How to Review a Paper
40 Pages Posted: 28 Dec 2012 Last revised: 1 Feb 2014
Date Written: January 28, 2014
Abstract
This 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.
Keywords: review process, accounting research
JEL Classification: M41, M49
Suggested Citation: Suggested Citation
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