Submission guidelines

The Editorial Board welcomes submissions from accounting practitioners, academics, members of standard-setting bodies and regulators. Submission of a paper will be held to imply that it is original work and that it has not already been published or submitted for publication elsewhere. It is the responsibility of the author(s) to obtain written permission, prior to submission of a paper, to quote from or reproduce copyright material.  Submission is free of charge.The manuscript may be sent by email direct to the FRRaG email address:  A.M.Brown@curtin.edu.au

1. Manuscripts should be double spaced and pages should be consecutively numbered. They should be sent to the editor in Microsoft Word format using Times New Roman font size 12. Large quotes should be indented and presented in the article using Times New Roman font size 10.
2. The first page of the manuscript should contain the following information:
   • Title of the work
   • Names and institutional affiliations of the authors
   • An abstract not exceeding 100 words
   • A table giving the name, address, telephone number, fax number, and email address of the corresponding author
   • Up to five key word
   • Category of article submitted – refereed article or professional piece
3. Footnotes should be kept to a minimum and numbered consecutively throughout the text with superscript Arabic numerals. They should not include displayed formulae or tables.
4. References to publications should be as follows: "Jones (1993) suggests that…" or "This problem was noted earlier (see Smith, 1990; Jones, 1992; Black and Cook, 1990)".
5. The list of references should appear at the end of the main text (after appendices, but before tables and figures). It should be single-spaced and listed in alphabetical order. References should use the American Psychological Association (APA) style format.

The FRRaG journal is hosted by the School of Accounting, Curtin Business School
ISSN 1449-2318