JAR readers are accounting economists who want the research design up front. A strong JAR introduction, within its first page or two, states: the question, the setting and source of identifying variation, the main finding with its sign and economic magnitude, and the contribution. Do not make the reader wait until page eight to learn what you did. The voice is precise and economically literate — name the friction, the agents, and the identification, and prefer concrete statements ("a 2014 rule change that staggered adoption across states") over abstractions ("we leverage exogenous variation").
JAR uses a custom author-date house style (consistent with Chicago author-date conventions used across Chicago Booth journals) — not APA numeric. Configure your reference manager accordingly and then reconcile against recent JAR articles; the journal directs authors to match published style rather than a named manual. Keep variable names, hypothesis labels, and table references consistent throughout. Disclose any AI-tool use per policy; AI cannot be an author.
Before copyediting, rewrite the first two pages as a JAR triage memo:
| Sentence slot | Required content |
|---|---|
| Question | The accounting question and why it matters for reporting, contracting, disclosure, audit, tax, or capital-market behavior. |
| Setting | The institutional source of variation, including who changes behavior and why the setting is credible. |
| Design | The identification strategy in concrete terms, with the comparison group or identifying assumption named. |
| Finding | Sign, magnitude, and economic interpretation, not only statistical significance. |
| Contribution | What accounting researchers learn that finance/economics/management readers would not already know. |
If any slot needs more than one evasive sentence, the issue is substantive rather than stylistic; route
back to jar-contribution-framing or jar-methods.
【Intro front-loading】question/setting/finding/contribution on p.1-2? fix: ...
【Design clarity】concrete identifying variation named? ...
【Predictions voice】economic (signed) vs construct-chain ...
【Results prose】magnitude interpreted, not cell-by-cell? ...
【House style】author-date matches recent JAR? AI disclosed? ...
【Consistency】labels/tables/variables aligned? ...
【Next step】jar-submission
../../resources/official-source-map.md — official JAR/Chicago Booth/Wiley URLs (accessed 2026-06-01)../../resources/external_tools.md — reference managers and JAR author-date styling notes