China Accounting and Finance Review

Article files should be provided in Microsoft Word format

While you are welcome to submit a PDF of the document alongside the Word file, PDFs alone are not acceptable. LaTeX files can also be used but only if an accompanying PDF document is provided. Acceptable figure file types are listed further below.

Articles should be up to a maximum of 18000 words in length. This includes all text, for example, the structured abstract, references, all text in tables, and figures and appendices.

Please allow 200 words for each figure or table.

The names of all contributing authors should be added to the ScholarOne submission; please list them in the order in which you’d like them to be published. Each contributing author will need their own ScholarOne author account, from which we will extract the following details:

• Author email address (institutional preferred).
• Author name. We will reproduce it exactly, so any middle names and/or initials they want featured must be included.
• Author affiliation. This should be where they were based when the research for the paper was conducted.

In multi-authored papers, it’s important that ALL authors that have made a significant contribution to the paper are listed. Those who have provided support but have not contributed to the research should be featured in an acknowledgements section. You should never include people who have not contributed to the paper or who don’t want to be associated with the research. Read about our research ethics for authorship.

All submissions must include a structured abstract, following the format outlined below.

These four sub-headings and their accompanying explanations must always be included:

• Purpose
• Design/methodology/approach
• Findings
• Originality

The following three sub-headings are optional and can be included, if applicable:

• Research limitations/implications
• Practical implications
• Social implications

You can find some useful tips in our write an article abstract how-to guide.

The maximum length of your abstract should be 250 words in total, including keywords and article classification (see the sections below).

Your submission should include up to 12 appropriate and short keywords that capture the principal topics of the paper. Our Creating an SEO-friendly manuscript how to guide contains some practical guidance on choosing search-engine friendly keywords.

Please note, while we will always try to use the keywords you’ve suggested, the in-house editorial team may replace some of them with matching terms to ensure consistency across publications and improve your article’s visibility.

During the submission process, you will be asked to select a type for your paper; the options are listed below. If you don’t see an exact match, please choose the best fit:

You will also be asked to select a category for your paper. The options for this are listed below. If you don’t see an exact match, please choose the best fit:

Research paper. Reports on any type of research undertaken by the author(s), including:

• The construction or testing of a model or framework
• Action research
• Testing of data, market research or surveys
• Empirical, scientific or clinical research
• Papers with a practical focus

Viewpoint. Covers any paper where content is dependent on the author's opinion and interpretation. This includes journalistic and magazine-style pieces.

Technical paper. Describes and evaluates technical products, processes or services.

Conceptual paper. Focuses on developing hypotheses and is usually discursive. Covers philosophical discussions and comparative studies of other authors’ work and thinking.

Case study. Describes actual interventions or experiences within organizations. It can be subjective and doesn’t generally report on research. Also covers a description of a legal case or a hypothetical case study used as a teaching exercise.

Literature review. This category should only be used if the main purpose of the paper is to annotate and/or critique the literature in a particular field. It could be a selective bibliography providing advice on information sources, or the paper may aim to cover the main contributors to the development of a topic and explore their different views.

General review. Provides an overview or historical examination of some concept, technique or phenomenon. Papers are likely to be more descriptive or instructional (‘how to’ papers) than discursive.

All figures (charts, diagrams, line drawings, webpages/screenshots, and photographic images) should be submitted electronically. Both colour and black and white files are accepted.

There are a few other important points to note:

• All figures should be supplied at the highest resolution/quality possible with numbers and text clearly legible.
• Acceptable formats are .ai, .eps, .jpeg, .bmp, and .tif.
• Electronic figures created in other applications should be supplied in their original formats and should also be either copied and pasted into a blank MS Word document, or submitted as a PDF file.
• All figures should be numbered consecutively with Arabic numerals and have clear captions.
• All photographs should be numbered as Plate 1, 2, 3, etc. and have clear captions.
• All figure/table captions should include the necessary credit line, acknowledgement, or attribution if you have been given permission to use the figure/table; if the figure/table is the property of the author(s), this should be acknowledged in the caption.

Where tables, figures, appendices, and other additional content are supplementary to the article but not critical to the reader’s understanding of it, you can choose to host these supplementary files alongside your article on Insight, Emerald’s content-hosting platform (this is Emerald's recommended option as we are able to ensure the data remain accessible), or on an alternative trusted online repository. Emerald recommends authors that they use the following two trusted lists of repositories: https://commons.datacite.org/repositories and https://www.re3data.org to identify the most suitable repository. Any and all supplementary material must be present/provided with the initial submission.

If you choose to host your supplementary files on Insight, you must submit these as separate files alongside your article. Files should be clearly labelled in such a way that makes it clear they are supplementary; Emerald recommends that the file name is descriptive and that it follows the format ‘Supplementary_material_appendix_1’ or ‘Supplementary tables’. All supplementary material must be mentioned at the appropriate moment in the main text of the article; there is no need to include the content of the file only the file name. A link to the supplementary material will be added to the article during production, and the material will be made available alongside the main text of the article at the point of EarlyCite publication.
Please note that Emerald will not make any changes to the material; it will not be copy-edited or typeset, and authors will not receive proofs of this content. Emerald therefore strongly recommends that you style all supplementary material ahead of acceptance of the article.
Emerald Insight can host the following file types and extensions:
• Adobe Acrobat (.pdf)
• MS Word document (.doc, .docx)
• MS Excel (.xls, xlsx)
• MS PowerPoint (.pptx)
• Image (.png, .jpeg, .gif)
• Plain ASCII text (.txt)
• PostScript (.ps)
• Rich Text Format (.rtf)

If you choose to use an alternative trusted online repository, you should ensure that the supplementary material is hosted on the repository ahead of submission, and then include a link only to the repository within the article. It is the responsibility of the submitting author to ensure that the material is free to access and that it remains permanently available. Where an alternative trusted online repository is used, the files hosted should always be presented as read-only; please be aware that such usage risks compromising your anonymity during the review process if the repository contains any information that may enable the reviewer to identify you; as such, we recommend that all links to alternative repositories are reviewed carefully prior to submission.
Please note that extensive supplementary material may be subject to peer review; this is at the discretion of the journal Editor and dependent on the content of the material (for example, whether including it would support the reviewer making a decision on the article during the peer review process).

All references in your manuscript must be formatted using one of the recognised Harvard styles. You are welcome to use the Harvard style Emerald has adopted – we’ve provided a detailed guide below. Want to use a different Harvard style? That’s fine, our typesetters will make any necessary changes to your manuscript if it is accepted. Please ensure you check all your citations for completeness, accuracy and consistency.

Emerald’s Harvard referencing style

References to other publications in your text should be written as follows:

• Single author: (Adams, 2006)
• Two authors: (Adams and Brown, 2006)
• Three or more authors: (Adams et al., 2006) Please note, ‘et al' should always be written in italics.

A few other style points. These apply to both the main body of text and your final list of references.

• When referring to pages in a publication, use ‘p.(page number)’ for a single page or ‘pp.(page numbers)’ to indicate a page range.
• Page numbers should always be written out in full, e.g. 175-179, not 175-9.
• Where a colon or dash appears in the title of an article or book chapter, the letter that follows that colon or dash should always be lower case.
• When citing a work with multiple editors, use the abbreviation ‘Ed.s’.

At the end of your paper, please supply a reference list in alphabetical order using the style guidelines below. Where a DOI is available, this should be included at the end of the reference.

Surname, initials (year), title of book, publisher, place of publication.

e.g. Harrow, R. (2005), No Place to Hide, Simon & Schuster, New York, NY.

Surname, initials (year), "chapter title", editor's surname, initials (Ed.), title of book, publisher, place of publication, page numbers.

e.g. Calabrese, F.A. (2005), "The early pathways: theory to practice – a continuum", Stankosky, M. (Ed.), Creating the Discipline of Knowledge Management, Elsevier, New York, NY, pp.15-20.

Surname, initials (year), "title of article", journal name, volume issue, page numbers.

e.g. Capizzi, M.T. and Ferguson, R. (2005), "Loyalty trends for the twenty-first century", Journal of Consumer Marketing, Vol. 22 No. 2, pp.72-80.

Surname, initials (year of publication), "title of paper", in editor’s surname, initials (Ed.), title of published proceeding which may include place and date(s) held, publisher, place of publication, page numbers.

e.g. Wilde, S. and Cox, C. (2008), “Principal factors contributing to the competitiveness of tourism destinations at varying stages of development”, in Richardson, S., Fredline, L., Patiar A., & Ternel, M. (Ed.s), CAUTHE 2008: Where the 'bloody hell' are we?, Griffith University, Gold Coast, Qld, pp.115-118.

Surname, initials (year), "title of paper", paper presented at [name of conference], [date of conference], [place of conference], available at: URL if freely available on the internet (accessed date).

e.g. Aumueller, D. (2005), "Semantic authoring and retrieval within a wiki", paper presented at the European Semantic Web Conference (ESWC), 29 May-1 June, Heraklion, Crete, available at: http://dbs.uni-leipzig.de/file/aumueller05wiksar.pdf (accessed 20 February 2007).

Surname, initials (year), "title of article", working paper [number if available], institution or organization, place of organization, date.

e.g. Moizer, P. (2003), "How published academic research can inform policy decisions: the case of mandatory rotation of audit appointments", working paper, Leeds University Business School, University of Leeds, Leeds, 28 March.

Title of encyclopaedia (year), "title of entry", volume, edition, title of encyclopaedia, publisher, place of publication, page numbers.

e.g. Encyclopaedia Britannica (1926), "Psychology of culture contact", Vol. 1, 13th ed., Encyclopaedia Britannica, London and New York, NY, pp.765-771.

(for authored entries, please refer to book chapter guidelines above)

Surname, initials (year), "article title", newspaper, date, page numbers.

e.g. Smith, A. (2008), "Money for old rope", Daily News, 21 January, pp.1, 3-4.

Newspaper (year), "article title", date, page numbers.

e.g. Daily News (2008), "Small change", 2 February, p.7.

Surname, initials (year), "title of document", unpublished manuscript, collection name, inventory record, name of archive, location of archive.

e.g. Litman, S. (1902), "Mechanism & Technique of Commerce", unpublished manuscript, Simon Litman Papers, Record series 9/5/29 Box 3, University of Illinois Archives, Urbana-Champaign, IL.

If available online, the full URL should be supplied at the end of the reference, as well as the date that the resource was accessed.

Surname, initials (year), “title of electronic source”, available at: persistent URL (accessed date month year).

e.g. Weida, S. and Stolley, K. (2013), “Developing strong thesis statements”, available at: https://owl.english.purdue.edu/owl/resource/588/1/ (accessed 20 June 2018)

Standalone URLs, i.e. those without an author or date, should be included either inside parentheses within the main text, or preferably set as a note (Roman numeral within square brackets within text followed by the full URL address at the end of the paper).

Surname, initials (year), title of dataset, name of data repository, available at: persistent URL, (accessed date month year).

e.g. Campbell, A. and Kahn, R.L. (2015), American National Election Study, 1948, ICPSR07218-v4, Inter-university Consortium for Political and Social Research (distributor), Ann Arbor, MI, available at: https://doi.org/10.3886/ICPSR07218.v4 (accessed 20 June 2018)

The only time we will ever ask you for money to publish in an Emerald journal is if you have chosen to publish via the gold open access route. You will be asked to pay an APC (article processing charge) once your paper has been accepted (unless it is a sponsored open access journal). 

Read about our APCs

At no other time will you be asked to contribute financially towards your article’s publication. If you haven’t chosen gold open access and you receive an email which appears to be from Emerald, asking you for payment to publish, please contact our Rights team on [email protected]