Accounting and Finance

Editor
Deputy Editors
Editorial Board
Editorial Policy
Instructions to Authors
Information for Subscribers
A & F Peter Brownell Manuscript Award Receipients since 1986

EDITOR

DEPUTY EDITORS

EDITORIAL BOARD

EDITORIAL POLICY

Accounting and Finance enjoys an excellent reputation as an academic journal that publishes significant contributions to the accounting and finance disciplines. The journal seeks to publish work that develops, tests, or advances accounting and finance theory, research and practice. All types of research methods are acceptable. The primary criterion for publication in Accounting and Finance is the significance of the contribution an article makes to the literature.

Manuscripts are considered for publication on the understanding that their contents have not been published or are not under consideration elsewhere. Those submitting papers to the Journal must accept responsibility for preparing papers at a level suitable for review. This preparation should include subjecting the paper to critique by colleagues and others by "workshopping" and revising the paper prior to submission. Referees and associate editors are responsible for providing critically constructive and prompt reviews. Manuscripts are judged on the significance of the contribution to the literature, the rigour of analysis and the clarity of presentation as judged by the editor on the advice of referees and associate editors.

INSTRUCTIONS TO AUTHORS

1. Electronic submission to the Editor, Professor Robert Faff, is strongly encouraged via email. Submission of a manuscript implies that it contains original unpublished work and is not submitted for publication elsewhere.

Please note the following:

• Electronic submissions can be in WORD or 'pdf' format.
• If the manuscript is submitted as a 'pdf' file, to ensure anonymity, two files must be furnished: (a) a file containing the 'title page' (as per point 4 below) and (b) and a file that contains the main body of the manuscript which suppresses author identity ie. it simply begins with a page that shows the paper title and an abstract.
• Submission email address is: Robert.faff@buseco.monash.edu.au
• For papers where none of the co-authors are current paid-up members of AFAANZ, the submission fee is A$132 (this amount includes 10% GST), and if submitting from overseas the fee is A$120 (note that this fee entitles the submitting author to a one-year membership of AFAANZ). Please click on this link http://membership.afaanz.org/join.htm to join. Please pay by MasterCard or Visa. Payment can also be made via cheque to the 'Accounting and Finance Association of Australia and New Zealand', but you will have to register online and click the payment option “Pay by Cheque” and complete your registration.
• The submission cheque (overseas contributors to send bank draft in Australian currency) together with a photocopy of the submission letter sent to the Editor, should be posted directly to: Cheryl Umoh, Executive Director, AFAANZ, Level 1, 156 Bouverie Street, Carlton, Victoria 3053, Australia.

2. Manuscripts should be double spaced, with wide margins, and printed on one side of the paper only. All pages should be numbered consecutively.
3. Titles and subtitles should be short. An example of these follows:
   1. Introduction
   2. Theoretical background and hypothesis
   3. Empirical tests
      1. Sample selection
      2. Measurement of variables
   4. Results
      1. Univariate tests
      2. Multivariate tests
   5. Summary and conclusions
4. The first page of the manuscript should contain the following information: (i) the title; (ii) the name(s) and institutional affiliation(s) of the author(s); (iii) an abstract of not more than 100 words; (iv) a footnote giving the name, address, telephone number, fax number, and E-mail address of the corresponding author; (v) at least one classification code according to the Classification System for Journal Articles as used by the Journal of Economic Literature; (vi) up to five key words; (vii) a footnote of acknowledgments which should not be included in the consecutive numbering of footnotes.
5. Footnotes should be kept to a minimum and numbered consecutively throughout the text with superscript Arabic numerals. They should not include displayed formulae or tables.
6. Displayed formulae should be numbered consecutively throughout the manuscript as (1), (2), etc. against the right-hand margin of the page. Letters used as symbols should be set in italics unless they represent vector quantities in which case they should be bold. Do not use bold or italics for numerals and abbreviations for math functions (such as ln, S ). Use italics for names of statistical tests (such as t-statistics, t-test, t = 4.68, F-test).
7. References to publications should be as follows: "Jones (1992) suggests that …" or "This problem was noted earlier (see Smith,1990; Jones, 1992; Black and Cook 1990)" or "There are 128 companies using this accounting method (Green, 1995 p. 38)".
8. The list of references should appear at the end of the main text (after appendices, but before tables and figures). It should be double spaced and listed in alphabetical order. References should appear as follows:

For periodicals

Eddey, P.H., K.W. Lee, and S.L. Taylor, 1996, What motivates going private? An analysis of Australian firms, Accounting and Finance 36, 31-50.

For monographs

Cox, J.C. and M.Rubenstein, 1985, Options markets (Prentice-Hall, Englewood Cliffs, NJ).

For contributions to collective works

Nobes, C.W., 1988, The causes of financial reporting difficulties, in C.W. Nobes and R.H. Parker, eds., Issues in multinational accounting (Ethan Allan, Oxford) 29-42.

For working papers

Chua, W.F., B.K. Sidhu, and G.P. Whittred, 1985, The impact of industry regulation, taxation and corporate strategy on accounting method choice - Cash vs accrual accounting for tobacco licence fees, Working paper (University of New South Wales, Sydney, NSW).

For conference papers

Guilding, C., 1996, A contingency study of the adoption of competitor-focused accounting, Paper presented at the AANZ Annual Conference, Christchurch.

9. Tables and figures should be numbered consecutively in the text in Arabic numerals and printed on separate sheets.
10. A submission fee (fee amount listed under the section Information for Subscribers) is required per manuscript for a contributor who is not a member of AFAANZ (overseas contributors to send a bank draft in Australian currency). Checques should be made payable to the Accounting Association of Australia and New Zealand. Please that payment can also be made via mastercard or visa.
11. Data should be supplied so that figures can be reproduced using DeltaGraph.

Any manuscript which does not conform to the above instructions may be returned for the necessary revision before publication.

Page proofs will be sent to the corresponding author. Proofs should be corrected carefully; the responsibility for detecting errors lies with the author.

INFORMATION FOR SUBSCRIBERS

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