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. We allow submissions that follow either "law" format or "finance/accounting" format for citing references. If you use law format, we prefer that you include a reference list with your submission. Published articles will include reference lists.
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 Further, if accepted, the work will not be published elsewhere in similar form.
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.
Citations should conform to the style guidelines of the Chicago Manual for Style. An alphabetical list of references must be provided at the end of the paper. In the body of the paper, references can be cited directly in the text, principally in footnotes, or using a mix of both approaches.
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.
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.