1

Manuscripts should be written in English. Accepted papers are published in English with Chinese titles, abstracts, and names and institutional affiliations of authors.

2

All pages should be numbered consecutively. Titles and subtitles should be short. References, tables, legends for figures, and illustrations should appear after the main text in the above order and should begin on separate pages.

3

The first page of the manuscript should contain the title of the paper and the name(s), position(s), and institutional affiliation(s) of the author(s). It should also give the name and e-mail address of the corresponding author.

4

An abstract of not more than 200 words should appear on a separate page after the title page. Up to six keywords should be provided.

5

Footnotes should be as few as possible and numbered consecutively with superscript Arabic numerals. They should not include displayed formulae or tables. Acknowledgements and information on grants received can be given in the first footnote.

6

Displayed formulae should be numbered consecutively in the text as (1), (2), etc. against the right-hand margin of the page.

7

Tables should be numbered consecutively in the text in Arabic numerals.

8

References to publications should be as follows: 'Scott (1998) studied the problem of...' or 'This problem has been studied (e.g. Scott, 1998)'. There should be a strict one-to-one correspondence between names and years in the text and those on the list of references. The titles of journals should not be abbreviated in the list. References should appear as follows:

Monographs
Davis, A. R. and Deng, J. (1985), Auditing Methods, Oxford: Oxford University Press.

Contribution to collective works
Jiang, W. (1990), 'A Crossroads of the Accounting Profession in China', in Li, G. (ed.), The Accounting Profession in the 1990s, Oxford: Oxford University Press, pp. 52-65.

Journals
White, L. S. and Wu, N. M. (1998), 'The Effect of Auditors' Incentives on their Judgments', Journal of Accounting 35 (1): 151-159.

 The list of references should be in alphabetical order by the author's last name.