You sure do, and not just by a hiring manager's whim, but by law. Accountants have occupational licensing.
> I think it's time we accept that the person we are talking to is who they say they are on their resume.
This is a straw man, I have never "caught a liar" on an a coding exam. What they are helpful for doing is judging the quality of what it means to be "proficient in [x]".
If there's anything I have learned from giving coding exams to candidates, it's that the ability of a candidate to verbally sell themselves in an interview has a weak correlation to their ability to produce quality work.