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Reproducibility in Accounting Research: Views of the Research Community

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  • LUZI HAIL
  • MARK LANG
  • CHRISTIAN LEUZ

Abstract

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we conducted a survey among the participants of the 2019 JAR Conference on their perceptions of the frequency, causes, and consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility is common in the literature, constitutes a major problem, and receives too little attention. Most have encountered irreproducibility in the work of others (although not in their own work) but chose not to pursue their failed reproduction attempts to publication. Respondents believe irreproducibility results chiefly from career or publication incentives as well as from selective reporting of results. They also believe that practices like sharing code and data combined with stronger incentives to replicate the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those expressed in a survey by the scientific journal Nature. We conclude by discussing the implications of our findings and provide several potential paths forward for the accounting research community.

Suggested Citation

  • Luzi Hail & Mark Lang & Christian Leuz, 2020. "Reproducibility in Accounting Research: Views of the Research Community," Journal of Accounting Research, Wiley Blackwell, vol. 58(2), pages 519-543, May.
    • Handle: RePEc:bla:joares:v:58:y:2020:i:2:p:519-543
    DOI: 10.1111/1475-679X.12305
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    1. A. William Richardson & Kevin Veenstra, 2022. "The Post‐earnings Announcement Drift: A Pre‐earnings Announcement Effect? A Multi‐period Analysis," Abacus, Accounting Foundation, University of Sydney, vol. 58(4), pages 648-678, December.
    2. Johnstone, David, 2022. "Accounting research and the significance test crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    3. Brown, Timothy & Majors, Tracie M. & Peecher, Mark E., 2020. "Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud," Accounting, Organizations and Society, Elsevier, vol. 87(C).
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    5. Armstrong, Christopher & Kepler, John D. & Samuels, Delphine & Taylor, Daniel, 2022. "Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments," Journal of Accounting and Economics, Elsevier, vol. 74(2).

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