Guidelines for Authors

Accounting & Taxation Review (A & TR) is an International online and print open access journal published by the International Accounting and Taxation Research in the Department of Accounting, Faculty of Management Sciences, University of Benin, Benin-City, Edo State, Nigeria.

A & TR is a peer-reviewed journal that is devoted to publishing both theoretical and empirical papers that contributes to knowledge in the field of accounting, taxation, and other allied disciplines. The broad objective of the journal is to provide global platform for the dissemination of ground-breaking research results to foster the development of accounting and taxation studies. 

The journal invites original, unpublished, quality research manuscripts/case studies in the areas of: financial reporting, tax administration, auditing and forensic accounting, management accounting, fiscal policy, finance, tax audit and investigation, international taxation, business aand management information system, for its maiden edition of December 2017.

Instruction for Authors

(1). Authors are required to submit an electronic version of the manuscript in MS-Word, with Times New Roman, font size 12, typed double space, and restricted to a maximum of 20 pages including references and appendix.

(2). The cover page should be separated from the manuscript text and should contain the title of the manuscript, author(s) full names and affiliation, contact addresses (including functional e-mails and telephone numbers). The manuscript text should start with the introduction and should be separated from the cover page

(3). Abstract of not more than 300 words showing clearly, the purpose, methods and conclusion is required. The abstract should be written in simple language devoid of any technical econometric or statistical indices. The abstract should include five (5) key words and the relevant JEL classifications

(4). The manuscript should be divided into five (5) distinct sections as: (1) Introduction, (2) Literature review and hypotheses development, (3) Methodology, (4) Estimation results and Discussion of findings (5) Conclusion (this should be made up of the actual conclusion and recommendations or policy implications. The abstract, appendix and references should not carry numbers.

(5) Tables should be numbered consecutively in accordance with their appearance on the text. Tables should be integrated into the submitted documents in the appropriate place. Tables should be titled and numbered on top. Explanations should be below each table. Avoid such things as Table 1 above or below.

(6) Figures should be titled and numbered below. Relevant source and explanations should be provided below the Figures.

(7) References must follow the most current edition of the American Psychological Association (APA) typed single line spacing within a reference, and double line spacing between references. Five point indentation is advised.

(8) There is no submission fee for the preliminary review of the manuscript by the Journal Editors. Upon acceptance of a manuscript, the author(s) will be required to pay a publication charge of US$120.00 before the accepted paper will be published. Authors may opt for fast-track (accelerated) review and publication which attracts a special publication charge of US$250.00 if the manuscript is accepted for publication. Manuscripts that fall under fast-track option would be published, if accepted for publication, within the specified period.

(9) All manuscripts that meet the required standards should be submitted to:

For further clarifications refer to the Journal Editorial policy.


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