An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Timothy J. Fogarty
Case Western Reserve University

Chic - Hsien Lao
Case Western Reserve University

Abstract: All academic disciplines must establish procedures to protect the quality of its knowledge. This usually entails a process of peer review whose function is to make judgments about the value of scholarship. The impact of these judgments is to alleviate some scholarship to the highest plateaus of prominence to prevent other work from publication and to place the remainder in a system of stratification. The people who perform this function have considerable power to shape the literature, and therefore form a worthwhile object of study. This paper considers the editorial review board of The Accounting Review at three points in time over a twenty-year period. The results suggest that some important changes in the direction of the discipline.

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