The International Journal of Accounting

Submission Guidelines

Please read the Editorial Policy for the organization and scope.

• Authors should submit their papers to the managing editor via online submission.
• Authors must provide an email address affiliated with a university or institution.
• Please do not include a title page or any identifying information with your submission documents. The content of the title page is already included in the submission form.
• Authors should place the content of their cover letter in the “author comments” section of the submission form. This will make the cover letter only accessible to the editors.
• Authors should include a synopsis in place of the abstract (see Editorial Policies).
• Authors will be asked to acknowledge absence of conflict of interest on the submission form.
• Submitted papers must not have been published or be under consideration for publication anywhere else.
• The text of the manuscript should be an elaboration on the components of the synopsis but also includes statements of the limitations and suggestions for future research.
• All submitted papers will be acknowledged.
• Reviewers for TIJA are volunteering their time and skill, and TIJA is not under obligation to review papers that do not have a good likelihood of completing the publication cycle.
• Preference will be given to submitted papers that meet the standards of quality research and offer incremental contribution.
• Figures and tables should be placed at the end of the manuscript and called out in the text nearest their first reference.
• The list of references must include only the works cited in the study.
• Once a paper has been accepted for publication in TIJA, the author will be asked to transfer the copyright to World Scientific Publishing Company.
• When submitting the final version of an accepted papers, authors are asked to send an electronic copy of the papers prepared in Microsoft Word to the journal manager.
• Please follow the seventh edition of the APA Publication Manual, as outlined in the TIJA Style Guide. Please pay particular attention to the formatting of references.
• There will be no page charge for the journal.
• The corresponding author of each accepted paper will receive a PDF copy of the published version free of charge.

Style Guide

Please follow the seventh edition of the APA Publication Manual for references. For those accustomed to the sixth edition, here is a link to highlights of what has changed in the seventh edition: https://apastyle.apa.org/instructional-aids/whats-new-7e-guide.pdf. Some points of emphasis on APA style appear later in these instructions. Please note the TIJA Style Guide also deviates from APA style on some points.

Manuscript Layout

• title page: The title should be no more than three lines, and typeset in bold using caps and lowercase. Include author contact information as follows:
  First Author
  University Department
  University Name
  Email Address

  Corresponding Author*
  University Department
  University name
  Email Address

• address for correspondence: The following should be included as a footnote on the title page:
  *Address for correspondence: Name, department, university, address, city, state zipcode/zone, country. Email: xyz@domain
• synopsis: (see editorial policy)
  Synopsis : (level 1 heading)

  The research problem (level 2 heading)
  Double space between headings and paragraphs within the Synopsis, single space each paragraph within the Synopsis, follow heading level guidelines found later in this guide except do not include heading numbers in the Synopsis.

• Keywords: Keywords should appear as follows and flush left:
  Keywords: Keyword1; keyword2; keyword3.
• JEL: Should appear as follows and flush left if included:
  JEL Classification: M41, G14, G34, L15, C10.
• introduction and subsequent sections of the main text: (see editorial policy)
• acknowledgments: Funding information may be included here. Please do not include the editor-in-chief or journal manager in the acknowledgments section. The acknowledgements section should be placed at the end of the manuscript before the references section.
• appendices: Appendices should be used only when sophisticated technical details are crucial to be included in the paper. If more than one appendix is included, these appendices are titled Appendix A, Appendix B, etc. No letter is used if there is only one appendix.
• references: This should include only those works cited in the study. The references should be alphabetized by first author’s last name, and each listing should follow APA style (7th edition) with respect to formatting, abbreviations, etc. A link to examples of formatted references is provided later in these instructions. If available, please make sure to include a DOI with each reference.
• figures: Please send one set of originals with copies. Figures must be provided as PDF, JPG, PPT, or PNG files. If the author requires the publisher to reduce the figures, ensure that the figures (including letterings and numbers) are large enough to be clearly seen after reduction. If photographs are to be used, only black and white ones are acceptable. Figures are to be sequentially numbered in Arabic numerals. The caption must be placed below the figure. Write out the word "Figure." Use double spacing between a caption and the text that follows immediately. Figures should be placed at the end of the manuscript and called out in the text nearest their first reference.
• tables: Some space should be left above and below the table. Tables should be numbered sequentially in the text in Arabic numerals. If tables need to extend over to a second page, the continuation of the table should be preceded by a caption, e.g., "Table 1 (Continued)." Notes to tables are placed below the final row of the table and should be flush left. Footnotes in tables should be indicated by superscript lowercase letters and placed beneath the table. Tables should be placed at the end of the manuscript and called out in the text nearest their first reference.

Manuscript Format

• If submitting a Microsoft Word for Macintosh document, please remove the privacy restriction. To do this, go to the Tools menu, select "Protect Document" and at the bottom of the dropdown, make sure there is NOT a check beside the option to "Remove personal information from this file on save." If this box is checked, all tracked changes will be marked "AUTHOR" instead of each editor/collaborator’s name whenever a document is saved.
• Align the text of the manuscript to the left margin. Leave the right margin uneven, or "ragged." Do not use full justification.
• All submissions should be double‐spaced, with one‐inch margins on all sides. This includes the synopsis, references, and acknowledgements. Some exceptions to the double-spacing rule are:
  • tables: The table body (cells) may be single-spaced, one-and-a-half-spaced, or double-spaced, depending on which is the most effective layout for the information. Double-space the table number, title, and notes.
  • figures: Words within the image part of a figure may be single-spaced, one-and-a-half-spaced, or double-spaced, depending on which is the most effective layout for the information. Double-space the figure number, title, and notes.
  • footnotes: When inserting footnotes, please use Microsoft Word’s automated feature for inserting notes. Use the default font settings (usually single‐spaced and a slightly smaller font than the text). All footnotes should be automatically sequentially numbered.
  • displayed equations: It is permissible to apply triple- or quadruple-spacing in special circumstances, such as before and after a displayed equation.
• All pages should be numbered, with the numbers located on the upper right corner of each page, beginning on the title page.
• All pages should have a running head of fewer than 10 words.
• Indent the first line of each paragraph of text one-half inch from the left margin. Use the tab key or the automatic paragraph-formatting function of your word-processing program to achieve the indentation (the default setting is likely already a half-inch). Do not use the space bar to create indentation. Exceptions to this are:
  • title page: The title (in bold), byline, and affiliations should be centered.
  • section labels: Section labels (e.g., "Synopsis," "References") should be flush left (and bold).
  • block quotations: Indent a whole block quotation one-half inch from the left margin. If the block quotation spans more than one paragraph, the first line of the second and any subsequent paragraphs of the block quotation should be indented another half-inch, such that those first lines are indented a total of one inch.
  • section and subsection headings: Generally, three levels of headings are usually sufficient, but the maximum is five. All subheadings must have at least two entries per level. Double-space headings; do not switch to single spacing within headings. Do not add blank lines above or below headings, even if a heading falls at the end of a page. Place periods after all numbered headings and do not italicize the number.

    Below are examples of various headings used by TIJA, and note that these differ from APA style:

    
  • appendices: Appendix labels and titles should be flush left (and bold). If there is only one appendix, it is simply titled "Appendix."
  • reference list: Reference list entries should have a hanging indent of 0.5 inches
  • figures: Numbers are followed by a period, and title is on the same line and centered below the figure. Do not abbreviate "Figure."
  • tables: Numbers are followed by a period, and title is on the same line and centered above table.

Grammar, Punctuation, and Usage

• Use American English spelling. For more information on specific words, including spelling, use Merriam‐Webster.com dictionary (http://www.m-w.com). For specific terminology (including whether a phrase is hyphenated (e.g., fixed effects vs. fixed-effects model), please refer to the dictionary offered online by APA Publication Manual (available online at http://dictionary.apa.org).
• Do not add punctuation marks after DOIs or URLs in reference list entries. These can function as live links to lead readers directly to article information; thus the precise alphanumeric string (without added punctuation) is needed.
• For titles that end in a question mark or exclamation point, keep the original punctuation and do not add any extra. The question mark or exclamation point at the end of the title takes the place of the period we would have otherwise inserted. There is no need to have two punctuation marks in a row.
• Use numerals to express numbers that represent time, dates, ages, scores and points on a scale, exact sums of money, and numerals as numerals.
• commas:
  • Use a serial comma (also called an Oxford comma, Harvard comma, or series comma) between elements in a series of three or more items.
  • If one or more items in the series already contain a comma, use semicolons between the items instead of commas.
• quotation marks:
  • Use to refer to a letter (e.g., The letter "J").
  • Use to refer to a word (e.g., The singular "they" has its purposes.)
  • Use for the first use of a word or phrase used in an ironic comment, as slang, or as an invented or coined expression.
  • Use around the title of a periodical article or book chapter when the title is used in the text. Do not use quotation marks in the reference list entry.
• hyphens:
  • Do not insert hyphens (manual breaks) in words at the end of line. However, it is acceptable if your word‐processing program automatically inserts breaks in long hyperlinks (such as in a DOI or URL in a reference list entry).
  • Words with prefixes and suffixes are usually written without a hyphen in APA Style. Some common examples are presented next. The Publication Manual contains additional prefixes and suffixes and corresponding examples that follow the same pattern as well as a handful of exceptions.
    anti (antisocial)
    co (covariate)
    non (nonsignificant)
    over (overqualified)
    pre (preexisting)
    post (postgraduate)
    re (reevaluate)
    un (unbiased)
    under (underappreciated)
    -like (wavelike)
    -phobia (agoraphobia)
    -gram (cardiogram)
  • Do not hyphenate after an adverb ending in -ly. Adverbs ending in -ly are understood to modify the word that follows, which is usually an adjective. Adverbs can modify other adverbs, adjectives and verbs, but they do not modify nouns. If you tie an adverb to an adjective that is modifying a noun, you’re trying to make it be something that it isn’t (e.g., no hyphens in any of these phrases: a widely attended conference, loosely gathered hair, smartly dressed man, rarely used maneuver).
  • Do use a hyphen in the following situations:
    • compounds in which the base word is:
      • capitalized (pro-Freudian)
      • a number (post-1970)
      • an abbreviation (pre-UCS trial)
      • more than one word (non-achievement-oriented students)
    • all "self-" compounds whether they are adjectives or nouns (e.g., self-report, self-esteem, self-paced)
    • words that could be misunderstood (e.g., re-pair to mean to pair again, re-form to mean to form again, un-ionized)
    • when two or more compound modifiers have a common base, this base is sometimes omitted in all except the last modifier, but the hyphens are retained (e.g., long- and short-term memory)
    • when a compound adjective precedes the term it modifies; if a compound adjective follows the term, do not use a hyphen, because relationships are sufficiently clear without one (e.g., client-centered counseling/the counseling was client centered)
• lists:
  • Use a numbered list if you want to display items in a numbered series. Use a lettered list if you want to emphasize separate parallel items within a sentence. Use lowercase letters in parentheses before each item. Do not use numbers in parentheses. Use a bulleted list if you want to draw visual attention to items without implying that they go in a certain order. If bulleted items are complete sentences, begin each item with a capital letter and finish it with a period or other appropriate punctuation.
  • If bulleted items are words or phrases (but not complete sentences), begin each item with a lowercase letter (except words such as proper nouns). There are two options for the punctuation of bulleted lists when the items are words or phrases. The first option is to use no punctuation after the bulleted items (including the final one), which may be better when the items are shorter and simpler. The second option is to insert punctuation after the bulleted items as though the bullets were not there, which may be better when the items are longer or more complex.
• italics: Use italics in the following cases:
  • first use of key terms or phrases, often accompanied by a definition
  • first use of words, phrases, or abbreviations from another language when readers may not be familiar with them; however, if the term appears in a dictionary for the language in which you are writing, do not italicize it
  • titles of books, reports, webpages, and other standalone works
  • titles of periodicals and periodical volume numbers
  • English letters used as statistical symbols or algebraic variables
  • anchors of a scale (but not the associated number)
  • avoid using italics for emphasis; instead rewrite your sentence to provide emphasis
  • The punctuation mark after an italicized word or phrase, or between elements of a reference list (e.g., the comma after a periodical title or issue number), is NOT italicized.
  • If you add emphasis to a direct quotation, place the words "[emphasis added]" in square brackets after the words you have italicized.
  • The publisher uses italics for "et al."
  • "H" for hypothesis is italicized and bold. The number is bold, subscript, and roman.
    H₁: The example provided in the style guide will increase consistent usage of hypotheses presentations. This includes instances in the text when a hypothesis is referred to by its abbreviation. Hypotheses should be presented in narrative form in the synopsis and list form in the text.
• numbers: Follow the seventh edition of the APA Publication Manual with respect to number usage. Some points of emphasis:
  • In general, use numerals for numbers 10 and above and words for numbers less than 10. That said, the following are some key exceptions to that rule:
  • Numbers that immediately preceded a unit of measurements should be numerals (e.g., a 5-mg dose; with 4.5 cm of length)
  • Numbers that represent statistical or mathematical function, fractional or decimal quantities, percentages, ratios, and percentiles and quartiles should be numerals (e.g., multiplied by 5; 3 times as many; 0.33 of the sample; more than 5% a ratio of 3:2; the 5th percentile).
  • Numbers that represent time, dates, ages, scores and points on a scale, exact sums of money should be numerals (e.g., 5 days; 4 decades; 6 years; 8 months; 12:30 a.m.; ages 65–70; received $5 in compensation).
  • Numbers that denote a specific place in a numbered series and parts of books and tables. The noun before the number is also capitalized when it denotes a specific place in a series (e.g., Figure 3; Chapter 3; Trials 4 and 5; Part 4), but do not capitalize the words “page” or “paragraph" before a numeral (e.g., Column 8; Question 2; Year 1; Grades 4 and 10; Items 3 and 4 BUT the eighth column; the second question; the first year; the fourth and 10th grade; the third and fourth items).
• verb tenses: Follow the seventh edition of the APA Publication Manual with respect to verb tenses. Note: this is an expansion of rules in the sixth edition. Use the following verb tenses to report information in papers.

References and In-text Citations

• See https://apastyle.apa.org/instructional-aids/reference-guide.pdf for APA’s graphical display of reference formatting for journal articles, books, and chapters in edited books. Other reference types and information can be found in Chapters 9 and 10 of the APA Publication Manual.
• Listed below are some of the changes to citations and references in the seventh edition of the Publication Manual:
  • The in-text citation for works with three or more authors is now shortened right from the first citation. You only include the first author’s name and "et al."
  • In the body of the manuscript, do not abbreviate table, figure, or equation when citing a specific item. For example, Table 1, Figure 2, Equation (1).
  • The publisher location is no longer included in a reference.
  • Issue numbers should be included for journal articles.
  • Surnames and initials for up to 20 authors (instead of seven) should be provided in the reference list.
  • DOIs are formatted the same as URLs. The label "DOI:" is no longer necessary. No period follows a DOI.
  • URLs are no longer preceded by "Retrieved from," unless a retrieval date is needed. The website name is included (unless it’s the same as the author), and web page titles are italicized.
  • For ebooks, the format, platform, or device is no longer included in the reference, and the publisher is included.

IMPORTANT NOTICE:
World Scientific Publishing will only issue an official invoice for the payment of an Article-Processing Charge if you opt for Gold Open Access, and after your paper has been accepted. Before responding to any payment request, we advise you to check on your submission's status at Editorial Manager website, or contact the Editor-in-Chief/Managing Editor, to ensure your submission has officially been "Accepted" for publication. Please disregard any payment request if otherwise. When in doubt, contact us at World Scientific ([email protected]).