Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research

Author:

Breuer Matthias1ORCID

Affiliation:

1. Columbia University , 665 W 130th St , New York , NY 10027 , USA

Abstract

Abstract Ohlson (2023. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: A Convivium) laments that the evidentiary quality of empirical accounting research is low due to inappropriate methods and practices, leaving seminar attendees and readers unpersuaded by presented or published articles. He suggests that the norms of the profession prevent a public recognition and discussion of those issues, thereby sustaining the poor state of empirical accounting research. I agree that some current empirical approaches and norms seem to hamper progress toward more convincing research. I provide a practical suggestion to possibly improve the state of empirical accounting research. I caution though that even with better methods and more honest research practices, we should not expect that any individual research article can provide conclusive answers to important accounting questions. Such progress in knowledge requires a body of high-quality and independent research.

Publisher

Walter de Gruyter GmbH

Subject

Law,Economics, Econometrics and Finance (miscellaneous),Accounting

Cited by 3 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Using and Interpreting Fixed Effects Models;Journal of Accounting Research;2024-06-13

2. Bridging Theory and Empirical Research in Accounting;Journal of Accounting Research;2024-04-26

3. Accounting Research as Bayesian Inference to the Best Explanation;Accounting, Economics, and Law: A Convivium;2023-10-20

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