- Author Guidelines
- All manuscripts should be typed on one side of either international standard A4 or 8/1/2 x 11 paper and should be double-spaced, except for indented quotations, endnotes, and references.
- Margins should be at least one inch from top, bottom, and sides to facilitate editing and duplication.
- The Review conducts a double blind review process. To promote anonymous review, authors should not identify themselves directly or indirectly in their papers or in experimental test instruments included with the submission.
- A cover page should show the article title, the author's names, affiliations, e-mail address, and any acknowledgments.
- The author should provide an abstract that is not to exceed 250 words.
Tables and Figures
Each table and figure (graphic) should appear on a separate page and should be placed at the end of the text. Each should bear an Arabic number and a complete title indicating the exact contents of the table or figure. Variables used in tables and figures can either be defined in every table / figure, or defined in an appendix. The titles and definitions should be sufficiently detailed to enable the reader to interpret the tables and figures without reference to the text.
In the text, works are cited as follows: author's last name and date, without comma, in parentheses: for example, (Sunder 1980); with two authors: (Sunder and Yamaji 1991); with more than two: (Sunder et al. 2008); with more than one source cited together (Sunder 1981; Yamaji 1986); with two or more works by one author: (Sunder 1989, 1995). Authors should make an effort to include the relevant page numbers in the cited works. For multiple citations in the same year, use a, b, c immediately following the year of publication.
The source reference list should be typed in alphabetic order, and in accord with the following examples of style:
- Christensen, J., and J. S. Demski. 2003. Accounting Theory: An Information Content Perspective. First Edition. New York, NY: McGraw-Hill/Irwin.
- Cohen, D., A. Dey, and T. Lys. 2005. The Sarbanes Oxley Act of 2002: Implications for Compensation Structure and Risk-Taking Incentives of CEOs. Working paper, New York University, The University of Chicago, and Northwestern University
- Leuz, C., and R. E. Verrecchia. 2005.Firm's capital allocation choices, information quality, and the cost of capital. Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=495363
- Skinner, D. J. 2008. The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis. Journal of Accounting and Economics 46 (2-3): 218-239.
- Sunder, S. 1997. Theory of Accounting and Control. Cincinnati, OH: Southwestern College Publishing.
- Sunder, S., and H, Yamaji., eds. 1999 The Japanese Style of Business Accounting, Westport, CT: Quorum Press.
Copyright Transfer Agreement
Authors of accepted papers will be required to sign a Copyright Transfer Agreement (CTA). Publication cannot proceed without a signed copy of the Agreement. The details about copyright are as follows:
- The Author(s) transfers the copyright of the Article to the Research Institute for Economics and Business Administration, Kobe University. The Institute shall have the exclusive and unlimited right to publish the Article in any form, including on electronic media.
- The Author(s) shall not post an electronic version of the Article on your own personal website, on your employer's website, or on free public servers in your subject area.
- However, the following rights are reserved to the Author(s):
- the right to make further copies of all or part of the published Article for the Author(s)' use for lecture or classroom purposes;
- the right to make copies of the published Article for internal distribution within the institution that employs the Author(s);
- the right to reuse all or part of the published Article for commercial purposes, as long as the Author(s) have prior approval of the Institute.
- Reuse of the Article or any material contained therein requires a citation to the Review and an appropriate credit to the Institute as publisher, in suitable form and content as follows: (Author(s)' name, Title of the article, The Japanese Accounting Review, Volume, Year, Copyright© Research Institute for Economics and Business Administration, Kobe University)