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journal-of-accounting-and-economics

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Use when targeting Journal of Accounting and Economics (JAE) or deciding whether an accounting manuscript fits this venue. Encodes the journal's fit, framing, method-and-evidence bar, house style, official-submission re-check, and desk-reject heuristics.

English-SocialScience-Journal-Skills/skills/journal-of-accounting-and-economics/SKILL.md

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Nov 9, 2026

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Sep 27, 2026
License
MIT

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# Journal of Accounting and Economics (journal-of-accounting-and-economics)

## Journal positioning

JAE is one of accounting's "big three" and the home of the economics-based, positive-accounting tradition associated with the Rochester/Wharton school. It publishes research that applies economic theory and rigorous identification to accounting questions — contracting, disclosure, and the determinants and consequences of accounting choices — with a strong economic-mechanism orientation. Its taste is theory-disciplined empirics and economics-flavored analytical work. Readership is the economics-oriented accounting and accounting-finance community.

This skill is a **fit / venue-selection / re-framing** tool. It does not replace the journal's current official submission guidelines. Before submitting, re-check the live author instructions on the JAE / Elsevier site and the submission system.

## When to trigger

- The author names JAE (or the economics-based positive-accounting tradition) as the venue.
- A contracting, disclosure, or reporting-choice paper grounded in economic theory with strong identification needs positioning.
- An accounting paper whose contribution is an economic mechanism (incentives, information, contracting) needs framing for this audience.
- The author needs JAE's desk-reject risks and a credible JAR / TAR / RAST alternative list.
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