Papers are encouraged which explore theoretical foundations of issues, methodological improvements in empirical work, and generalisability of findings. In-depth and rigorous studies of contemporary topics in auditing and economics are also welcome. Papers that expose analytical tractability for its own sake are discouraged. Capital markets and related studies should demonstrate originality. Submissions should attach prior reviewers' comments, where applicable to facilitate JCAE's review process.

Instructions to Authors

(1) Paper must be in English.  
(2) Papers for publication should be sent in duplicate either to
  Prof. Ferdinand A. Gul
School of Accounting and Finance
The Hong Kong Polytechnic University
Hung Hom
Kowloon
HONG KONG

Prof. Dan A. Simunic
Sauder School of Business
The University of British Columbia
2053 Main Mall, Vancouver, B.C.
V6T 1Z2
CANADA
  accompanied by a submission fee of US$50. Individuals who currently subscribe to the Journal are exempted from the submission fee. Cheques should be made payable to "Journal of Contemporary Accounting & Economics". Submission of papers will be held to imply that it contains original unpublished work and is not being submitted for publication elsewhere. The Editors do not accept responsibility for damage or loss of papers submitted. Upon acceptance of an article, author(s) will be asked to transfer copyright of the article to the publisher. This transfer will ensure the widest possible dissemination of information.
(3) Submission of papers as electronic manuscripts via email should be in Microsoft Word or PDF format to the editorial office at j.cae@polyu.edu.hk. A submission letter, a separate cover page, and the MS containing no author identification should be emailed as separate files.
(4) Manuscripts should be double spaced, with wide margins, and printed on one side of the paper only. All pages should be numbered consecutively. Titles and subtitles should be short. References, tables, and legends for figures should be printed on separate pages.
(5) 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. A footnote on the same sheet should give the name, address, and telephone and fax numbers of the corresponding author (as well as an email address).
(6) The first page of the manuscript should also contain at least one classification code according to the Classification System for Journal Articles as used by the Journal of Economic Literature; in addition, up to five key words should be supplied.
(7) Acknowledgements and information on grants received can be given in a first footnote, which should not be included in the consecutive numbering of footnotes.
(8) Footnotes should be kept to a minimum and numbered consecutively throughout the text with superscript Arabic numerals. Footnotes should be double spaced and not include displayed formulae or tables.
(9) Displayed formulae should be numbered consecutively throughout the manuscript as (1), (2), etc. against the right-hand margin of the page. In cases where the derivation of formulae has been abbreviated, it is of great help to the referees if the full derivation can be presented on a separate sheet (not to be published).
(10) References to publications should be as follows: "Smith (1992) reported that …" or "This problem has been studied previously (e.g., Smith et al., 1969)". The author should make sure that there is a strict one-to-one correspondence between the names and years in the text and those on the list. The list of references should appear at the end of the main text (after any appendices, but before tables and legends for figures). It should be double spaced and listed in alphabetical order by author's name. References should appear as follows:
For monographs
Watts, R. L. and J. L. Zimmerman, 1986, Positive Accounting Theory (Prentice-Hall, Englewood Cliffs, NJ).
 
For contributions to collective works
Newton, L., 1988, "The hostile takeover: An opposition view", in T. Beauchamp and N. Bowie, eds., Ethical Theory and Business, 3rd edition (Prentice-Hall, Englewood Cliffs, NJ), 501-510.
 
For periodicals

Jensen, M. C. and W. H. Meckling, 1976, "Theory of the firm: Managerial behaviour, agency costs and ownership structure", Journal of Financial Economics 3, 305-360.
(11) Illustrations will be reproduced photographically from originals supplied by the author; they will not be redrawn by the publisher. Please provide all illustrations in duplicate (one high-contrast original and one photocopy). Care should be taken that lettering and symbols are of a comparable size. The illustrations should not be inserted in the text, and should be marked on the back with figure number, title of paper, and author's name. All graphs and diagrams should be referred to as figures, and should be numbered consecutively in the text in Arabic numerals. Illustrations for papers submitted as electronic manuscripts should be in traditional form.
(12) Tables should be numbered consecutively in the text in Arabic numerals and printed on separate sheets.
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. Corrections should be restricted to instances in which the proof is at variance with the manuscript. Extensive alterations will be charged.