Universally in the sciences, replication is regarded as a hallmark of the scientific method. A deputy editor of Science, the weekly journal of the American Association for the Advancement of Science, together with three co-authors, has recently called replication ‘‘the scientific gold standard.’’ They added, ‘‘ The importance of replication and reproducibility for scientists is unquestioned’’ (Jasny, Chin, Chong, and Vignieri 2011), yet replication is eschewed in the accounting literature.