PERCEIVED CONFLICTS IN PEER REVIEWED ACCOUNTING RESEARCH

Abstract

The Accounting Review (TAR) is regarded as an eminent accounting journal on the advancement of accounting concepts and dissemination of accounting knowledge (Williams, 1985). However, manuscripts published in TAR are beset with author acknowledgements of editorial review board members and editors/senior editors from the same university as manuscript author(s). This paper reports the acknowledgements that lead to noticeable organizational affiliation matches among authors and journal editorial staff at TAR. The results of this study have provided significant evidence of perceived affiliation conflict and perceived editorial conflict in manuscripts published in TAR over the sample period.