The “New Statistics” and Nullifying the Null: Twelve Actions for Improving Quantitative Accounting Research Quality and Integrity
基于美国统计协会关于p值的六项原则，提出十二项行动（分社区行动、重新定义研究质量、排名学术期刊三类），旨在提升定量会计研究的质量与诚信，对会计学者和期刊编辑有参考价值。
SYNOPSIS Leveraging accounting scholars' expertise in the integrity of information and evidence, and in managers' self-interested discretion in information collection and reporting, offers the possibility of accounting scholars creating, promoting, and adapting methods to ensure that accounting research is of exemplary integrity and quality. This manuscript uses the six principles from the recent American Statistical Association (ASA) report on p-values as an organizing framework, and considers some implications of these principles for quantitative accounting research. It also proposes 12 actions, in three categories (community actions, redefining research quality, and ranking academic accounting journals) for improving quantitative accounting research quality and integrity. It concludes with a clarion call to our community to create, adopt, and promote scholarship practices and policies that lead in scholarly integrity.