The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk

The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere. 
 
This journal is a member of the Committee on Publication Ethics (COPE). 
 
SAGE Publications Ltd  
3rd Floor  
HYLO  
103-105 Bunhill Row  
London, EC1Y 8LZ  
UK  
Phone: +44 (0) 20 7 324 8500  
Fax: +44 (0) 20 7 324 8600  
E-mail: market@sagepub.co.uk