Guide for Editors

This guide outlines the roles, responsibilities, and editorial procedures for editors of the Review of Accounting Research (RAR). It is designed to ensure transparency, consistency, and the highest standards of academic integrity throughout the editorial and peer-review process in accounting and related disciplines.

1. Editorial Structure and Roles

1.1 Editor-in-Chief (EiC)

The Editor-in-Chief is responsible for:

  • Defining the journal’s academic vision and strategic direction in accounting research
  • Ensuring editorial quality, ethical compliance, and publication integrity
  • Making final decisions on all submitted manuscripts
  • Appointing Associate Editors, Editorial Board members, and Guest Editors
  • Representing the journal in academic, professional, and indexing platforms

1.2 Associate Editors

Associate Editors support the EiC by:

  • Managing manuscripts within their areas of expertise (e.g., financial accounting, auditing, taxation, ESG reporting)
  • Selecting qualified peer reviewers
  • Evaluating reviewer reports and making editorial recommendations
  • Ensuring timely, fair, and rigorous peer-review processes

1.3 Editorial Board Members

Editorial Board members are expected to:

  • Advise on journal scope, policy, and strategic development
  • Support manuscript review when required
  • Promote the journal within academic and professional networks
  • Contribute to special issues and thematic initiatives

2. Editorial Independence and Integrity

Editors must:

  • Maintain full independence and objectivity in editorial decisions
  • Base decisions solely on scholarly merit, originality, and relevance
  • Avoid all conflicts of interest
  • Ensure strict confidentiality throughout and after the review process

Editorial decisions must not be influenced by personal, institutional, or commercial interests.

3. Manuscript Handling Workflow

Step 1: Initial Screening

Editors assess submissions for:

  • Alignment with RAR scope (accounting, auditing, taxation, and related fields)
  • Originality, methodological rigor, and theoretical contribution
  • Ethical compliance and research integrity

Manuscripts not meeting minimum standards may be desk-rejected with justification.

Step 2: Reviewer Selection

Editors must:

  • Assign at least two independent and qualified reviewers
  • Ensure subject expertise alignment (e.g., financial reporting, audit quality, ESG accounting)
  • Avoid conflicts of interest between authors and reviewers
  • Ensure diversity and balance in reviewer selection

Step 3: Peer Review Management

Editors are responsible for:

  • Monitoring review timelines and ensuring timely completion
  • Ensuring reviewer feedback is constructive, objective, and professional
  • Addressing ethical concerns raised during review
  • Requesting additional reviews when necessary

Step 4: Editorial Decision

Based on reviewer reports, editors may recommend:

  • Accept
  • Minor revision
  • Major revision
  • Reject

The Editor-in-Chief makes the final decision in complex or contested cases.

4. Decision Communication

Editors must ensure that decision letters:

  • Clearly summarise reviewer feedback and editorial reasoning
  • Provide constructive and professional guidance to authors
  • Maintain neutral and respectful language
  • Support authors even in rejection decisions

5. Ethical Oversight

Editors are responsible for identifying and addressing:

  • Plagiarism and self-plagiarism
  • Data fabrication, falsification, or manipulation
  • Authorship disputes or misrepresentation
  • Undisclosed conflicts of interest

All cases must follow COPE guidelines and documented editorial procedures.

6. Handling Conflicts of Interest

Editors must recuse themselves if:

  • There is prior collaboration with the authors
  • Institutional, personal, or financial relationships exist
  • Any potential bias may affect editorial judgment

Such manuscripts must be reassigned to another editor.

7. Use of AI in Editorial Processes

Editors may use AI tools only for:

  • Language and grammar assistance
  • Administrative support (e.g., reviewer suggestions with verification)

Editors must ensure:

  • AI does not influence editorial decisions
  • Full confidentiality of manuscripts is maintained
  • No unpublished content is disclosed or misused

8. Special Issues Management

  • Guest Editors must be approved by the Editor-in-Chief
  • Clear aims, scope, and timelines must be established
  • All submissions undergo full double-blind peer review
  • Final decision authority remains with the Editor-in-Chief

9. Timeliness and Performance Standards

Editors are expected to:

  • Complete initial screening within 7–10 days
  • Ensure first review decisions within 4 weeks
  • Maintain timely communication with authors and reviewers
  • Inform the EiC promptly in case of delays

10. Post-Acceptance Responsibilities

Editors must:

  • Ensure manuscripts meet formatting and ethical standards
  • Coordinate with copyediting and production teams
  • Approve final proofs before publication
  • Verify metadata accuracy and DOI assignment

11. Retractions, Corrections, and Appeals

Editors must:

  • Recommend corrections, errata, or retractions when necessary
  • Handle appeals transparently and fairly
  • Maintain full documentation of editorial decisions and communications

12. Editorial Meetings and Review

The editorial team should:

  • Conduct annual reviews of journal performance
  • Evaluate reviewer quality and editorial efficiency
  • Update policies where necessary
  • Plan thematic issues and strategic developments

13. Confidentiality and Data Protection

Editors must:

  • Treat all manuscripts as strictly confidential
  • Avoid using unpublished material for personal gain
  • Comply with data protection and privacy requirements

14. Commitment to Diversity, Equity, and Inclusion

Editors are expected to:

  • Promote diversity in authorship, reviewers, and editorial board membership
  • Encourage participation from diverse regions and career stages
  • Ensure fair and unbiased editorial treatment of all submissions

15. Compliance and Accountability

Editors must:

  • Uphold the mission and integrity of RAR
  • Follow all editorial policies consistently
  • Support journal visibility, indexing, and quality improvement

Non-compliance may result in reassignment or removal from editorial responsibilities.