Authorship Policy

Authorship of research should be limited to those who have made a substantial and intellectual contribution to the research submitted to the journal, including the design of the study, its execution, and the interpretation of its results. All those who have made substantial contributions must be listed as co-authors.

Those who have participated in certain substantive aspects of the manuscript without making an intellectual contribution should be mentioned only in the acknowledgments section. One of the authors should also be designated as the corresponding author, responsible for communicating with the journal and approving the final version of the research before its publication in the Journal of Accounting Studies.