ABSTRACT

This chapter offers advice on preparing an independent written peer review for Behavioural Accounting Research. The primary focus of the chapter is on human subjects’ laboratory experimental studies where the researcher manipulates one independent variable at a time to examine its effect on the particular dependent variable of interest, in order to establish causal inference. The essay also includes a discussion of common concerns and threats to construct validity for qualitative survey and interview-based research studies. The discussion provides practical steps for evaluating the research contribution, theoretical development and experimental design of a study. In addition, I provide general thoughts on appropriate etiquette and advice for preparing scholarly reviews for accounting journals.