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Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research

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  • Breuer Matthias

    (Columbia University, 665 W 130th St, New York, NY 10027, USA)

Abstract

Ohlson (2025. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: A Convivium 15, 1–8) laments that the evidentiary quality of empirical accounting research is low due to inappropriate methods and practices, leaving seminar attendees and readers unpersuaded by presented or published articles. He suggests that the norms of the profession prevent a public recognition and discussion of those issues, thereby sustaining the poor state of empirical accounting research. I agree that some current empirical approaches and norms seem to hamper progress toward more convincing research. I provide a practical suggestion to possibly improve the state of empirical accounting research. I caution though that even with better methods and more honest research practices, we should not expect that any individual research article can provide conclusive answers to important accounting questions. Such progress in knowledge requires a body of high-quality and independent research.

Suggested Citation

  • Breuer Matthias, 2025. "Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 15(1), pages 123-139.
  • Handle: RePEc:bpj:aelcon:v:15:y:2025:i:1:p:123-139:n:1005
    DOI: 10.1515/ael-2022-0093
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    References listed on IDEAS

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    More about this item

    Keywords

    accounting research; Bayesian inference; hypothesis development;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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