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jae-workflow

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Use when deciding which jae-* sub-skill to invoke next, or when sequencing manuscript work from topic selection through rebuttal for a Journal of Accounting and Economics (JAE) manuscript. Routes — it does not replace — the specialized skills.

Journal-of-Accounting-and-Economics-Skills/skills/jae-workflow/SKILL.md

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# Journal of Accounting and Economics Workflow (jae-workflow)

## Overview

This is the router. It does not replace any specialized skill; it tells you **which jae-* skill to use right now** for your JAE manuscript.

Default assumption: unless the user says otherwise, treat the target as JAE — the Elsevier journal founded in **1979** by Ross L. Watts and Jerold L. Zimmerman (the originators of Positive Accounting Theory), published bimonthly (ISSN 0165-4101). JAE exists to **apply economic theory to explain accounting phenomena**: the role of accounting within the firm; the information content of accounting numbers in capital markets; accounting in financial contracting and the monitoring of agency relationships; the determination of accounting standards; and the regulation of corporate disclosure and the accounting profession. The non-negotiable bar is an **economics-based** argument tested with large-sample archival data (or built as an analytical model) — not normative, behavioral, or practitioner-oriented work. Editors desk-reject or redirect (Article Transfer Service) papers that miss this economics-relevance bar.

> Editorial team and policies change: verify the current masthead on ScienceDirect before naming editors or associate editors. The submission fee and Highlights/JEL requirements must be reconfirmed on the live Guide for Authors before upload.

## When to trigger

- "What should I do next?" with a half-built JAE manuscript
- You have a Compustat/CRSP result but no economics-based story for it
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