To guarantee a continuous high quality of its research contributions, sbr is edited by an international board of scholars as well as two practitioners and all submissions are subject to a peer review process.

The editorial board comprises, besides the managing editor (Alfred Wagenhofer), specialists for finance (Jörg Rocholl, Erik Theissen, Marliese Uhrig-Homburg), accounting and taxation (Wolfgang Ballwieser, Ulrich Schreiber, Alfred Wagenhofer), marketing (Karen Gedenk, Andreas Herrmann, Martin Natter), and organization, management and digital markets (Marina Fiedler, Arnold Picot, Martin Spann).

The peer review process ensures that manuscripts are treated according to international standards of high quality review practices. Each manuscript is reviewed by two referees who are designated experts in their area of research. At least one review is double-blind. The case that one of the two reviews is not double-blind occurs extremely seldom and only applies if an area editor instead of an ad-hoc referee writes one of the two reports. Every effort is made to ensure a quick turnaround time. During the last years, the average time for the first referee report was round about 70 days. Based on the referee reports, the editor-in-chief decides together with the corresponding area editor whether the manuscript is accepted, rejected, or whether the authors are given the possibility to revise and resubmit their work.

If a submission does not fit to sbr’s aims and scope, the editor-in-chief rejects the manuscript from the desk without starting the more-detailed review process.

The authors of manuscripts which are considered to be generally suitable for sbr are asked to declare explicitly that the manuscript contains unpublished original work and is currently not under review at another journal. The review process is not started before this confirmation is given to the managing editor.