Abstract

The scientific peer-review process is essential for the advancement of academic research. In this opinion article, we provide some thoughts and suggestions for writing a high-quality referee report. Our views are accumulated from many years of experience reviewing research papers submitted to various peer-reviewed academic journals. We intend for academic referees to use our opinion article as a checklist when reviewing a research paper. Our catalog may not be a comprehensive list of all of the possible points for referees to consider. Nevertheless, it can be a useful guide for referees to improve the quality and completeness of their review report. Finally, our viewpoints are based on experience serving as referees for academic research in the subject of business (e.g., accounting, information systems, etc.). Hence, some of our thoughts may not be applicable to research in all subject areas.