Oler and Pasewark (2015)
Issues in Accounting Education
1. Research Question:
a. What is the purpose/role of a peer review in the accounting academic process?
b. What are the characteristics of a high quality review?
c. How are personal ethics and moral hazard involved in a review?
a. To inform and provide training to new PhD students/faculty on the review process.
b. To improve the quality of reviews in the future.
i. Thereby improving the overall quality of accounting research.
3. Research design: Commentary/Opinion.
a. Why reviews exist:
i. Adds credibility to research. Reduces erroneous research that convolutes or confuses the line of research. A good review should also increase acceptance of a good quality manuscript.
1. Type 1 error: Reject a good quality paper.
2. Type 2 error: Accept a poor quality paper.
b. Why you should review: