The Journal of International Accounting Research publishes articles that increase our understanding of the development and use of international accounting and reporting practices or attempt to improve extant practices. International accounting is broadly interpreted to include the reporting of international economic transactions; the study of differences among practices across countries; the study of interesting institutional and cultural factors that shape practices in a single country but have international implications; and the effect of international accounting practices on users. The Journal has a diverse readership and is interested in articles in auditing, financial accounting, managerial accounting, systems, tax, and other specialties within the field of accounting. The Journal is open to research using a wide variety of research methods, including empirical-archival, experimental, field studies, and theoretical. The importance of the findings and the rigor of the analysis are the factors that determine acceptability. The Journal may include sections for Notes (shorter articles), Commentaries, and Book Reviews.

All manuscripts are sent to two reviewers, although one or more additional reviewers are consulted in some instances. Reviews are double-blind (i.e., to both the author and reviewer). A strong effort is made to complete the initial review within two to three months. The review process is intended to provide constructive comments that improve the quality of manuscripts by focusing on critical issues. The editorial team recognizes that the nuances of a paper are better left to the authors.


  1. 1. 

    Manuscripts currently under consideration by another journal or other publisher should not be submitted. At the time of submission, the author must state that the work is not submitted or published elsewhere.

  2. 2. 

    To expedite the review process, an electronic submission is preferred. To preserve anonymity, it is advised that the cover page and the remainder of the document be placed in separate Word® or PDF files. In the case of manuscripts reporting on field surveys or experiments, the instrument (e.g., questionnaire, case, interview plan) should also be submitted in a separate file, with the identity of the author(s) deleted. New manuscripts must be submitted through the Manuscript Submission and Peer Review system, located at http://jiar.allentrack.net.

  3. 3. 

    The nonrefundable submission fee in U.S. funds is free for members of the AAA International Section, or $50.00 for others, payable by credit card (VISA, MasterCard, or American Express only). The payment form is available online at: http://aaahq.org/AAAforms/journals/jiarsubmit.cfm. If you are unable to pay by credit card or have any questions please contact the AAA Member Services Team at (941) 921-7747 or info@aaahq.org.

  4. 4. 

    Revised manuscripts must be submitted within 12 months from request; otherwise they will be considered new submissions.


These practices are based on The Accounting Review. The primary difference is the acceptability by the Journal of International Accounting Research of international standard size A4 paper and a 150-word abstract. For initial submission, any widely used style is acceptable.

The Journal of International Accounting Research manuscript preparation guidelines follow (with a slight modification) the B-format of 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 Merriam-Webster's Collegiate Dictionary.

The American Accounting Association encourages use of gender-neutral language in its publications.


  1. 1. 

    All manuscripts should be typed in 12-point font on one side of 8 1/2 × 11″ or A4 good-quality paper and be double-spaced, except for indented quotations.

  2. 2. 

    Manuscripts should be as concise as the subject and research method permit, generally not to exceed 7,000 words.

  3. 3. 

    Margins should be at least one inch from top, bottom, and sides to facilitate editing and duplication.

  4. 4. 

    To promote anonymous review, authors should not identify themselves directly or indirectly in their papers or in experimental test instruments included with the submission. Single authors should not use the editorial “we.”

  5. 5. 

    A cover page should show the title of the paper, the author's name, title and affiliation, email address, any acknowledgments, and a footnote indicating whether the author would be willing to share the data (see last paragraph in this statement).

  6. 6. 

    Headings should be arranged so that major headings are centered, bold, and capitalized. Second-level headings should be flush left, both uppercase and lowercase. Third-level headings should be flush left, bold, italic, and both uppercase and lowercase. Fourth-level headings should be paragraph indent, bold, and lowercase. Headings and subheadings should be numbered. For example:


A Flush Left, Bold, Uppercase and Lowercase, Second-Level Heading

A Flush Left, Bold, Italic, Uppercase and Lowercase, Third-Level Heading

A paragraph indent, bold, lowercase, fourth-level heading. Text starts …

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.

Hyphens: Use a hyphen to join unit modifiers or to clarify usage. For example: a well-presented analysis; re-form. See Webster's for correct usage.

Keywords: The abstract is to be followed by four keywords that will assist in indexing the paper.


An Abstract of about 150 words should be presented on a separate page immediately preceding the text. The Abstract should concisely inform the reader of the manuscript's topic, its methods, and its findings. Keywords and the Data Availability statements should follow 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.

Tables and Figures

The author should note the following general requirements:

  1. 1. 

    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. Tables and figures should define each variable. The titles and definitions should be sufficiently detailed to enable the reader to interpret the tables and figures without reference to the text.

  2. 2. 

    A reference to each graphic should be made in the text.

  3. 3. 

    The author should indicate where each graphic should be inserted in the text.

  4. 4. 

    Graphics should be reasonably interpreted without reference to the text.

  5. 5. 

    Source lines and notes should be included as necessary.

Equations: Equations should be numbered in parentheses flush with the right-hand margin.


Citations: Works cited should use the “author-date system” keyed to a list of works in the reference list (see below). Authors should make an effort to include the relevant page numbers in the cited works.

  1. 1. 

    In the text, works are cited as follows: author's last name and year, without comma, in parentheses. For example: one author, (Berry 2003); two authors, (Fehr and Schmidt 2003); three to five authors, (Scholes, Wolfson, Erickson, Maydew, and Shevlin 2008); six or more authors, (Dikolli et al. 2013); more than one work cited, (Cole and Yakushiji 1984; Dechow, Sloan, and Sweeney 1995; Levitt 1998); with two works by the same author(s), (Nelson 2003, 2005).

  2. 2. 

    For repeated citations of works that have three or more authors, use only the first author's last name followed by “et al.” (et is not followed by a period): first citation, Dechow, Kothari, and Watts (1998); subsequent citations, Dechow et al. (1998).

  3. 3. 

    Unless confusion would result, do not use “p.” or “pp.” before page numbers. For example, (Dechow and Dichev 2002, 41–42).

  4. 4. 

    When the reference list contains two or more works by the same author (the only author or first of two or more authors) published in the same year, the suffix a, b, etc., is appended to the date in the within-text citations and in the “References” section. For example, (Johansson 2004a, 2004b, 2004c; Baiman and Rajan 2002a, 2002b; Dhaliwal, Erickson, and Li 2005a; Dhaliwal, Krull, Li, and Moser 2005b).

  5. 5. 

    When the author's name is mentioned in the text, it need not be repeated in the citation. For example: “Cohen et al. (2005) provide …”

  6. 6. 

    Citations to institutional works should use acronyms or short titles where practicable; for example, (AAA ASOBAT 1966); (AICPA Cohen Commission Report 1977). Where brief, the full title of an institutional work might be shown in a citation: for example, (ICAEW The Corporate Report 1975).

  7. 7. 

    If the manuscript refers to statutes, legal treatises, or court cases, citations acceptable in law reviews should be used.

Reference List: Every manuscript must include a list of references containing only those works cited. Each entry should contain all data necessary for unambiguous identification. With the author-date system, use the following format recommended by The Chicago Manual:

  1. 1. 

    Arrange citations in alphabetical order according to surname of the first author or the name of the institution responsible for the citation.

  2. 2. 

    Use author's initials instead of proper names.

  3. 3. 

    Date of publication should be placed immediately after author's name.

  4. 4. 

    Titles of journals should not be abbreviated.

  5. 5. 

    Multiple works by the same author(s) in the same year are to be separated by letters after the date.

  6. 6. 

    Inclusive page numbers are treated as recommended in Chicago Manual section 8.67.

  7. 7. 

    For resource materials that were only available online and are now no longer available, please include a “last accessed” date.

Sample entries are as follows:

American Accounting Association, Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance. Sarasota, FL: AAA.

Demski, J. S., and D. E. M. Sappington. 1989. Hierarchical structure and responsibility accounting. Journal of Accounting Research 27 (Spring): 40–58.

De Waegenaere, A., R. Sansing, and J. Wielhouwer. 2001. Valuation of Deferred Tax Assets from a Net Operating Loss Carryover. Discussion Paper No. 2001-24. Available at: http://arno.uvt.nl/show.cgi?fid=4002 (last accessed July 11, 2011).

Dikolli, S. S., J. H. Evans III, J. Hales, M. Matejka, D. V. Moser, and M. G. Williamson. 2013. Testing analytical models using archival or experimental methods. Accounting Horizons 27 (1): 129–139.

Dye, R., B. Balachandran, and R. Magee. 1989. Contingent Fees for Audit Firms. Working paper, Northwestern University, Evanston, IL.

Fabozzi, F., and I. Pollack, eds. 1987. The Handbook of Fixed Income Securities. Second edition. Homewood, IL: Down Jones-Irwin.

Kahneman, D., P. Slovic, and A. Tversky, eds. 1982. Judgment Under Uncertainty: Heuristics and Biases. Cambridge, U.K.: Cambridge University Press.

Porcano, T. M. 1984a. Distributive justice and tax policy. The Accounting Review 59 (October): 619–636.

Porcano, T. M. 1984b. The perceived effects of tax policy on corporate investment intentions. The Journal of the American Taxation Association 6 (Fall): 7–19.

Scholes, M., M. Wolfson, M. Erickson, E. Maydew, and T. Shevlin. 2008. Taxes and Business Strategy: A Planning Approach. 4th edition. Upper Saddle River, NJ: Pearson Prentice Hall.

Shaw, W. H. 1985. Empirical evidence on the market impact of the safe harbor leasing law. Ph.D. dissertation, The University of Texas at Austin.

Sherman, T. M., ed. 1984. Conceptual Framework for Financial Accounting. Cambridge, MA: Harvard Business School.

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.


Comments on articles previously published in the Journal of International Accounting Research will be sent to two reviewers at the same time. The first reviewer will be the author of the original article being subjected to critique. If substance permits, a suitably revised comment will be sent to a second reviewer to determine its publishability in the Journal of International Accounting Research. If a comment is accepted for publication, the original author will be invited to reply. All other editorial requirements, as enumerated above, also apply to proposed comments.


An objective of the Journal of International Accounting Research 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 Journal 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 Journal for use other than in courses of instruction (e.g., inclusion in books of readings or in any other publications intended for general distribution). In consideration for the granting of permission by the Journal in such instances, the applicant must notify the author(s) in writing of the intended use to be made of each reproduction. Normally, the Journal will not charge for the waiver of copyright.

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 Executive Committee's policy (originally adopted in 1929, 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.