everux and Cosmo are right about making mention of the new supposed "correct" reference.
Back to the original question, between AccurateRip and EAC which is more accurate at determining the offset, the answer is that they are both accurate and both produce the same result if done correctly. The major difference is that AccurateRip has a much larger database of discs to use. The EAC database gives you exact pressing information to follow, however. This is an advantage over AccurateRip since many of the discs in the AR database have multiple pressings which cannot be used to measure drive models which don't have entries in the database.
Regarding the +1167 measurement, did you make sure that you matched the pressing information with that on your CD?
http://users.pandora.be/satcp/eacoffsets02.htm#-Also, the equation you used is not correct.
Combined read/write sample offset correction =
Read samples offset correction + write samples offset
But you're really suppoed to use the equation this way:
Write samples offset = Combined offset correction - Read offset correction
You measure the combined using the test disc burned with a write samples offset of 0 (just like what Cosmo said). You determine the Read offset correction using either AccurateRip or EAC's test. Using these two numbers, you calculate the write samples offset.
http://users.pandora.be/satcp/eacoffsets03.htm#-