British Accounting Review

作者须在投稿时声明在稿件准备过程中使用生成式AI工具的情况；本刊允许作者使用AI工具辅助写作，但AI工具绝不能替代人类的批判性思维、专业知识和评估，且只能在人类监督和控制下使用。 模型中文摘要

Authors must declare the use of generative AI tools in the manuscript preparation process upon submission of the paper.Generative AI and AI-assisted technologies (“AI tools”) have been rapidly adopted in research and scholarly publishing, offering significant benefits while requiring clear standards for responsible and transparent use.Authors preparing a manuscript for this journal may use AI tool…

作者应在投稿前仔细考虑作者名单及排序，并在首次投稿时提供最终作者名单；任何作者姓名的增删或顺序调整只能在稿件被接受之前且经期刊编辑批准后进行，编辑须收到通讯作者提供的变更理由及全体作者同意变更的书面确认。 模型中文摘要

Authors are expected to consider carefully the list and order of authors before submitting their manuscript and provide the definitive list of authors at the time of the original submission. Any addition, deletion or rearrangement of author names in the authorship list should be made only before the manuscript has been accepted and only if approved by the journal Editor. To request such a change, …

所有作者必须披露可能不当影响（偏倚）其工作的与他人或组织的财务和个人关系；利益须在两处披露：标题页文件（双盲匿名时）或稿件文件（单盲匿名时）中的利益声明摘要（无利益可声明时写“Declarations of interest: none”），以及作为期刊官方记录一部分的单独利益声明表中的详细披露，两处信息须一致。 模型中文摘要

All authors must disclose any financial and personal relationships with other people or organizations that could inappropriately influence (bias) their work. Examples of potential competing interests include employment, consultancies, stock ownership, honoraria, paid expert testimony, patent applications/registrations, and grants or other funding. Authors must disclose any interests in two places:…

本刊鼓励作者在正文中引用所依据或相关的数据集，并在参考文献列表中列入数据引用。 模型中文摘要

This journal encourages you to cite underlying or relevant datasets in your manuscript by citing them in your text and including a data reference in your Reference List.

文章被接受后，作者将被要求填写“期刊出版协议”；订阅用户可在机构内部为内部流通复制目录或编制含摘要的文章列表，但机构外转售、分发及所有其他衍生作品须获得出版商许可。 模型中文摘要

Upon acceptance of an article, authors will be asked to complete a 'Journal Publishing Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Journal Publishing Agreement' form or a link to the online version of this agreement.Subscribers may reproduce tables of contents or prepare lists of articles includ…

有关本刊开放获取出版的更多信息，请访问开放获取页面。 模型中文摘要

Please visit our Open Access page for more information about open access publishing in this journal.

本刊实行双盲匿名审稿；所有投稿先由编辑评估是否适合本刊，被认为合适的稿件通常送至少两名独立专家审稿人评估科学质量；编辑对稿件接受或拒绝负最终决定责任，其决定为最终决定；编辑不参与涉及本人、家人、同事或与其有利益关系的产品或服务的稿件决策。 模型中文摘要

This journal operates a double anonymized review process. All contributions will be initially assessed by the editor for suitability for the journal. Papers deemed suitable are then typically sent to a minimum of two independent expert reviewers to assess the scientific quality of the paper. The Editor is responsible for the final decision regarding acceptance or rejection of articles. The Editor'…

为核实合规性，您的文章可能会通过Crossref Similarity Check及其他原创性或重复检测软件进行检查。 模型中文摘要

To verify compliance, your article may be checked by Crossref Similarity Check and other originality or duplicate checking software.

为支持开放科学，本刊为作者提供免费预印本发布服务；在向Editorial Manager投稿时，作者可选择在稿件进入同行评审后将其作为预印本公开发布在SSN预印本服务器上，该选择不影响编辑流程或结果；通讯作者在同意发布前应征得所有合著者的同意。 模型中文摘要

In support of Open Science, this journal offers its authors a free preprint posting service. Preprints provide early registration and dissemination of your research, which facilitates early citations and collaboration.<P>During submission to Editorial Manager, you can choose to release your manuscript publicly as a preprint on the preprint server SSRN once it enters peer-review with the journal. Y…