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The Elephant in the Room: p-hacking and Accounting Research

Author

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  • Gow Ian D.

    (University of Melbourne, Melbourne, VIC, Australia)

Abstract

Ohlson (2025. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: A Convivium 15, 1–8) 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 (2025. Empirical accounting seminars: Elephants in the room. Accounting, Economics, and Law: A Convivium 15, 1–8). 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.

Suggested Citation

  • Gow Ian D., 2025. "The Elephant in the Room: p-hacking and Accounting Research," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 15(1), pages 81-98.
    • Handle: RePEc:bpj:aelcon:v:15:y:2025:i:1:p:81-98:n:1008
    DOI: 10.1515/ael-2022-0111
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    More about this item

    Keywords

    empirical accounting research; p-hacking; empirical methods;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • C1 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General

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