Abstract
ABSTRACTThis paper introduces the review process to new researchers, describes the institutional background for reviews, and provides advice to reviewers. The objectives of a quality review are (1) to assist the editor in his/her gatekeeping role, and (2) to assist the authors in improving their work. We argue that the review process plays a critical role in the dissemination of research that ultimately provides credibility to the body of academic knowledge. This process relies on expert, anonymous reviews by established researchers (typically those who have already published in top journals on similar topics). Because reviewers are relatively scarce, and anonymous, the review process also relies on the personal ethics of reviewers. Invitations to review should only be accepted if the researcher has the skill, time, objectivity, and inclination to do a quality review. A quality review should consider the contribution, execution, and conclusions of the paper.
Publisher
American Accounting Association
Cited by
12 articles.
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