Submit-to-Accept Delays in Accounting: Determinants, Comparisons to Other Business Disciplines, and Tenure Consequences

Abstract

We use hand-collected data to analyze submission-to-acceptance (STA) times in the top-tier accounting journals relative to other top-tier business journals from 1993 through 2021. We find that, vis-à-vis other business disciplines, STA times at top-tier accounting journals were shorter in the first half of our sample period, and significantly longer thereafter. We also observe shorter STA times for articles with authors from more highly-ranked institutions; this effect exists only in top-tier accounting journals and has increased over time. Finally, we examine the impact of longer STA times on the tenure likelihood of accounting academics at their first institutional placement. We find relatively longer STA times for articles published towards the end of the probationary period significantly decreases an academic’s likelihood of being tenured at their first institution. Our results should be of interest to journal editors, reviewers, provosts, deans, tenure and promotion committees, and tenure-track academics.

Keywords: Peer review, journal, publication process, submit-to-accept times