How to Review a Paper

40 Pages Posted: 28 Dec 2012 Last revised: 1 Feb 2014

See all articles by Derek Oler

Derek Oler

Texas Tech University - Rawls College of Business

William Pasewark

Texas Tech University - Rawls College of Business, Area of Accounting

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

Oler, Derek and Pasewark, William, How to Review a Paper (January 28, 2014). Available at SSRN: https://ssrn.com/abstract=2194232 or http://dx.doi.org/10.2139/ssrn.2194232

Derek Oler (Contact Author)

Texas Tech University - Rawls College of Business ( email )

P.O. Box 42101
Lubbock, TX 79409
United States
806-834-2354 (Phone)
806-742-3182 (Fax)

William Pasewark

Texas Tech University - Rawls College of Business, Area of Accounting ( email )

P.O. Box 42101
Lubbock, TX 79409
United States
806-834-2038 (Phone)
806-742-3182 (Fax)

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