Panel Discussion: Editor Perspective

The Saturday morning editor's panel featured Steven Salterio, from Contemporary Accounting Research, Bryan Church from Behavioral Research in Accounting and Kathryn Kadous from Auditing: A Journal of Practice and Theory. Each addressed different aspects of publishing in their journals. Steven presented an interesting analysis of behavioral publishing in the top journals over the last two decades, suggesting that the amount of behavioral research, though varying somewhat over time by journal, has remained fairly steady. Bryan provided an overview of acceptance rates for BRIA over the past year, and encouraged submissions in a wide variety of areas. He is very open to research from different perspectives. Kathryn emphasized that Auditing also encourages a broad range of behavioral research, suggesting that Sarbanes-Oxley and consequent changes in the audit process provides avenues for increases in experimental research, despite the decrease in availability of subjects from the major CPA firms.