JeJAk welcomes both theoretical and empirical contributions. Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated. The Editors view accounting and finance as closely related to economics; consequently, papers submitted will often have theoretical motivations grounded in economics. JeJAk, however, also seeks papers that complement economics-based theorising with theoretical developments originating in other social science disciplines or traditions.

While many papers in JeJAk use econometric or related empirical methods, the Editors also welcome contributions that use other empirical research methods.

Although the scope of JeJAk is broad, it is not a suitable outlet for highly abstract mathematical papers, or empirical papers with inadequate theoretical motivation. Also, papers that study asset pricing, or the operations of financial markets, should have direct implications for one or more preparers, regulators, users of financial statements, and corporate financial decision makers, or at least should have implications for the development of future research relevant to such users.