1. Manuscripts should be typewritten and double-spaced on 8 1/2" by 11" white paper. To help process accepted papers, a word processing program should be used and submitted on an IBM compatible disk.
2. A separate title page must be included which indicates the author's name, address, affiliation, telephone number, e-mail address, and any acknowledgements. This information should not appear on any other page.
3. A separate abstract page should include the title of the manuscript, an abstract which does not exceed 200 words, and key words for referencing. The abstract should include a statement of the purpose of the manuscript, the methods used, and the major results, conclusions, and recommendations.
4. Topical headings should be in caps and centered. Subheadings should be flush with the left margin. Only the first letter of each word in the subheading should be capitalized. Headings and subheadings should not be numbered. All pages should be numbered in the upper right hand corner except the title page, abstract page, and page one of the manuscript.
5. Tables and Figures should appear on separate pages. Each should be numbered with Arabic numerals and have an appropriate title. The tables and figures should be included in the manuscript after the References page and called out in text. Figure captions should be included on a separate page.
6. Explanatory notes should be limited but, when necessary, should appear on a separate page titled Notes. The Notes page should be placed before the References page.
7. References should be cited in the text by including in parentheses the last names of the authors, date of publication, and page number(s) if appropriate. The References page should include only works actually cited in the text and should list the cited works in alphabetical order. The following format should be used for references:

O'Connor, W.F. 1992. A comparative analysis of the major areas of tax controversy in developed countries. Journal of International Accounting, Auditing & Taxation, 1: 61-79 Schweikart, J., Gray, S., & Roberts, C. (Eds). 1994. International Accounting-A Case Approach. NewYork:McGraw Hill.

8. Manuscripts currently under review by other publications or manuscripts that have been published should NOT be submitted. A statement to that effect should be included in the cover letter accompanying the submission.
9. Submit 3 copies of the manuscript and research instrument and a check made payable to JIAAT for the $25 non-refundable submission fee to:

Kathleen E. Sinning, Editor
Journal of Accounting, Auditing & Taxation
3182 Haworth College of Business
Western Michigan University
Kalamazoo, MI 49008-3899