Musings on Accounting Research by Steve

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What else have we accepted?

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Another paper that is sure to raise some interest (and or hackles) is a very careful study (by Khan and Tronnes from Australia) that suggests like other experimental disciplines, audit behavioral research features a little too many just made the cutoff papers (i.e. p<0.05 and P<0.10).  Mind you, on a percentage basis it appears that it is lower that other disciplines but nonetheless it is signficant both statistically and meaningfully.

Some commentators on the paper feared it would be used to show experimental audit researchers in a bad light as it has no evidence about how audit archival researchers trim their data to achieve the same time.  Now, in my mind, finding a problem in one area and documenting it does not mean you have to find all the dirty linen in our academic closets at once.  No doubt others will be coming along shortly showing a similar pattern in archival audit research (matter of fact I know at least two sets of authors doing work in this area).

In any event a paper that had a hard time being published – at least in auditing journals!!!!


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