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No System Is Perfect: Understanding How Registration‐Based Editorial Processes Affect Reproducibility and Investment in Research Quality

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  • ROBERT BLOOMFIELD
  • KRISTINA RENNEKAMP
  • BLAKE STEENHOVEN

Abstract

The papers in this volume were published through a Registration‐based Editorial Process (REP). Authors submitted proposals to gather and analyze data; successful proposals were guaranteed publication as long as the authors lived up to their commitments, regardless of whether results supported their predictions. To understand how REP differs from the Traditional Editorial Process (TEP), we analyze the papers themselves; conference comments; a survey of conference authors, reviewers, and attendees; and a survey of authors who have successfully published under TEP. We find that REP increases up‐front investment in planning, data gathering, and analysis, but reduces follow‐up investment after results are known. This shift in investment makes individual results more reproducible, but leaves articles less thorough and refined. REP could be improved by encouraging selected forms of follow‐up investment that survey respondents believe are usually used under TEP to make papers more informative, focused, and accurate at little risk of overstatement.

Suggested Citation

  • Robert Bloomfield & Kristina Rennekamp & Blake Steenhoven, 2018. "No System Is Perfect: Understanding How Registration‐Based Editorial Processes Affect Reproducibility and Investment in Research Quality," Journal of Accounting Research, Wiley Blackwell, vol. 56(2), pages 313-362, May.
    • Handle: RePEc:bla:joares:v:56:y:2018:i:2:p:313-362
    DOI: 10.1111/1475-679X.12208
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    1. Stephen A. Zeff, 2019. "A Personal View of the Evolution of the Accounting Professoriate," Accounting Perspectives, John Wiley & Sons, vol. 18(3), pages 159-185, September.
    2. Johnstone, David, 2022. "Accounting research and the significance test crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    3. Christof Weinhardt & Wil M. P. Aalst & Oliver Hinz, 2019. "Introducing Registered Reports to the Information Systems Community," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 61(4), pages 381-384, August.
    4. Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
    5. Thomas R. Dyckman & Stephen A. Zeff, 2019. "Important Issues in Statistical Testing and Recommended Improvements in Accounting Research," Econometrics, MDPI, vol. 7(2), pages 1-11, May.
    6. Aman, Hiroyuki & Beekes, Wendy & Berkman, Henk & Bohmann, Marc & Bradbury, Michael & Chapple, Larelle & Chang, Millicent & Clout, Victoria & Faff, Robert & Han, Jianlei & Hillier, David & Hodgson, All, 2019. "Responsible science: Celebrating the 50-year legacy of Ball and Brown (1968) using a registration-based framework," Pacific-Basin Finance Journal, Elsevier, vol. 56(C), pages 129-150.
    7. 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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