Data availability in accounting research: Some evidence

Abstract

The data availability policy of the American Accounting Association is examined to address two research questions: (1) Are data dependent results in The Accounting Review readily available for further inquiry and dissemination of accounting knowledge? (2) What are the potential factors that may account for the availability or the lack of data? Several potential factors including job rank, number of revisions before acceptance, source of data, and funding source are suggested to account for the lack of data availability. The results indicate that, in general, authors are not willing to make their data available to others. We conclude by suggesting some options that may ameliorate the situation.

Keywords:

• data availability
• knowledge dissemination