Articles meeting editorial requirements and relating to ZTR subject matter, are subject to anonymous reviews performed by two reviewers. Reviewers include Professors, Members of AAP Research Council, and other invited Professors and PhDs from Poland and abroad with expertise in specific accounting and auditing areas.

The final decision to qualify a paper for print is taken by the editorial team of ZTR, considering the reviewers' opinion and the article revised by its author according to comments and suggestions provided in reviews, and with regard to editorial requirements.  Authors proofreading their papers according to reviewers' comments are kindly asked to submit to the editor-in-chief the revised article accompanied by a separate summary of corrections made to the paper (response to the review).