For papers that replicate previous works and articles, the Quarterly Journal of Finance and Accounting (QJFA) provides a unique forum for replicative works and articles that synthesize the literature in business, economics, and social sciences, especially topics that bridge several disciplines. The QJFA editorial board strives to publish high caliber papers in finance, economics, accounting, marketing, management, and related fields. Seminal works by Edward J. Kane (QJBE, 1984) and Robert A. Mittelstaedt and Thomas S. Zorn (QJBE, 1984) establish the role and importance of replication within the experimental tradition of the academy.

The Quarterly Journal of Finance and Accounting as an editorial policy, will place priority on the following kinds of articles:

• Studies that reexamine important empirical works, using either a different set of data or an alternative empirical or theoretical framework. Such replications should emphasize extension of the original results or determination of their generality and should not merely repeat the work.
• Studies that test important theoretical works and shed additional light on the issue.
• Surveys that review and evaluate critically the literature. These articles should examine a theoretical, methodological, empirical, or policy issue from the perspective of a particular field or from the viewpoint of several fields.

There are several mechanical questions of interest to QJFA authors. Extreme dependence (such as an author replicating his own work or a student replicating the work of a professor) destroys the econometric audit function to which Kane alludes. The policy of this journal will be to reject such replications. Less extreme dependence (such as replication using data or computer programs supplied by the original author) will be judged by the referees and the editors on a case-by-case basis. Clearly, it is the independence of the two works that makes replication valuable.

The importance of the paper being replicated, the number of previous published replications, and the quality of the replication will affect the acceptance/rejection and space allocation decisions. In general (using the Mittelstaedt/Zorn typology), Type I replications can be presented more succinctly than Types II and III. These, in turn, should require less space that Type IV replications.

The Quarterly Journal of Finance and Accounting is published by the College of Business Administration of the University of Nebraska-Lincoln as a service to scholars of business and economics.

The views and opinions expressed are those of the individual authors and do not represent those of UNL, the College of Business Administration, or individual staff members.

Each paper is reviewed by a member of the editorial board and usually two referees selected from leading scholars in the U.S. and Canada.