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2. Find a matching example in your style guide.

The aim is to find the closest example possible in your chosen Harvard style guide. For the following example, we're using the .

In the Monash style guide, under the section , you can find examples for an online journal article that is written by two authors.

Two authors

3. Write out the reference following the style guide examples.

Your aim at this point is to make the information you have match the order and formatting of the example in the style guide. This includes details such as punctuation. If you're ever unsure, remember that your markers care most of all about consistency and having enough information to be able to locate the source themselves. Check over your references to make sure they're following the same principles and formatting.

Author names

First, you need to identify both authors' surnames (also known as their last name, or family name). In this case they are Khurana and Michas. Then, you need to work out the authors' initials for their first names, and write the initials after each author's surname:

Khurana, IK & Michas, PN

Article and journal title

Then comes the year of publication, the article title and the journal name (in italics).

Khurana, IK & Michas, PN 2011, 'Mandatory IFRS adoption and the U.S. home bias', Accounting Horizons

Publication details

After that, you need the volume number and, if available, the issue number. You will also need the page range. Sometimes you may need to look elsewhere in the article or on the journal's website to find out these details.

Finally, if you found the article online, you have a couple of options. Look to see if the article has a DOI-a Digital Object Identifier. This is like a stable URL. If so, then you should put the DOI after the page range. The Monash guide to show this.

If there is no DOI, follow the Monash guide's example given earlier, which provides the date viewed and the URL.

A finished reference

Following the above steps, this is what your reference list entry will look like:

Khurana, IK & Michas, PN 2011, 'Mandatory IFRS adoption and the U.S. home bias', Accounting Horizons, vol. 25, no. 4, pp. 729-753, doi: 10.2308/acch-50075

In-text citations

When you use Harvard, you need to use parenthetical citations in the body of your work to show where the information comes from. Include page numbers in your citations whenever you use quotes, specific data or a close paraphrase. These might look like:

Quoting

Khurana and Michas argue that 'a common set of global accounting standards matters for portfolio holdings of U.S. investors' (2011, p. 750).

Paraphrasing

Khurana and Michas (2011, p. 729) report ....

According to one study, 22 countries enforced IFRS standards before 2003 (Khurana & Michas 2011, p. 730).

Summarising

If you are summarising the main idea of the whole article, you don't need a page number. A summary could look like:

Khurana and Michas (2011) analyse the US home bias and its connection to mandatory IFRS adoption.

Check your guide

Always remember to have your chosen style guide open while you are referencing, even if you use referencing software. It's useful to look out for inconsistencies and to make sure that you have all the right information in the correct order and format. Check out the Harvard style guides listed above.