How to Review a Paper

• In Event: Session C: Accounting Behavior and Organizations

Abstract

This paper introduces the review process to new researchers, describes the institutional background for reviews, and provides advice to reviewers. The review process is a critical element of 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), but the scarcity of expertise combined with anonymity results in agency problems. Invitations to review should only be accepted if the researcher has the skill, time, objectivity, and inclination to do a quality review. The objectives of a quality review are (1) to assist the editor in his gatekeeping role and (2) to assist the authors in improving their work. A quality review should consider the contribution, execution, and conclusions of the paper. We conclude by discussing pitfalls that reviewers should avoid.

Authors

• Derek K Oler, Texas Tech University

• William R Pasewark, Texas Tech University