Author Instructions
Journal scope: JLFA is an interdisciplinary journal. To warrant review, your research must be of interest to scholars in at least two of the three domains of the journal – accounting, finance, and law. If it does not, your article will be desk rejected. Please consider carefully whether your article meets this standard. Please indicate within your cover letter, which two of the three domains apply.
All submissions to the JLFA are first considered by one of the executive editors. Papers that, in our judgment, warrant further review will normally receive two reviews, from reviewers in different home disciplines. The JLFA uses “single blind” review. The reviewers will know the identity of the authors, but not vice-versa.
Initial Submissions
The JLFA accepts only electronic submissions. Manuscripts should include author names and contact information. The text should be double-spaced, using a standard paper size (8-1/2” x 11” or A4), with 12-point font. Footnotes and “notes” for tables and figures can be single spaced and in smaller font (no less than 10 point).
If you want to submit an article, please submit at Manuscript Manager.
The Author(s) declares that the manuscript has not been previously published, that it is not under consideration for publication elsewhere, and that its publication is approved by all co-authors, if any, and any other authorities at the corporation/institute/university where the work was done. Further, if accepted, the work will not be published elsewhere in similar form.
Editors’ Goals for Turnaround
The editors review each submission prior to seeking reviewers. We will often “desk-reject” papers that do not fit journal scope, or that we believe for other reasons are unlikely to end up being accepted; and seek to do so quickly, so that the authors can move on to another journal. Authors should also feel free to inquire informally about whether their paper is a fit for the JLFA prior to submission.
We aim in most cases to provide authors with a clear editorial decision by the end of the second review round (accept, conditionally accept, or reject). We will normally request a second “revise and resubmit” only when the first round entailed a substantial rewrite, or in other unusual circumstances.
Additional Instructions for Final Submission of Accepted Papers
Abstract
Provide an abstract to the article with the structure below. It should describe what the paper reviews and for whom it is of interest. The abstract will appear both online and in the PDF of the article.
Format of abstract
Please structure your article’s abstract in the four fields below, these are essential elements to the abstract (100 word limit to each field):
- Purpose
- Design/methodology/approach
- Findings
- Originality
If you wish to add other elements to your abstract, please format them within the headings below (100 word limit to each field):
- Research limitations/implications
- Practical implications
- Social implications
References
A list of references must be provided at the end of the paper. The reference style for the ASTP is Harvard. Please also ensure that every reference is cited in your text. It is very important that you supply as complete a reference as possible and that it is structured in the manner requested. Please see an example of the reference and citation style below:
Emerald’s Harvard referencing style
References to other publications in your text should be written as follows:
Single author: (Adams, 2006)
Two authors: (Adams and Brown, 2006)
Three or more authors: (Adams et al., 2006) Please note, ‘et al' should always be written in italics.
A few other style points. These apply to both the main body of text and your final list of references.
When referring to pages in a publication, use ‘p.(page number)’ for a single page or ‘pp.(page numbers)’ to indicate a page range.
Page numbers should always be written out in full, e.g. 175-179, not 175-9.
Where a colon or dash appears in the title of an article or book chapter, the letter that follows that colon or dash should always be lower case.
When citing a work with multiple editors, use the abbreviation ‘Ed.s’.
At the end of your paper, please supply a reference list in alphabetical order using the style guidelines below. Where a DOI is available, this should be included at the end of the reference.
Figures and Tables
If your paper includes supplying color figures or halftones (photos), ensure that there is sufficient contrast to enable clear black and white printing. Do not put boxes around figures.
Datasets and Proofs
Authors of empirical papers may be asked to supply a replication dataset and statistical code for the editors or referees. Authors of accepted papers will be required to submit a replication dataset and statistical code prior to publication, unless otherwise allowed by the editors. The JLFA will make the dataset and code publicly available at the time of publication. An author may propose, or the editors may request, creation of an online appendix containing additional results.
Authors of empirical papers may be asked to supply a replication dataset and statistical code for the editors or referees. The authors may propose, or the editors may request, creation of an online appendix with supplementary proofs.
