Is There a Confidence Interval for That? A Critical Examination of Null Outcome Reporting in Accounting Research

This study evaluates how accounting researchers analyze and report null outcomes based on a large sample examination of recent accounting research publications. As null outcomes reflect an inability to reject a null they, unlike rejections, do not lend themselves to specifically conclusive interpretations. Rather, drawing useful inference from them requires fundamental descriptive analysis. In the 35 articles we identify as presenting...