Date01 January 2018
Published date01 January 2018
© 2018 Wiley Periodicals, Inc.
Published online in Wiley Online Library (
DOI 10.1002/jcaf.22321
James B. Edwards
Journals come in many
styles: scholarly, clinical,
news, popular, and so
on. At the current time, the
Journal of Corporate Account-
ing and Finance (JCAF) is a
balanced journal containing
scholarly works, clinical or
applied studies, informative
developments, commentar-
ies, and columns that follow
developments in specialized
areas such as taxation, U.S.
Securities and Exchange Com-
mission (SEC) activities, and
developments in the area of
financial accounting regulation
such as the Financial Account-
ing Standards Board (FASB),
International Financial Report-
ing Standards (IFRS), and
others. JCAF is international in
terms of authors and readers.
Authors are from many parts
of the world and the Journal is
available in institutional librar-
ies and electronic subscriptions
throughout the world.
A scholarly article is writ-
ten by experts in a particular
field of study. These articles
are intended to be read by
other experts or students
of the field and are usually
much more sophisticated and
advanced than the articles
found in other types of jour-
nals and magazines. Many fac-
ulty members assign research
papers or projects that require
students to use scholarly
articles. Journals such as the
Accounting Review and the
Journal of Accounting Research
are considered scholarly jour-
nals in accounting. This guide
offers tips to help distinguish
scholarly articles.
Characteristics of scholarly
articles include:
Scholarly articles reflect the
systematic and thorough
study of a single topic,
often involving original
research, experimentation,
and surveys.
A scholarly article will
typically be built around
an established or proposed
theorem requiring some
hypothesis testing.
Articles are written by a
scholar in the field; the
author is always identified.
Authors of scholarly
articles always list the
sources of their informa-
tion (e.g., endnotes, foot-
notes, bibliographies).
In addition to their sources,
authors of scholarly
articles will often include
portions of the published
research of other scholarly
authors as background
and/or collaborating
Where quantitative repre-
sentations or inferences are
presented, authors will pro-
vide acceptable mathemati-
cal analytics to validate
these findings.
Scholarly articles usu-
ally contain an advanced
vocabulary; since the
authors use the technical
language or jargon of their
field of study, they assume
the reader already possesses
a basic understanding of
the field of study.
Scholarly articles may also
be called “academic articles”
or “peer-reviewed articles.”
Sometimes they are
“double-blind refereed
by peers” meaning that
the reviewers and authors
are anonymous to each
other. The referees are usu-
ally qualified experts of
the subject matter being
reviewed, which means
that they are at least peers
of the authors.
These articles usually go
through a long and studi-
ous process of review. They
typically are revised one or

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