Preparation Section

Scope

Authors intending to submit a manuscript should check whether the manuscript is consistent with the journal’s editorial strategy and scope. The research includes analytical, empirical, experimental, and field study methods to address contemporary issues as well as external and internal questions in accounting, auditing, finance, taxation, economics, banking, Islamic banking, investments, capital markets, law, and other related disciplines.

Language

Please write your manuscript in good English. Either American or British usage is accepted, but a mixture of both is not acceptable.

Submission and Correspondence ID

Manuscripts should be electronically submitted at all correspondence, including notification of the Editor's decision and requests for revision, is sent by e-mail.

File Type

The manuscript should be submitted as a single Microsoft Word file including all contents. The author owns full rights of the text provided and the changes will not be made by the editors and publishers. In case of the reprinting of previously published or copyright-protected material, the author is solely responsible for obtaining permission in this regard.

Article Length/Word limit

The length of an article, including the title, author information, abstract, text, tables, figures, notes, references, and appendices, should be approximately 5000-7000 words.

Submission Checklist

You can use this list to carry out a final check of your submission before you send it to the journal for review. Ensure that the following items are present:

One author has been designated as the corresponding author with contact details:

• Institutional E-mail address
• Full postal address

All necessary files listed below have been included:

Manuscript

• Include keywords
• All figures (include relevant captions)
• All tables (including titles, description, footnotes)
• Ensure all figure and table citations in the text match the files provided
• Supplemental files (where applicable)

Please ensure the figures and tables included in the single file are placed either next to the relevant text in the article or on separate pages(s) at the end (not a mixture of both).

Further considerations

• The manuscript has been 'spell checked' and 'grammar checked'
• All references mentioned in the Reference List are cited in the text, and vice versa
• Permission has been obtained for use of copyrighted material from other sources (including the Internet)
• A competing interests statement is provided, even if the authors have no competing interests to declare
• The full form of abbreviations for abstracting and abstracting purposes should be presented in the article. 
• Please read the Policies and Guidelines and follow APA 7th Template before submitting your article. 

Submission Declaration

It is AAR's editorial policy to welcome submissions for consideration that are original and not under consideration for any other publication at the same time. All authors should be aware of the importance of presenting content that is based on their own research and expressed in their own words. Plagiarism is considered to be bad practice and unethical. As per the part of the HEC Plagiarism Policy, originality guidelines are designed to assist authors in understanding acceptable and unacceptable practices.

AAR follows an HEC anti-plagiarism policy that allows similarity of less than 18%. And text similarity from each source should be less than 3%. In case your paper is extracted from your own previously done research work, then also place the following statement in the author’s note:

“I hereby declare that the given paper is extracted from my MPhil/Ph.D. thesis and/or is an extension of my previous research work. “

Formatting Section

General guidelines for preparing the manuscript for submission are summarized in the Publication Manual of the American Psychological Association (7th ed.; APA). Authors may also find the documents helpful for preparing manuscripts for submission in the AAR, on our official website

Title Page

The first page of the manuscript should contain the title of the paper, the name(s) of the author(s), and a footnote giving the current affiliation of the author(s) and any acknowledgments or author’s note.

Abstract, Keywords, and Classification Codes

All manuscripts must include an abstract containing a maximum of 250 words typed on a separate page. After the abstract, please supply up to five keywords or brief phrases (APA). The abstract should explain the purpose of the research, the primary results, major conclusions, and any policy prescriptions. It should not exaggerate or contain material, not in the main text. The abstract should be followed by JEL classification and keywords.

Introduction

A strong introduction engages the reader in the problem of interest and provides a context for the study at hand. In introducing the research concern, the author should provide a clear rationale for why the problem deserves new research, placing the study in the context of current knowledge and prior theoretical and empirical work on the topic. The summary of results should have been dealt with in the abstract.

Literature Review

The author needs to extend the background to the article’s introduction and identify the most relevant previous literature on the topic for positioning the paper and demonstrating its significance. A separate section for setting out the theoretical or conceptual framework is recommended. In short, this section of the literature review should explain the motivation for the paper and the importance of this research relevant to the contributions.

Methodology/ Analysis

The author is required to provide the relevant and reliable supporting empirical or other material to the conclusion and that the methodology is appropriate and systematic.

Results and Discussion

Results should be clear and concise. The significance of the results of the research work, with no, repeatedly mentioning of results in the text is often appropriate.

Tables, Figures, Formulas, and Equations

Tables should be numbered and headed with appropriate concise titles. The tables are preferred to be presented after the main body of the text and not inserted in the manuscript. Tables for the main text and each of its appendices should be numbered serially and separately. The title of each table as well as the captions of its columns and rows should be clearly expressive of the contents. The source of the tables should be given in a footnote immediately below the line at the bottom of the table; but, unlike other footnotes, which must be numbered consecutively, it should not be numbered.

Mathematical Formulae/ Equations: Please include mathematical equations and expressions as editable text and not as images. Write equations and formulas using the equation editor.

Figure captions: Ensure that each illustration has a caption. A caption should comprise a brief title (not on the figure itself) and a description of the illustration. Keep text in the illustrations themselves to a minimum but explain all symbols and abbreviations used. The resolution of the image should be 300dpi.

Tables: Please submit tables as editable text and not as images. Tables can be placed either next to the relevant text in the article, or on separate page(s) at the end (not a mixture of both).

Conclusions

The original contribution of the manuscript and the discussion of implications of findings should be clearly mentioned in this section. Provide a critical assessment of the limitations of the study, and outline possible directions for future research.

References

End References: AAR requires all references in APA format. All references used in the text should be listed in the alphabetical order of the authors’ surnames at the end of the text. References should be complete and correct. References in the text should include the name(s) of the author(s) with the year of publication in parentheses. A list of all these references needs to present at the very end of the paper under the heading of “References”. Use of DOI is highly encouraged. Write DOI of all the references, if available.

Citation in text: Please ensure that every reference cited in the text is also present in the reference list (and vice versa). Any references cited in the abstract must be given in full. Reference management software such as Mendeley, EndNote etc. is preferable for reference citation.

Revised Submissions

Make sure that you have first 'accepted' all changes previously listed in earlier versions under 'track changes, and that all embedded comments or highlighting of the text have likewise been removed. To avoid unnecessary errors you are strongly advised to use the "spell-check" and "grammar-check" functions of your word processor.

Copyright

The manuscripts submitted in the AAR must be original and unpublished. They must not be under consideration for publication elsewhere. The authors are solely responsible to acquire permission to reproduce the copyrighted material from other sources, if necessary.

ORCID iD

ORCID provides a persistent digital identifier that distinguishes you from every other researcher and, through integration in key research workflows such as manuscript and grant submission, supports automated linkages between you and your professional activities ensuring that your work is recognized.

AAR requires all the contributing authors and co-authors to provide their ORCID iDs, as they are important for indexing and profiling, but also for enhancing their integral search visibility all over the internet. ORCID iDs are for a lifetime and can be obtained free of charge through a simple registration process at https://orcid.org/.