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Responses  to  Journal  Submission  Reviews1  

Examples  below  are  authentic.  They  represent  author  responses  to  referee  comments  on  an  article  being  resubmitted  to  a  research  journal  for  potential  
publication.  Identifying  information  has  been  removed.  Titles  are  pseudonyms  rather  than  titles  of  actual  publications.  
Move  

Subordinate  Steps  

Accounting  Journal  

Marketing  Journal  

Management  Journal  

Finance  Journal  
Thank  you  for  the  opportunity  to  revise  
our  paper  once  more  for  the  Journal  of  
Financial  Economics.  

1  

Expressing  
gratitude  

 

 

We  thank  Reviewer  A  for  the  
constructive  comments  on  our  
manuscript  

We  would  like  to  thank  Reviewer  1  for  
the  effort  and  time  that  he/she  put  in  
…  

We  would  like  to  express  our  sincere  
gratitude  to  you  and  the  reviewers  
who  provided  positive  comments  and  
constructive  feedback.  

2  

Signaling  
attention  to  
review  
comments  

 

 

We  have  made  every  attempt  to  fully  
address  these  comments  in  the  revised  
manuscript  …  

…we  have  addressed  all  of  the  
comments  offered  by  Reviewer  1.  

We  have  revised  our  paper  along  the  
lines  outlined  by  you  and  the  
reviewers.  

3  

Claiming  
positive  
results    

 

 

…  and  we  believe  these  revisions  have  
resulted  in  a  significantly  improved  
manuscript.  

We  honestly  feel  that  his/her  
insightful  suggestions  helped  us  in  
improving  the  manuscript  …  

We  agree  that  focusing  on  …  
strengthened  our  manuscript  and  
allows  us  to  make  a  greater  theoretical  
and  practical  contribution…    

4a  

Describing  
organization  

NA  

NA  

NA  

Describing  
presentation  

Reviewer  A’s  original  comments  are  
listed  below  (in  italics)  followed  by  our  
response  to  each  comment.  

Below,  we  outline  how  we  have  
handled  each  and  every  one  of  
Reviewer’s  1  comments.  We  reiterate  
each  suggestion  in  italics/bold  …  

The  following  paragraphs  summarize  
our  responses  (AR)  to  the  Associate  
Editor  Comments  (AEC)  and  the  
Reviewer  Comments  (RC).  

NA  

5a  

Repeating  
comment  

1)  Social  image  theory  is  used  to  
develop  H1a  and  b.  While  I  agree  staff  
auditors’  attempt  to  gain  approval  …    

I  must  admit  that  I  do  not  understand  
the  first  finding.  I  think  the  authors  
should  try  to  explain  it  in  a  better  way.  

AEC-­‐2:  Reviewer  1  complains  about  the  
length  of  the  manuscript.  

The  authors  have  done  an  
extraordinary  amount  of  work  to  
buttress  their  assumption  that  …  
Notwithstanding  the  effort,  however,  I  
remain  unconvinced.  

5b  

Evaluating  
comment  

This  is  a  good  point  that  has  lead  to  a  
rewrite  of  this  section  of  the  paper.  

We  would  like  to  thank  the  Reviewer  
for  this  comment.  

AR-­‐2:  As  suggested,  …  We  agree  that  
our  rather  lengthy  review  limited  the  
opportunity  to  expand  in  other  areas.  

Your  comments  made  us  think  more  
deeply  about  backdating  ...  

5c  

Describing  specific  
revisions  

We  elaborate  on  this  finding  in  our  
manuscript  (please  see  the  1st  full  
paragraph  on  p.  31).  

AR-­‐2:  …we  condensed  the  literature  
review  on  absenteeism  and  
presenteeism.  

We  now  incorporate  this  discussion  of  
the  economic  consequences  of  
backdating  activities  in  the  revised  
document  on  pp.  9-­‐10  (2.2).  

5d  

Justifying  specific  
revisions  

…  given  the  fact  that  the  O&A  index  
measures  the  extent  to  which  behavior  
control  is  exercised  (A&O  1987;  O&A  
1994),  then  one  would  expect  ...  

NA  

NA  

 

 

NA  

While  we  believe  we  have  addressed  
the  main  points  of  concern,...  Our  goal,  
like  yours,  is  to  provide  the  most  
impactful  paper  we  can.  

NA  

4  

5  

6  

Previewing  
content  

Responding  
to  specific  
comments  

Claiming  
solidarity  

4b  

Specifically,  we  have  removed  the  
discussion  of  social  image  theory  …  We  
now  rely  more  heavily  on  avoidance  
behavior.  
The  psychology  literature  discussing  
this  behavior  suggests  that  such  
behavior  is  more  related  to  …  For  
example,  V&B  (2002)  …  
NA  

 

 

 

                                                                                                                       
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 This  table  appears  in  a  discussion  of  responses  to  reviews  for  journal  submissions  on  ProsWrite.com.  

We  are  grateful  for  your  careful  and  
considered  comments  and  have  
tried  to  respond  to  each  of  your  
comments  
We  believe  the  additional  empirical  
analyses  discussed  above  have  helped  
...  As  a  result,  we  believe  our  revised  
manuscript  is  substantially  improved.  
Where  appropriate,  we  have  grouped  
related  comments  from  each  referee.