This essay was a Keynote Address at the Third International Conference of the Journal of International Accounting Research in São Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have grown rapidly in recent years. It begins by asking...

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...

Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently cited their inability to engage with and utilize...

Financial accounting is essential to financial accountability, which is essential to a prosperous society. There are many examples of how improvements to financial accounting, supported by research, have enhanced financial accountability. Such research requires a strong relation between...

Context effects, where a characteristic of an upper-level unit or cluster (e.g., a country) affects outcomes and relationships at a lower level (e.g., that of the individual), are a primary object of sociological inquiry. In recent years, sociologists have increasingly analyzed such effects...

Although the limitations of p-values are well known, researchers continue to (mis)use them for lack of awareness of the alternatives. This monograph comprehensively explains the process of scientific inference, of which the p-value is just one component. The inference process is broader,...

This study examines factors influencing accounting research output in universities of technology (UoTs) in South Africa by employing descriptive statistics. The study applied a quantitative research method and primary data was used to compile information. The data was collected by using a 4...