Happy New Year!  I’m back to blogging after a holiday hiatus, with a pointer to this article addressing the title question.  The author, a law professor, says no.  I say yes.  If you think of evaluating a paper as an audit, knowing something about the author’s motivation is part of the inherent risk assessment, and can be a useful guide to the likely nature of omitted analyses, unaddressed arguments, etc.  Weaknesses will probably be unintentional, but they are weaknesses nonetheless.  The comments are well worth a look.  I doubt accountants will ever be as argumentative.