situation characterising the performance of the Romania-based accounting academic. Several data sources and the impact of … metaphors describing the current state of the art of research and publication by Romania-based authors in accounting. A … continual circle of short-termism in scholarly accounting activities in Romania …

From a survey of the papers published in leading accounting journals in 2014, we find that accounting researchers … such as sample size or power of a test. We present evidence that a vast majority of the accounting studies favour large or … substantial changes be made to the current practice of significance testing for more credible empirical research in accounting …