JATA manuscript preparation guidelines follow closely those used in The Accounting Review, another American Accounting Association publication. These guidelines follow the general 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 Webster's International Dictionary.

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

An abstract of not more than 150 words should be on a separate page immediately preceding the text. The abstract should be nonmathematical and include a readable summary of the research question, methodology, and principal findings and contributions. The style should be objective, without personal pronouns. The title, but not the author's name or other identification designations should appear on the abstract page and on the first page of the text.

The author should...

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