Submit-to-Accept Times in Accounting: Determinants and Comparisons to Other Business Disciplines

We thank Chris Agoglia, Christopher S. Chapman (editor), Matt Ege, Rani Hoitash, Udi Hoitash, Steve Kachelmeier, Zach Kowaleski, Gopal Krishnan, David Simchi-Levi, Tim Rupert, David Wood, Ari Yezegel, two anonymous reviewers, participants at the 2023 Hawaii Accounting Research Conference and the 2023 American Accounting Association (AAA) Annual Meeting, and workshop participants at Northeastern University and Bentley University for helpful discussion, comments, and suggestions. The authors of this publication have no conflicts of interest related to this research.

Patrick J. Hurley, Northeastern University, D'Amore-McKim School of Business, Accounting Group, Boston, MA, USA; Ronen Gal-Or, Bentley University, Business School, Accounting Department, Waltham, MA, USA; W. Robert Knechel, University of Florida, Warrington College of Business, Fisher School of Accounting, Gainesville, FL, USA and The University of Auckland, The University of Auckland Business School, Department of Accounting and Finance, Auckland, New Zealand; Heather L. Pesch, Oregon State University, College of Business, Department of Accounting, Finance and Information Systems, Corvallis, OR, USA.

Editor’s note: Accepted by Christopher S. Chapman, under the Guest Senior Editorship of Shane S. Dikolli.