Editorial Policy and Style Information
本文是《会计评论》的编辑政策与格式指南，说明投稿要求、审稿流程、引用格式等，供会计研究者投稿时参考。
According to the policies set by the Publications Committee (which were endorsed by the Executive Committee and were published in the Accounting Education News, June 1987), The Accounting Review “should be viewed as the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. The scope of acceptable articles should embrace any research methodology and any accounting-related subject, as long as the articles meet the standards established for publication in the journal ... No special sections should be necessary. The primary, but not exclusive, audience should be—as it is now—academicians, graduate students, and others interested in accounting research.”The primary criterion for publication in The Accounting Review is the significance of the contribution an article makes to the literature. Topical areas of interest to the journal include accounting information systems, auditing and assurance services, financial accounting, management accounting, taxation, and all other areas of accounting, broadly defined. The journal is also open to all rigorous research methods.The efficiency and effectiveness of the editorial review process is critically dependent upon the actions of both authors submitting papers and the reviewers. Authors accept the responsibility of preparing research papers at a level suitable for evaluation by independent reviewers. Such preparation, therefore, should include subjecting the manuscript to critique by colleagues and others and revising it accordingly prior to submission. The review process is not to be used as a means of obtaining feedback at early stages of developing the research.Reviewers and editors are responsible for providing constructive and prompt evaluations of submitted research papers based on the significance of their contribution and on the rigor of analysis and presentation.The Accounting Review's manuscript preparation guidelines follow The Chicago Manual of Style (15th ed.; University of Chicago Press). Another helpful guide to usage and style is The Elements of Style, by William Strunk, Jr., and E. B. White (Macmillan). Spelling follows Webster's Collegiate Dictionary.Pagination: All pages, including tables, appendices and references, should be serially numbered. Major sections should be numbered in Roman numerals. Subsections should not be numbered.Numbers: Spell out numbers from one to ten, except when used in tables and lists, and when used with mathematical, statistical, scientific, or technical units and quantities, such as distances, weights and measures. For example: three days; 3 kilometers; 30 years. All other numbers are expressed numerically.Percentages and Decimal Fractions: In nontechnical copy use the word percent in the text; in tables and figures, the symbol % is used.Hyphens: Use a hyphen to join unit modifiers or to clarify usage. For example: a cross-sectional equation; re-form. See Webster's for correct usage.Keywords: The abstract must be followed by at least three keywords to assist in indexing the paper and identifying qualified reviewers.An Abstract of about 100 words (150 maximum) should be presented on a separate page immediately preceeding the text. The Abstract should concisely inform the reader of the manuscript's topic, its methods, and its findings. The Keywords statement should appear immediately below the Abstract. The text of the paper should start with a section labeled “I. Introduction,” which provides more details about the paper's purpose, motivation, methodology, and findings. Both the Abstract and the Introduction should be relatively nontechnical, yet clear enough for an informed reader to understand the manuscript's contribution. The manuscript's title, but neither the author's name nor other identification designations, should appear on the Abstract page.The author should note the following general requirements:Equations: Equations should be numbered in parentheses flush with the right-hand margin.Citations: Within-text citations are made using an author-year format. Cited works must correspond to the list of works listed in the “References” section. Authors should make an effort to include the relevant page numbers in the within-text citations.Reference List: Every manuscript must include a “References” section that contains only those works cited within the text. Each entry should contain all information necessary for unambiguous identification of the published work. Use the following formats (which follow The Chicago Manual of Style):Sample entries are as follows:Baiman, S., and M. Rajan. 2002a. The role of information and opportunism in the choice of buyer-supplier relationships. Journal of Accounting Research 40 (2): 247–278.Baiman, S., and M. Rajan. 2002b. Incentive issues in inter-firm relationships. Accounting, Organizations and Society 27 (3): 213–238.Berry, R. 2003. Testimony before the Senate Committee on Homeland Security and Governmental Affairs Permanent Subcommittee on Investigations. November 18. Available at: http://hsgac.senate.gov/files/111803berry.pdf.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, University of Chicago, and Northwestern University.Cole, R., and T. Yakushiji, eds. 1984. The American and Japanese Auto Industries in Transition. Ann Arbor, MI: University of Michigan.Dechow, P. M., R. Sloan, and A. Sweeney. 1995. Detecting earnings management. The Accounting Review 70 (2): 193–225.Dechow, P. M., S. P. Kothari, and R. L. Watts. 1998. The relation between earnings and cash flows. Journal of Accounting and Economics 25: 133–168.Dechow, P. M., and I. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors, The Accounting Review 77 (Supplement): 35–59.Dhaliwal, D., Erickson, and O. Li. 2005a. Shareholder income taxes and the relation between earnings and returns. Contemporary Accounting Research 22: 587–616.Dhaliwal, D., L. Krull, O. Li, and W. Moser. 2005b. Dividend taxes and implied cost of equity capital. Journal of Accounting Research 43: 675–708.Easton, P. 2003. Discussion of: The predictive value of expenses excluded from pro forma earnings. Review of Accounting Studies 8: 175–183.Engel, E., R. Hayes, and X. Wang. 2007. The Sarbanes-Oxley Act and firms' going-private decisions. Journal of Accounting and Economics (forthcoming).Fehr, E., and K. Schmidt. 2003. A theory of fairness, competition, and cooperation. In Advances in Behavioral Economics, edited by C. Camerer, G. Loewenstein, and M. Rabin, 271–296. New York, NY: Princeton University Press.Financial Accounting Standards Board (FASB). 2006. Accounting for Uncertainty in Income Taxes, and Interpretation of FASB Statement No. 109. FASB Interpretation No. 48. Financial Accounting Series. Norwalk, CT: FASB.Janis, I. L. 1982. Groupthink: Psychological Studies of Policy Decisions and Fiascoes. Boston, MA: Houghton Mifflin.Levitt, A. 1998. The numbers game. Speech delivered at New York University, Center for Law and Business, September 28.Maggi, G. 1999. The value of commitment with imperfect observability and private information. RAND Journal of Economics (Winter) 30: 555–574.National Commission on Fraudulent Reporting (the Treadway Commission). 1987. Report of the National Commission on Fraudulent Financial Reporting. Washington, D.C.: NCFFR.Nelson, M. W. 2003. Behavioral evidence on the effects of principles- and rules-based standards. Accounting Horizons 17 (1): 91–104.Nelson, M. W. 2005. A review of experimental and archival conflicts-of-interest research in auditing. In Conflicts of Interest: Challenges and Solutions in Business, Law, Medicine, and Public Policy, edited by D. A. Moore, D. M. Cain, G. Loewenstein, and M. H. Bazerman. Cambridge, U.K.: Cambridge University Press.Rigdon, E. E., R. E. Schumacker, and W. Wothke. 1998. A comparative review of interaction and nonlinear modeling. In Interaction and Nonlinear Effects in Structural Equation Modeling, edited by R. E. Schumacker, and G. A. Marcoulides, 1–16. Mahwah, NJ: Erlbaum Associates.Schultz, E., and T. Francis. 2002. Companies profit on workers' deaths through “dead peasants” insurance. Wall Street Journal (April 19): 1.Securities and Exchange Commission (SEC). 2002. Certification of Disclosure in Companies' Quarterly and Annual Reports. Release Nos. 33-8124, 34-46427. Washington, D.C.: SEC.U.S. House of Representatives. 2002. The Sarbanes-Oxley Act of 2002. Public Law 107-204 [H. R. 3763]. Washington, D.C.: Government Printing Office.Footnotes: Footnotes are not used for documentation. Textual footnotes should be used only for extensions and useful excursions of information that if included in the body of the text might disrupt its continuity. Footnotes should be inserted using the “footnote” or “endnote” feature of the word processing software which will automatically number the footnotes throughout the manuscript with superscript Arabic numerals.Authors should note the following guidelines for submitting manuscripts:The Accounting Review welcomes submissions of comments on previous TAR articles. Comments on articles previously published in The Accounting Review will generally be reviewed by two reviewers, usually including an author of the original article (to assist the editor in evaluating whether the submitted comment represents the prior article accurately) and an additional reviewer who is independent of the original article. If a comment is accepted for publication, the original author will generally be invited to reply. All other editorial requirements, as enumerated above, apply to proposed comments.An objective of The Accounting Review is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting.Permission is hereby granted to reproduce any of the contents of the Review for use in courses of instruction, as long as the source and American Accounting Association copyright are indicated in any such reproductions.Written application must be made to the American Accounting Association, 5717 Bessie Drive, Sarasota, FL 34233-2399, for permission to reproduce any of the contents of the Review for use in other than courses of instruction—e.g., inclusion in books of readings or in any other publications intended for general distribution. In consideration for the grant of permission by the Review in such instances, the applicant must notify the author(s) in writing of the intended use to be made of each reproduction.Except where otherwise noted in articles, the copyright interest has been transferred to the American Accounting Association. Where the author(s) has (have) not transferred the copyright to the Association, applicants must seek permission to reproduce (for all purposes) directly from the author(s).The AAA's Executive Committee policy (originally adopted in 1989, and amended in 2009) is that the objective of the Association-wide journals (The Accounting Review, Accounting Horizons, Issues in Accounting Education) is to provide the widest possible dissemination of knowledge based on systematic scholarly inquiries into accounting as a field of professional research, and educational activity. To fulfill this objective, authors are encouraged to make their data available for use by others in extending or replicating results reported in their articles.