On Using the T Test on Ranks as an Alternative to the Wilcoxon Test
Shlomo S. Sawilowsky, Michael T. Brown · Perceptual and Motor Skills · 1991
The equivalence of the t test on the ranks of original scores to the Wilcoxon Rank-Sum test on original scores was noted. However, this study demonstrated that, unlike the Wilcoxon, the t on ranks is not competitive with the usual t for normally distributed data. The explanation is due to the lack of a correction for ties and continuity most computer statistical packages automatically employ in the Wilcoxon routine.