The Quarterly Journal of Finance and Accounting (formerly known as the Quarterly Journal of Business and Economics) has been in print for over 46 years. 2007 will mark the end of George McCabe’s 25 year tenure as editor. After that time, the journal will become a collaborative effort between the University of Nebraska–Lincoln, Florida International University, and Creighton University. Gordie Karels from UNL, Arun Prakash from FIU, and John Wingender from Creighton will serve as co-editors starting with the Winter 2008 issue.

In an effort to sharpen the research focus of new submissions, the QJBE will be renamed the Quarterly Journal of Finance and Accounting starting with the Winter 2008 issue. The editorial policy of the Quarterly Journal of Finance and Accounting will continue to mirror that of the QJBE. Priority will continue to be placed on:

• Studies that test important theoretical works and shed additional light on the issues.
• Surveys that review and critically evaluate the literature.
• Studies that reexamine important empirical works and extend the time period and/or generality of the original results.

As the name change implies, our desire is to focus these priorities on the growing finance and accounting literature. The new editors are open to submissions in any area of the accounting and finance subfields. Their goal is to attract high quality papers and continually improve the quality of the publication. We hope that you will continue to support us with your submissions, your refereeing, and your encouragement of your library to subscribe to the QJFA.

It will continue to be the policy of the journal and the universities involved not to discriminate on the basis of sex, age, handicap, race, religion, marital status, veteran’s status, national or ethnic origin, or sexual orientation.