An Examination of the Peer Review Process in Accounting

Journal of Accounting Education, Vol. 26, pp. 55–72, 2008

Posted: 5 Jan 2006 Last revised: 13 Jan 2012

See all articles by Charles D. Bailey

Charles D. Bailey

James Madison University

Dana R. Hermanson

Kennesaw State University - Department of Accounting

Timothy Louwers

James Madison University

Date Written: April 1, 2007

Abstract

An anonymous survey of university accounting faculty was conducted to assess current perceptions of the peer review process in accounting journals. The responses revealed that (a) most respondents are fairly positive about the peer review process, especially the process being fair/unbiased and improving the quality of research; (b) the most serious perceived threats to review process integrity involve reviewer misconduct (e.g., delaying reviews for self-interest or rejecting papers for revenge); (c) editors allowing excessive delays in the process and institutional favoritism by editors are seen as the most prevalent issues; (d) editors/associate editors of high-level or top-tier journals are most positive about the review process, while assistant professors, those at doctoral-granting institutions, and those submitting to top-tier journals are least positive; and (e) respondents’ suggestions for improving the review process emphasize improving timeliness, reducing favoritism, and reconsidering the notion of blind reviews (some consider blind reviews to be impossible, but others want to ensure that reviews are blind). Based on the results and other sources, we offer a proposed starting point for a peer review code of conduct for accounting journals.

Keywords: Accounting journals, Editors, Peer review, Reviewers

JEL Classification: M40

Suggested Citation

Bailey, Charles D. and Hermanson, Dana R. and Louwers, Timothy J., An Examination of the Peer Review Process in Accounting (April 1, 2007). Journal of Accounting Education, Vol. 26, pp. 55–72, 2008. Available at SSRN: https://ssrn.com/abstract=873634 or http://dx.doi.org/10.2139/ssrn.873634

Charles D. Bailey (Contact Author)

James Madison University ( email )

Harrisonburg, VA 22807
United States
901 484-0867 (Phone)

Dana R. Hermanson

Kennesaw State University - Department of Accounting ( email )

1000 Chastain Road
Kennesaw, GA 30144
United States
770-423-6077 (Phone)
770-499-3420 (Fax)

Timothy J. Louwers

James Madison University ( email )

School of Accounting
MSC 0205
Harrisonburg, VA 22807
United States

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