Integrating Pre-Registered Re-examinations (p-rex) Proposals into Research Programs and Doctoral Seminars

Abstract

Accounting journals rarely publish articles explicitly focused on re-examining prior claims. Such articles allow accounting scholars to establish the validity and generality of claims that are or might become influential in our field. However, the professional benefits of revisiting claims are often believed to be outweighed by its costs, especially for junior scholars. This document explains how pre-registered re-examination proposals (p-rex), such as those recently solicited by Journal of Financial Reporting, enhance the net professional benefits of publishing re-examinations, and offers suggestions on how faculty can integrate p-rex proposals into their doctoral seminars.