Submit-to-Accept Times in Accounting: Determinants and Comparisons to Other Business Disciplines
利用手工收集的1993-2021年数据，分析顶级会计期刊与其他商科期刊的投稿到接收时间差异，发现会计期刊前期较快后期变慢，且来自高排名机构的作者文章处理更快。
ABSTRACT We use hand-collected data to analyze submission-to-acceptance (STA) times in the top-tier accounting journals relative to other top-tier business journals from 1993 through 2021. We find that, vis-à-vis other business disciplines, STA times at top-tier accounting journals were shorter in the first half of our sample period and significantly longer thereafter. We also observe shorter STA times for articles with authors from more highly ranked institutions; this effect exists only in top-tier accounting journals and has increased over time. In additional analyses, we find that our primary inferences are unchanged when considering maturity of initial journal submissions, journal-level democratization, and review process improvements related to paper quality. Our results should be of interest to researchers, journal editors, reviewers, provosts, deans, and tenure and promotion committees. Data Availability: The data used in this study are available from the sources indicated herein.