Empirical evidence on the validity of using accounting research subjects' self-reported GPA as a proxy measure of actual GPA
by Robert Marley; Steve Platau
International Journal of Critical Accounting (IJCA), Vol. 9, No. 3, 2017

Abstract: This study investigates the association between accounting subjects' self-reported GPA and their actual GPA. Using accounting seniors as a proxy for accounting research subjects, we administered a survey instrument to obtain self-reported GPAs and then compared subjects' self-reported values to official GPA records. Finding a strong correlation, this study provides empirical evidence suggesting that accounting subjects' self-reported GPA is a valid proxy for accounting subjects' actual GPA. We also find evidence that some accounting subjects systematically misreport their GPA predictable ways. This study should be of interest to accounting behaviourists, who frequently rely on accounting subjects' self-reported GPA in place of obtaining accounting subjects' actual GPA. The practical implications of this study's results are discussed.

Online publication date: Fri, 15-Dec-2017

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com