Please email all manuscripts to either: editor@jtar.org or jhaber@iona.edu All submissions will be acknowledged and subject to a double-blind refereed review. It is our goal to have a response within thirty days. Submissions are accepted year-round. Accepted papers are printed in the next edition of the journal.   All work submitted must be the original work of the submitting authors and not be published or under consideration of publication at another journal. Authors may freely use their own work after publication in the Journal of Theoretical Accounting Research and should acknowledge that the work has been published in the Journal of Theoretical Accounting Research and is being used with permission.   Should an author find that their published paper contains a material error or mistatement, please contact us immediately so that we can issue a correction on behalf of the author to each recipient of the Journal and the indexing and archiving services.    Each issue of the Journal of Theoretical Accounting Research is copyrighted.        Payment    Please submit the review fee of $100 through paypal.com or by mailing a check or money order payable to: The Journal of Theoretical Accounting Research. Paypal has the ability to accept international currency, as well as echecks and all credit cards. Mailed payments may be sent to: Jeffry Haber, Editor Hagan School of Business Iona College 715 North Avenue New Rochelle, NY 10801 There is no publication or page fee if your paper is accepted for publication. The paypal account for payment is editor@jtar.org Paypal