Developing theoretical insights remains critical in entrepreneurship and management research. In this talk, I will first explain the types of theoretical insights, using my own research publications as illustrative examples. I will then offer a peek into the inner workings of theorizing, highlighting ways of developing theoretical insights for advancing entrepreneurship and management research. The talk is also intended to address two important questions in research: 1. How to tell whether a research paper is of high-quality? and 2. How to identify the fundamental question(s) in an area of inquiry?