On Publishing and Reviews by CAReditorsteve: Blog Quotes and Notes Steven E. Salterio Ph.D. FCA #1 MBA outside USA Business Week Editor (in-chief) Contemporary Accounting Research Director CA-Queen’s Centre for Governance Professor of Business PricewaterhouseCoopers/Tom O’Neill Faculty Fellow in Accounting #2 in 2010 and 2002

Queen’s U is where????? Kingston, ON

An eclectic career – only in Canada, eh? BSC Mgmt. Acctg. Experiments TAR 2001, AOS 2002, TAR 2004 Auditor Experiments AOS 1996, AOS 1997, AOS 2010, AOS 2010, BRIA 2011 Auditing Field Studies - Positivistic CAR 1995, CAR 1997 Accounting Consultations Auditing Field Studies – Interpetivistic AOS 2008 (ACM neg.), AOS 2009 (FT100 MBA list audit) Auditing Theory Based ACM Negotiation Questionnaires JAR 2001, AJPT 2005, CAR 2007 Corporate Governance Board and Audit Comm. Archival CAR 2001 Audit Committee members Experiment AJPT 2002 Earnings Quality/Internal Control Archival CAR 2011

Disclaimer The views expressed in this presentation are my own and do not represent official positions of Contemporary Accounting Research. Official positions of Contemporary Accounting Research are arrived at only the results of a double blind review process and expert Editor handling of manuscripts.

AAA President Rayburn We need to encourage new ideas and innovative research. The best way to do that is to publish some of it..... We must also increase both the number and diversity of articles we publish, as well as publishing more highly innovative research..... Our top tier journals as a group project too narrow a view of the breadth and diversity of (what should count as) accounting research Quotes from Presidential Speech AEN Fall 2005

AAA President Haka Accounting faculty down by 19% Other business school faculty up by 20% PhD production a year Retirements in US a year (although GRSWWII has delayed this somewhat) The Accounting Academy at a Tipping Point: Renewal or Decline? If we can all work together we can reverse the documented decline in the accounting academy... Quotes from Presidential Speech AEN Fall 2008

Need to link 2005 to 2009 Research lack of diversity in our major journals NOT drawing enough on the breathe and rigour of social sciences as a whole to study accounting Tipping point: Renew or decline Large scale economics based research has a limited audience of potential doctoral students. No wonder so many financial economics based graduates never publish but concentrate on teaching.

What’s the commonality? Could it be that the perceived narrowness of our disciplines (especially in NA) could be reducing the chances of our replicating ourselves and going the way of the......

Indeed, have we BOXed ourselves in???? What is the BOX?

Finance/Economics Psychology  Cognitive/jdm  Social/group Sociology  Mainstream  Critical History  Traditional  Genealogy Financial Managerial Audit Tax Information systems Modeling Markets based Archival Case study/observation/field study Experiment Survey Text study Is it Paradigm? Is it Topic? Is it Method?

Archival Field Experiment Experiment Experimental methods Behavioral Economics Economic sociology

Archival Analytical model Archival Experiential Behavioral Finance

Audit experiment IS and Analysts - Field Archival: Valuation and markets Analytical model and AIS Mgmt. Acctg. Field Study Archival

Table of Contents 1. Introduction – Observations about the Review Process 2. The review process 3. Acceptance rate stories 4. Review contents 5. Negative outcomes - two types 6. Conclusion and the “Golden Review”

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