Author Guidelines

The manuscripts submitted must be original and must not have been previously published or be under simultaneous consideration elsewhere. The Journal will only accept submissions in masked (blind) review format only; authors of papers submitted should ensure that, other than the title page, the manuscript itself contains no clues to author's identities.

Manuscripts must be written in English. A manuscript should not contain more than 8000 words in length.

Submit your article online at https://njar.org.ng/

Only papers with less than 15% similarity rate will be accepted by the Nigerian Journal of Accounting Research. Authors whose manuscripts are accepted for publication in the Journal will be asked to send the final, edited version of the manuscript. While a manuscript is under consideration, endeavour to inform the Editor-in-Chief of any change in your email address.

CONFIDENTIALITY AND COPYRIGHT

It is the responsibility of the author to ensure that his/her submitted papers do not intrude on any existing copyright agreement. Similarly, the author guarantees the editors and publisher against any form of breach for such a guarantee.

Authors must obtain letters of authorisation to replicate or adapt copyrighted material and enclose copies of the said letters with the final corrected version of the manuscript accepted. The author also bears the responsibility to protect the privacy and confidentiality of the respondents or to get letters of permission from the respondents if such secrecy and confidentiality are to be conceded.

DISCLAIMER

The editors and publisher of Nigerian Journal of Accounting Research have made all possible effort to authenticate the accuracy of all information contained in this publication. Any views, discussions, opinions and suggestions expressed in the work are exclusively those of the authors and are not of editors or publisher of Nigerian Journal of Accounting Research. The editors and its publisher will not be responsible for any direct or indirect consequences or other damages arising from authors' action.

REVIEW PROCESS

All submitted manuscripts would be subjected to a double-blind review process and are reviewed by at least two reviewers. Decisions concerning the publication of a manuscript would be based on the recommendations of these reviewers.

Reviewers would evaluate manuscripts based on their relevance for the Journal, significance of contribution to the discipline, conceptual/theoretical adequacy, technical adequacy, and clarity of presentation. Manuscripts submitted by the members of the editorial board would also be subjected to the same review processes.

GUIDELINES ON MANUSCRIPT PREPARATION

Authors should prepare their manuscripts according to the guidelines provided in this section. Manuscripts that are not prepared according to the guidelines below may be returned for revision before editorial consideration.

Typing

Manuscripts should be typed double-spaced on only one side of the paper. The type on paper should be clear and readable. Use wide margins of at least 1 inch (2.54 cm) at the top, bottom, right, and left of every page.

Title Page

Each copy of a manuscript must include a separate title page, which should be the first page of the manuscript. The title page should contain the following information:

• Title of the paper which must be provided in English Language. Also, type the title of the paper centred at the top of this abstract page.
• The authors' name, affiliation, address, phone number, fax number, and E-mail address. Denote also the corresponding author by asterisks sign (*).
• Any author notes (e.g., acknowledgements, disclaimers, special agreements concerning authorship, special circumstances regarding the study) should also be typed on the title page.

The title page will be removed before the manuscript is sent out for review.

Abstract, Keyword and JEL Classification

All manuscripts must include an abstract not exceeding 200 words. All manuscripts must provide up to minimum of 3 and maximum of 6 keywords below the abstract and Journal of Economic Literature (JEL) classification(s) which describes the area of research study.

JEL classification which is provided by the American Economic Association (AEA) can be accessed online at: http://www.aeaweb.org/jel/jel_class_system.php#G

Headings

Main headings should be used to designate the major sections of a paper. Centre main headings and type in all uppercase letters. Type secondary headings flush left using uppercase letters. Paragraph headings should begin with a standard paragraph indentation and be typed in lowercase letters (except for the first letter of the initial word). End paragraph headings with a period and begin the text on the same line.

Do not break up a page to start a new heading.

Illustrations and Tables

Illustrations and tables should supplement the text and not duplicate it. Because they are more expensive to prepare for publication than text, use them judiciously. All charts, graphs, drawings, and other illustrations should be referred to as figures. Figures should be numbered and titled following the format for tables (described below). However, the title for the tables should be placed on top of the tables while for figures; the title should be placed below.

Authors should be prepared to supply final camera-ready prints for all figures at the time the manuscript is accepted for publication.

Begin each table on a separate page and number tables consecutively in the order in which they are first mentioned in the text. Each table should have a title (in uppercase and lowercase letters), centred at the top of the table, that is preceded by the word TABLE and its number (use Arabic numerals).

Example: TABLE 2. Descriptive statistics and correlation matrix

Notes to a table should be placed below the table. General notes that explain the table as a whole should be designated by the word Note followed by a colon. Specific notes that refer to a particular column, row, or individual entry are indicated by superscript lowercase letters. Probability notes indicate level of statistical significance and can be designated by asterisks and daggers (e.g., **p < .05, ***p < .01).

Begin each type of note (general note, specific note, and probability note, in that order) on a new line, flush left. In the text, refer to every table and figure by their numbers (e.g., "see Table 2") and discuss only their highlights. Never write "the table below" or "the figure on page 5" because the position and page number of tables and figures cannot be determined until the typesetter makes the pages.

Footnotes/Endnotes

Footnotes are not recommended. Endnotes should be used only if absolutely necessary and must be numbered consecutively throughout the manuscript with superscript Arabic numerals. On a separate page, type the text for endnotes in the order in which they are mentioned in the text.

Appendixes

Lengthy but essential information (e.g., sample questionnaire, technical notes on method, a large table) should be presented in an appendix. Begin an appendix on a separate page, and type the word APPENDIX centred at the top of the page. If there are multiple appendixes, label each one alphabetically: APPENDIX A, APPENDIX B, etc.

In the text, refer to appendixes by their labels (e.g., "see Appendix A for questionnaire items"). Provide each appendix with a title.

Reference Citations

All citation in text must appear in the reference list, and all entries in the reference list must be cited in text. Cite references in text using the last author name-date method [e.g., Kromkowski (1999)]. If a work has two authors, always cite both names every time the work is referred to in the text.

If a work has three authors, cite all authors the first time the reference occurs; in subsequent citations, include only the name of the first author followed by "et al." and the year. For works with four or more authors, use only the name of the first author followed by "et al." and the year whenever the work is cited (in the reference list, however, all names must be given).

Page numbers should be provided when specific arguments or findings of authors are paraphrased, summarized, or directly quoted.

Examples:

First citation in text:
Johnson and Menk (2016: 133-137) said that...
Lins, Cook and Suiky (2014) established...

Subsequent citations:
Johnson and Menk (2016: 133-137) said that...
Lins, et al. (2014) established...

Do not use ampersands (&) when references are cited as part of the sentence. However, for parenthetical citations of two or more works, use alphabetical ordering and ampersands (&). Separate each cited work by semicolons except for multiple works by the same authors which must be separated by commas.

Example: Several researchers (e.g., Beck 2010; Darris & Meyer 2014, 2015; Nills & Corch 2015) supported this argument.

Referencing

A Roman alphabetically-ordered reference list should be included at the end of the manuscript. All references cited in text must appear in the reference list. Authors are responsible for the accuracy and completeness of all information in a reference.

In preparing the reference list, the authors should abide by American Psychological Association APA 6th Edition for Periodicals/Journals, Books and book chapters, Proceedings, presented papers, dissertations and Electronic reference.