Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

The China Journal of Accounting Research‘‘CJAR’’（ISSN 1755-3091）publishes quarterly.It contains peer-reviewed articles and commentaries on accounting，auditing and corporate governance issues that relate to the greater China region.

We welcome the submission of both theoretical and empirical research papers pertinent to researchers，regulators and practitioners.Authors should note:

1 Submissions must be original contributions and not under consideration by any other journal.The author must state the work is not submitted or published elsewhere.

2 Authors submitting articles，notes and comments will be entitled to two free copies.Each author of a book review will receive a copy of the relevant issue.

3 Authors should submit their manuscripts（in Word format）via email to china.jar@gmail.com.All text，including endnotes，must be double-spaced.Authors will be notified when manuscripts are received by CJAR.

4 Authors should note:

·a cover page showing the title of the paper，the author’s name，title and affiliation，e-mail address，and any acknowledgement should be included.

·to promote anonymous review，author（s）should confine his/her identify（such as name，affiliation，biographical information，and acknowledgment）to the cover page only.

·supply an abstract of about 120 words，stating the study’s findings，sample and methodology in that order.

·key terms used in the text should be defined or explained as early as possible after they are first introduced.

·words in a foreign language are to be in italics.

·all citations in the text should refer to the author’s（or authors’）name and the year of publication. Examples:‘‘the debt contracting explanation for conservatism（Watts and Zimmerman，1986；Basu，1997；Ahmed et al，2002）.Using the Basu（1997）asymmetric timeliness regression’’

·include a list of reference for works cited as follows:

·reference to a journal publication:

Basu，S.，Waymire，G.B.，2006.Record keeping and human evolution.Accounting Horizons 20（3），201-229.

·reference to a book:

Watts，R.L.，Zimmerman，J.L.，1986.Positive accounting theory.Prentice Hall，Englewood Cliffs，NJ.

·reference to a chapter in an edited book:

Ball，R.，2001.Infrastructure requirements for an economically efficient system of public financial reporting and disclosure，127-169.In:Litan，R.，Herring，R.（Editors），Brookings-Wharton Papers on Financial Services.Brookings Institution Press，Washington，DC.

·omit all full stops in abbreviations.Example:‘eg’，‘ie’，‘Co’，‘Ltd’，‘etc’

·dates are in the order-date，month，year，eg‘5 May 1975’

·quotation marks are single，but within a quotation are double.

·use endnotes rather than footnotes.

·put each table on a separate sheet；do not embed in the text but indicate where the table would best be inserted.

5 China Journal of Accounting Research copyright in works published by CJAR.

For additional information，please contact Irene Li，Department of Accountancy，City University of Hong Kong，Tat Chee Avenue，Kowloon Tong，Hong Kong.Telephone:+852 3442 7932.Fax:+852 3442 0349.E-mail:acwoo@cityu.edu.hk.