Musings on Accounting Research by Steve

Home » Uncategorized » A week in bria 2 . . . . .

A week in bria 2 . . . . .


Day 2

Guidance on replications studies.  You asked – we answered!

Click to access BRIA%20replication%20guideance.pdf

In response to calls to explain BRIA’s policy on replication and to help identify what a replication is, I am providing the following thoughts  (see the link above or if it does not work on your browser go to the ABO Section pages on the AAA website looking for BRIA). These thoughts are not a policy nor a promise to follow them literally but merely suggestions of an editor as to how one might approach replication research. The key message is contained in the last two sentences: “it is important to consider ex ante exactly what you as a researcher hope to contribute by carrying out a replication study or a replication with an extension. Further, as an author you need to be able to justify the importance of the replication and justify departures from an exact replication based on theory.”

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