Peer Review Policy

Introduction

"Finance & Audit Research Archive Letters" (FARAL) is a peer-reviewed journal dedicated to the rapid dissemination of high-quality, concise research contributions in the areas of finance and auditing. This document outlines the journal's peer review policy, which is designed to ensure fairness, transparency, and rigor in the evaluation of submitted manuscripts.

Types of Submissions

FARAL welcomes submissions of the following types:

• Letters: Original research contributions that present novel findings or insights with significant implications for finance and auditing practice or theory. Letters should be no longer than 5,000 words, including all references and tables.
• Technical Notes: Shorter manuscripts (maximum 2,500 words) that present new methodological contributions or empirical applications with relevance to finance and auditing research.

Selection and Assignment of Reviewers

• All submissions are initially screened by the editorial team for compliance with the journal's submission guidelines and for minimum academic quality.
• Manuscripts deemed suitable for peer review are assigned to two expert reviewers in the relevant field(s).
• Reviewers are selected based on their expertise, publication record, and potential conflict of interest.
• FARAL strives for reviewer diversity in terms of geography, gender, and academic affiliation.

Review Process

• Reviewers are provided with clear instructions and evaluation criteria, including originality, significance, methodological soundness, and clarity of presentation.
• Reviews are conducted double-blind, meaning that reviewers are not aware of the author(s)' identity, and authors are not aware of the reviewers' identities.
• Reviewers are expected to provide constructive feedback to the authors, regardless of their recommendation (accept, reject, revise and resubmit).
• The editor considers the reviewers' comments and makes the final decision on the manuscript.

Decision Timeline

• FARAL aims to provide authors with a decision on their manuscript within 8 weeks of submission.
• In case of conflicting reviews or need for further clarification, the editor may seek additional peer review or consult with the editorial board.
• Authors are notified of the decision and provided with a summary of the reviewers' comments, regardless of the outcome.