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Accounting and Business Research

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Published online: 04 Jan 2011.

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Accounting and Business Research

Editor:

Pauline Weetman, University of Glasgow

Associate editors:

J. Burns, University of Dundee

W. Rees, University of Amsterdam (UVA)

Editorial Board:

Editorial Office:

Pauline Weetman, Department of Accounting & Finance, University of Glasgow, West Quadrangle, Main Building, University Avenue, Glasgow G12 8QQ. E-mail: abr-editor@gla.ac.uk

Website:

The website address is www.abr-journal.com

The Guide to Authors and other relevant information may be found on the website.

Subscription Office:

145 London Road, Kingston-upon-Thames, Surrey KT2 6SR, UK. Subscriptions: Tel: 08702 404 388. Fax: 0208 247 1124.

E-mail: magazine_customerservices@cch.co.uk Advertisements: 0208 247 1350.

Articles in Accounting and Business Research are published without responsibility on the part of publishers or authors for loss occasioned to any person acting or refraining from action as a result of any view expressed therein.

D. Ashton, University of Bristol

M. Barth, Stanford University and International Accounting Standards Board

R. H. Berry, University of Nottingham M. Bromwich, London School of Economics P. Brown, University of Western Australia S. Carmona, Instituto de Empresa Graduate

Business School

R. H. Chenhall, Monash University C. W. Chow, San Diego State University G. Clinch, University of Technology, Sydney T. E. Cooke, University of Exeter

D. Cooper, University of Alberta P. Easton, University of Notre Dame J. R. Edwards, University of Cardiff, Wales C. Emmanuel, University of Glasgow M. Ezzamel, University of Cardiff

M. Firth, Hong Kong Polytechnic University D. Hatherly, University of Edinburgh K. Keasey, University of Leeds I. Lapsley, University of Edinburgh

T. A. Lee, Universities of Alabama and St Andrews R. Macve, London School of Economics

P. Moizer, University of Leeds C. W. Nobes, University of Reading J. O’Hanlon, Lancaster University D. Owen, University of Nottingham M. J. Page, University of Portsmouth R. H. Parker, University of Exeter K. V. Peasnell, University of Lancaster R. H. Pike, University of Bradford M. Power, London School of Economics A. J. Richardson, York University, Toronto M. Shields, Michigan State University D. Simunic, University of British Columbia L. C. L. Skerratt, Kingston University I. Solomon, University of Illinois at

Urbana-Champaign

B. Spicer, University of Auckland N. Strong, University of Manchester D. B. Thornton, Queen’s University, Canada M. Walker, University of Manchester

G. P. Whittred, University of New South Wales J. Wild, University of Wisconsin-Madison S. A. Zeff, Rice University

I. Zimmer, University of Queensland

Guide for Authors

General

Manuscripts should be in English and consist of original unpublished work not currently being con-sidered for publication elsewhere. The paper should be submitted electronically as Microsoft Word files via e-mail to abr@cch.co.uk. An electronic acknowledgement of receipt will be sent by return. If you have any problems sending a Word file as an attachment to an e-mail, please send an e-mail to the above address explaining the difficulty.

Experience has shown that papers that have already benefited from critical comment from colleagues at seminars or at conferences have a much better chance of acceptance. Where the paper shares data with another paper, an electronic copy of the other paper must be provided. Authors of accepted papers will also be asked to assign exclusive copyright to the publishers.

Presentation

Each submission should include a cover page in a separate Word file that contains the names, affilia-tions, and contact details of the author(s). The cover page should include the title of the paper and any acknowledgements to third parties. The main body of the paper should appear in a separate Word file, starting with the title of the paper, but without the author’s name, followed by an abstract of 150–200 words. Keywords (maximum of five) should be inserted immediately following the abstract. The main body of the paper should start on the next page. In order to ensure an anonymous review, authors should endeavour to avoid identifying themselves. Section headings should be numbered using Arabic numerals.

Tables and figures

Each table and figure should bear an Arabic number and a title and should be referred to in the text. Where tables and figures are supplied in a format that can not be edited within a Word document, delay in publication may result. Sources should be clearly stated. Sufficient details should be provided in the heading and body of each table and figure to reduce to a minimum the need for the cross-referencing by readers to other parts of the manuscript. Tables, diagrams, figures and charts should be included at the end of the manuscript on separate pages, with their position in the main body of the text being indi-cated.

Footnotes

Footnotes should be used only in order to avoid interrupting the continuity of the text, and should not be used to excess. They should be numbered consecutively throughout the manuscript with superscript Arabic numerals. They should not be used in book reviews.

Mathematics

Authors are asked to use mathematics only if it contributes to the clarity and economy of the article. Where possible, authors should restrict the use of mathematics to an appendix. Equations should be numbered in parentheses, flush with the right hand margin. Authors of mathematically-oriented papers written in Scientific Word or with some other mathematical word processing package are advised to consult with the editor about the format before making a formal submission, in order to avoid techni-cal difficulties later.

References

References should be listed at the end of the paper and referred to in the text as, for example (Zeff, 1980: 24). Wherever appropriate, the reference should include a page or chapter number in the book or journal in question. Only works cited in the article should be included in the list. Citations to insti-tutional works should if possible employ acronyms or short titles. If an author’s name is mentioned in the text it need not be repeated in the citation, e.g.‘Tippett and Whittington (1995: 209) state…’ In the list of references, titles of journals should omit an initial ‘The’ but should not otherwise be abbre-viated. The entries should be arranged in alphabetical order by surname of the first author. Multiple authors should be listed in chronological order of publication, e.g.:

Accounting Standards Steering Committee (1975). The Corporate Report. London: ASC.

Tippett, M. and Whittington, G. (1995). ‘An empirical evaluation of an induced theory of financial ratios’. Accounting and Business Research, 25(3): 208–218.

Watts, R.L. and Zimmerman, J.L. (1986). Positive Accounting Theory. Englewood Cliffs, NJ: Prentice Hall.

Style and spelling

Abbreviations of institutional names should be written as, for example, FASB and not F.A.S.B.; those of Latin terms should contain stops (thus i.e. not ie). Words such as ‘realise’ should be spelt with an ‘s’, not a ‘z’. Single quotation marks should be used, not double.