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Journal of Contemporary Accounting and Economics (JCAE)

The Journal of Contemporary Accounting and Economics (JCAE) is dedicated to publishing high quality manuscripts that rigorously apply economics and legal theory to accounting / auditing with an emphasis on empirical research. JCAE is founded on a strong editorial board comprises of world renowned academics from prestigious universities.

The JCAE is a tri-annual publication which publishes in April, August and December by Elsevier. While there is a special focus on issues relevant to the Asia-Pacific region, the Journal also encourages submissions from countries outside the Asia-Pacific region in the following major areas as related to accounting and auditing issues: financial contracts, corporate governance, capital markets, financial institutions and economics of organizations. 

JCAE is widely recognized as a high quality journal by researchers and journal evaluation institutes. For example, since 2010, JCAE has been ranked an “A” grade journal in the Journal Rating Listing of the Australian Business Deans Council (ABDC).  Currently, JCAE is supported and sponsored by Deakin University, Hong Kong Polytechnic University and University of Technology, Sydney.


The editorial board of JCAE comprises world-renowned academics.

Consulting Editors:

  • Katherine Schipper, Duke University
  • Judy Tsui, Institute for New Economic Thinking
  • Ross L. Watts, Massachusetts Institute of Technology


  • Peter Clarkson, University of Queensland
  • Agnes C.S. Cheng, Hong Kong Polytechnic University
  • Ferdinand A. Gul, Deakin University
  • Zoltan Matolcsy, University of Technology, Sydney
  • Dan A. Simunic, University of British Columbia
  • Bin Srinidhi, University of Texas at Arlington

 Associate Editors:

  • Eli Bartov, New York University
  • Jan Bouwens, University of Amsterdam
  • Michael E. Bradbury, Massey University
  • Steven Cahan, University of Auckland
  • Peter Carey, Deakin University
  • Charles Chen, China Europe International Business School
  • Greg Clinch, University of Melbourne
  • Mark L. DeFond, University of Southern California
  • Andrew Ferguson, University of Techology, Sydney
  • Jennifer Francis, Duke University
  • Jere R. Francis, University of Missouri - Columbia
  • Simon Fung, Deakin University 
  • Paul A. Griffin, University of California , Davis
  • Kose John, New York University
  • Bjorn Jorgensen, London School of Economics and Political Science
  • Jeong-Bon Kim, University of Waterloo
  • S.P. Kothari, Massachusetts Institute of Technology
  • Clive Lennox, University of Southern California
  • Jeffrey Ng, Hong Kong polytechnic University
  • Chul W. Park, University of Hong Kong
  • Grace Pownall, Emory University
  • Suresh Radhakrishnan, University of Texas at Dallas
  • K.K. Raman, University of Texas at San Antonio
  • Gordon D. Richardson, University of Toronto
  • Grant Richardson, University of Adelaide
  • Heibatollah, Sami, Lehigh University
  • Terrence J. Shevlin, University of California, Irvine
  • Lakshmanan Shivakumar, London Business School
  • Irem Tuna, London Business School
  • Jerold L. Zimmerman, University of Rochester

Editorial Policy

Papers are encouraged which explore theoretical foundations of issues, methodological improvements in empirical work, and generalisability of findings. In-depth and rigorous studies of contemporary topics in auditing, financial accounting and economics are also welcome. Papers that expose analytical tractability for its own sake are discouraged. Capital markets and related studies should demonstrate originality. Submissions should attach prior reviewers' comments, where applicable to facilitate JCAE's review process.


Instructions to Author

  1. Papers must be in English
  2. Papers for publication should be sent to the Editorial Office: 

    Amy Kwan
    Editorial Assistant, JCAE
    School of Accounting and Finance
    Hong Kong Polytechnic University
    8/F., Li Ka Shing Tower
    Hung Hom
    Hong Kong

    accompanied by a submission fee of US$50/HK$390. Cheques should be made payable to "Journal of Contemporary Accounting & Economics". 

  3. Submission of papers as electronic manuscripts via email should be in Microsoft Word or PDF format to the editorial office at A submission letter, a separate cover page, and the MS containing no author identification should be emailed as separate files.

  4. Submission of papers will be held to imply that it contains original unpublished work and is not being submitted for publication elsewhere. The Editors do not accept responsibility for damage or loss of papers submitted. Upon acceptance of an article, author(s) will be asked to transfer copyright of the article to the publisher. This transfer will ensure the widest possible dissemination of information.

  5. Manuscripts should be double spaced, with wide margins, and printed on one side of the paper only. All pages should be numbered consecutively. Titles and subtitles should be short. References, tables, and legends for figures should be printed on separate pages.

  6. The first page of the manuscript should contain the following information: (i) the title: (ii) the name(s) and institutional affiliation(s) of the author(s); (iii) an abstract of not more than 100 words. A footnote on the same sheet should give the name, address, and telephone and fax numbers of the corresponding author (as well as an email address).

    The first page of the manuscript should also contain at least one classification code according to the Classification System for Journal Articles as used by the Journal of Economic Literature; in addition, up to five key words should be supplied.

  7. Acknowledgements and information on grants received can be given in a first footnote, which should not be included in the consecutive numbering of footnotes.

  8. Footnotes should be kept to a minimum and numbered consecutively throughout the text with superscript Arabic numerals. Footnotes should be double spaced and not include displayed formulae or tables.

  9. Displayed formulae should be numbered consecutively throughout the manuscript as (1), (2), etc. against the right-hand margin of the page. In cases where the derivation of formulae has been abbreviated, it is of great help to the referees if the full derivation can be presented on a separate sheet (not to be published).

  10. References to publications should be as follows: "Smith (1992) reported that …" or "This problem has been studied previously (e.g., Smith et al., 1969)". The author should make sure that there is a strict one-to-one correspondence between the names and years in the text and those on the list. The list of references should appear at the end of the main text (after any appendices, but before tables and legends for figures). It should be double spaced and listed in alphabetical order by author's name. References should appear as follows:

    For monographs
    Watts, R. L. and J. L. Zimmerman, 1986, Positive Accounting Theory (Prentice-Hall, Englewood Cliffs, NJ).

    For contributions to collective works
    Newton, L., 1988, "The hostile takeover: An opposition view", in T. Beauchamp and N. Bowie, eds.,Ethical Theory and Business, 3rd edition (Prentice-Hall, Englewood Cliffs, NJ), 501-510.

    For periodicals
    Jensen, M. C. and W. H. Meckling, 1976, "Theory of the firm: Managerial behaviour, agency costs and ownership structure", Journal of Financial Economics 3, 305-360.

  11. Illustrations will be reproduced photographically from originals supplied by the author; they will not be redrawn by the publisher. Please provide all illustrations in duplicate (one high-contrast original and one photocopy). Care should be taken that lettering and symbols are of a comparable size. The illustrations should not be inserted in the text, and should be marked on the back with figure number, title of paper, and author's name. All graphs and diagrams should be referred to as figures, and should be numbered consecutively in the text in Arabic numerals. Illustrations for papers submitted as electronic manuscripts should be in traditional form.

  12. Tables should be numbered consecutively in the text in Arabic numerals and printed on separate sheets.


Any manuscript which does not conform to the above instructions may be returned for the necessary revision before publication. Page proofs will be sent to the corresponding author. Proofs should be corrected carefully; the responsibility for detecting errors lies with the author. Corrections should be restricted to instances in which the proof is at variance with the manuscript. Extensive alterations will be charged.

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For further information about JCAE, please contact us

By mail to:
Ms. Amy Kwan
Editorial Assistant, JCAE
School of Accounting & Finance
The Hong Kong Polytechnic University
8/F., Li Ka Shing Tower
Hung Hom
Hong Kong

By email to: