Suchergebnisse

Abstract
Ohlson (2023. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: A Convivium) draws on his experience in empirical accounting seminars to identify five "elephants in the room". I interpret each of these elephants as either a variant or a symptom of p-hacking. I provide evidence of the prevalence of p-hacking in accounting research that complements the observations made by Ohlson (2023. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: A Convivium). In this paper, I identify a number of steps that could be taken to reduce p-hacking in accounting research. I conjecture that facilitating and encouraging replication alone could have profound effects on the quality and quantity of empirical accounting research.

"With staffs that are collectively larger than the Russian army, the Big Four accounting firms are a keystone in global finance --but do they really provide stability and safety? Leading scholar Ian Gow and award-winning writer (and former KPMG director) Stuart Kells warn that a house of cards may be about to fall. Across the globe, the so-called Big Four accounting and audit firms - Deloitte, PricewaterhouseCoopers, Ernst & Young, and KPMG - are massively influential. Together, they earn more than $100 billion annually and employ almost one million people. In many profound ways, they have changed how we work, how we manage, how we invest and how we are governed. Stretching back centuries, their history is a fascinating story of wealth, power and luck. But today, the Big Four face an uncertain future - thanks to their push into China; their vulnerability to digital disruption and competition; and the hazards of providing traditional services in a new era of transparency. Surprisingly colorful and unquestionably authoritative, this account of the past, present and likely future of the Big Four is essential reading for anyone perplexed or fascinated by professional services, working in the industry, contemplating joining a professional services firm, or simply curious about the fate of the global economy."