The ‘‘new statistics’’ and nullifying the null: Twelve actions for improving quantitative accounting research quality and integrity

Dan N. Stone

Research output: Contribution to journalArticlepeer-review

12 Scopus citations

Abstract

SYNOPSIS: Leveraging accounting scholars’ expertise in the integrity of information and evidence, and in managers’ self-interested discretion in information collection and reporting, offers the possibility of accounting scholars creating, promoting, and adapting methods to ensure that accounting research is of exemplary integrity and quality. This manuscript uses the six principles from the recent American Statistical Association (ASA) report on p-values as an organizing framework, and considers some implications of these principles for quantitative accounting research. It also proposes 12 actions, in three categories (community actions, redefining research quality, and ranking academic accounting journals) for improving quantitative accounting research quality and integrity. It concludes with a clarion call to our community to create, adopt, and promote scholarship practices and policies that lead in scholarly integrity.

Original languageEnglish
Pages (from-to)105-120
Number of pages16
JournalAccounting Horizons
Volume32
Issue number1
DOIs
StatePublished - Mar 2018

Bibliographical note

Funding Information:
Thanks to Karen L. Sedatole, David A. Wood, Dave Ziebart, the Accounting Horizons editorial board, an anonymous reviewer, and research workshop participants at Michigan State University, Northern Arizona University, the 2016 21st Annual Ethics Research Symposium, and the 2017 AAA Forensic Accounting Section Midyear Meeting for comments on earlier drafts. Thanks to the University of Kentucky Gatton College of Business and Economics Von Allmen School of Accountancy for financial support and for suggestions on preliminary outlines and abstracts of this manuscript. Thanks to David A. Wood for sharing data that I report in this paper.

Publisher Copyright:
© 2018, American Accounting Association. All rights reserved.

Keywords

  • Confidence intervals (CIs)
  • Data integrity
  • Effect sizes (ESs)
  • Hypothesizing after results known (HARKing)
  • Null hypothesis significance testing (NHST)
  • P-hacking
  • P-values
  • Publication bias
  • Scientific misconduct

ASJC Scopus subject areas

  • Accounting

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