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

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

Accounting, Economics, and Law: A Convivium, 2025, vol. 15, issue 1, 123-139

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.

Keywords: accounting research; Bayesian inference; hypothesis development (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1515/ael-2022-0093

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