Introduction

Since inception, the Journal of Financial Reporting has been open to submissions that offer new insights or that revisit and expand understanding of prior insights, which could include reexaminations of prior work. Inferences from reexaminations have the potential to offer more information to the body of knowledge, which may unlock new ideas and further enhance the literature. The editors acknowledge there are inherent challenges in reexamining prior work and that the reexamination process may be uncomfortable. The Journal of Financial Reporting encourages readers to consider the evidence, as articulated in original, reexamination, and related papers to weigh inferences.