Manuscript Preparation Guidelines
The Korean Accounting Review (KAR) is a general-interest accounting journal that deals with all topics in the field of accounting based on any research methodology. In order to make KAR one of the most influential journals in the social sciences, the journal is committed to building a platform for academic exchange and collaboration among the members of the Korean Accounting Association community and publishing original research that extends knowledge and theory in all fields of accounting. KAR does not necessarily prioritize particular research agenda over the other. To achieve this goal, the editorial board observes and complies with the following editorial policy.
(1) The primary criterion for publication in the KAR is the significance of the paper’s contribution to accounting research. The journal features research in all areas of accounting including, but not limited to, theoretical and empirical research and research methodologies.
(2) On submission, the manuscripts are sent to three reviewers chosen by the Editor-in-chief. If the author(s) has any objection to the review results or the revision requests, the author(s) can appeal by providing a convincing counter-argument that the requests for revision are not proper. The final decision is the responsibility of the Editor-in-chief. All stages of a review are conducted in private to ensure a fair process, and the author(s) remain anonymous until the manuscript is confirmed to be published.
(3) The author(s) should submit the revised manuscript for the next round within 6 months of receiving the revision requests unless special circumstances apply. Failure to submit the revised manuscript within 6 months of the request results in the automatic rejection of the paper. Any resubmission of the revised manuscript thereafter is considered a new submission and entails repayment of submission fee. General editorial policy is available at here (link to http://e-kar.org/html/sub09.asp).
(4) Manuscripts published or under consideration by another journal or publisher should not be submitted. The author(s) is solely responsible for the content of the paper. The submitted manuscripts are not returned, and all rights of publication and distribution of the accepted papers are reserved for the KAA. For the details about copyright, refer to Open Access policy (link to http://e-kar.org/html/sub06.asp) and Copyright Transfer Agreement (link to http://e-kar.org/html/sub11.asp).
(5) Manuscripts appearing in KAR are normally original papers that have not been published by the author(s) elsewhere. The availability of a previous version of a manuscript on a working paper series such as SSRN, or a conference website created to distribute papers to conference participants in advance of a conference does not constitute prior publication.
(6) Read the guidelines thoroughly. Manuscripts that are not as per the submission guidelines will not be reviewed.
Article 1 (Word Document and General Manuscript Information)
- 1.The main languages in which KAR is published are Korean or English. All manuscripts must be in Microsoft® Word (.doc or .docx) or Hancom® Word (.hwp).
- 2.Manuscripts in English by Microsoft® Word should be formatted in 12-point Times New Roman and double-spaced (except for indented quotations). Manuscripts in Korean by Hancom® Word should be formatted in 10-point Sinmyoungcho and 1.6 line spaces (except for indented quotations).
- 3.Manuscripts are recommended less than 25 pages of main text excluding references, figures, tables, and appendices. Manuscripts should be as concise as the subject and research method permit.
- 4.Set margins of the A4 paper at 34 mm from sides, 45 mm from top, and 42 mm from bottom of the page.
- 5.To promote anonymous review, authors must not identify themselves directly or indirectly in their papers or in experimental test instruments included with the submission.
- 6.Author(s) should state the following sentence in bold at the end of the manuscript.
“This manuscript has not been published previously and is not under consideration by another publisher or journal, and the study in this manuscript has been conducted in accordance with the Ethical Guidelines set forth by the Korean Accounting Association.”
Article 2 (Title Page)
- 1. The title page consists of the title, names, affiliations, addresses, and email addresses of all the author(s) and any acknowledgment. Acknowledgement of any research funding or advisory should be set under the names. If the manuscript is based on a dissertation paper, information regarding the degree-granting university and the names of the advisor and committee members should be stated. See example at the end of the pages.
- 2. When there are more than two authors, the main (first) author and corresponding author should be clearly identified.
|Manuscript in English
||Manuscript in Korean
|(First author) Kildong Hong
(Corresponding author) Kukjung Lim
|(First author) Kildong Hong
(Corresponding author) Kukjung Lim
(Coauthor) Chunhyang Sung
|(Coauthor) Kildong Hong
(Coauthor, Corresponding author) Kukjung Lim
(공동저자, 교신저자) 임꺽정
|(Corresponding author, First author) Kildong Hong
(Coauthor) Kukjung Lim
|(제1저자, 교신저자) 홍길동
Article 3 (Abstract)
The article file must begin with the abstract of 180 to 250 words in English and immediately precede the main text, which should start on a new page. The abstract should concisely inform the reader of the manuscript’s topic, its methods, and its findings. The manuscript’s title, without author names or affiliations, must appear on the abstract page.
Article 4 (Keywords)
The abstract must be followed by at most five keywords to assist in indexing the paper and identifying qualified reviewers.
Key words: Earnings response coefficient, Agency problem, Implicit taxes
Data Availability: All data are publicly available from sources identified in the text.
Article 5 (Article Text)
The text of the paper starts on a new page, with a section labeled I. INTRODUCTION. The introduction should provide more details about the paper’s purpose, motivation, methodology, and findings. Both the abstract and the “Introduction” section should be relatively nontechnical, yet clear enough for an informed reader to understand the manuscript’s contribution. See example at the end of the pages.
First-level headings are to be arranged so that major headings are centered, bold, capitalized, and be numbered using roman numerals I, II, III, and so on in 15 points (13 points in Korean).
Second-level headings are flush left, bold, and both uppercase and lowercase, numbered as 1.1, 1.2, 1.3 and so on in 13 points (11-points in Korean).
Third-level headings are flush left, bold, and both uppercase and lowercase, numbered as 1.1.1, 1.1.2, 1.1.3, and so on in 12 points (10-points in Korean).
I. A Centered, Bold, Uppercase and Lowercase, First-Level
1.1. A Flush Left, Bold, Uppercase and Lowercase, Second- Level
1.1.1. A Flush Left, Bold, Uppercase and Lowercase, Third-Level
All pages, including references, appendices, and tables are to be serially numbered.
Spell out numbers from one to ten, except when used in tables and lists, and when used with mathematical, statistical, scientific, or technical units and quantities, such as distances, weights and measures. For example: three days; 3 kilometers; 30 years. All other numbers are expressed numerically.
In nontechnical copy use the word percent in the text, e.g., “We find that approximately 28 percent of the sample has a new CEO.”; in tables and figures, the symbol % is used, e.g., 28%.
Mathematical notation should be employed only where its rigor and precision are necessary, and in such circumstances authors should explain the principal operations performed in narrative format. Notation should be avoided in footnotes. Use standard mathematical notation and symbols. Do not use wingdings, geometric shapes, or images.
Equations should be consecutively numbered in parentheses flush with the right-hand margin.
Footnotes are not used for documentation (citations). Textual footnotes should be used only for extensions and useful excursions of information that, if included in the body of the text, might disrupt its continuity. Footnotes are placed at the end of a sentence or clause. Footnote references in the main text should be in a superscript form as 1), 2), and so on. Do not use “endnote” formatting. Footnotes should be set in 10 points single spacing (9-point with 1.3 line spacing in Korean).
Tables and Figures
1. Tables and figures can be presented either in the main body of the paper or at the end of the manuscript after the references. If tables and figures are presented at the end of the paper, the author(s) should indicate the desired placement of the tables and figures within the main body of the text by inserting the table/figure number at the appropriate position.
2. Use an Arabic number and a complete title that indicates the exact contents of the table/figure. The titles should be sufficiently detailed to enable the reader to interpret the tables and figures without reference to the text.
3. Tables and figures in Korean manuscripts are recommended to be set in English. They should be self-explanatory and the author(s) should provide information regarding statistical analyses, statistical models, and variable definitions as footnotes at the bottom of each table or figure.
Example: Table 3 footnote
3. Variables used in tables and figures can either be defined in every table/figure, or defined in an appendix. Include a table/figure note when variables are defined in an appendix. When variables are explained in the tables and figures, they should be listed in 10 points italics single spacing (8 point with 1.3 line spacing in Korean). The definition of each variable should be separated from the next by a semi-colon (;) and the definition of the last variable should end with a period (.).
Example: Variable definitions
MB = the ending market value of equity divided by ending shareholders’ equity; SIZE = natural log of the ending total assets; LEV = ending total liabilities divided by total assets.
4. A reference to each table/figure must be made in the text. Tables/figures must be mentioned in numerical order. Tables/figures will be positioned in the article as close to the first mention of the table/figure as possible during the final page-layout process.
5. Figure graphics must be interpretable in greyscale, and should also be reasonably interpreted without reference to the text. Original color graphics can included in the submission files to be provided as downloadable supplemental material files.
6. Figures must be provided as PDF, JPG, PPT, or PNG files.
7. Source attribution and re-use permission notes should be included as necessary. Please note that it is the responsibility of the author to obtain re-use permissions.