The mission of the Journal of Theoretical Accounting Research is to provide a publishing outlet for academics who either choose not to include testing as part of their paper or whose papers do not need testing to be complete. Currently, most accounting journals require empirical tests as part of the paper to be considered for publication.  It is also hoped that this Journal will be a resource for academics who perform empirical tests to gain research ideas, and further, perhaps this Journal can act to foster collaborations between academics with complementary skills.     Editorial Board:   Jeffry Haber, Editor-In-Chief Iona University jhaber@iona.edu   Marie Gioiosa Iona University mgioiosa@iona.edu    Anne Schnader Suffolk University  aschnader@suffolk.edu   Samir Trabelsi Brock University  strabelsi@brocku.ca             Subscriptions are available at the rate of $100/year. Each subscription includes two (2) issues. Payment can be made through paypal.com (account of editor@JTAR.org) or by mailing a check payable to Journal of Theoretical Accounting Research and sending to:   Jeffry Haber Iona College 715 North Avenue New Rochelle, NY 10801