Towards a design-based approach to accounting research

• 成果类型: Article
• 署名作者: Leuz, Christian
• 署名单位: University of Chicago; Center for Economic & Policy Research (CEPR); National Bureau of Economic Research
• 刊物名称: JOURNAL OF ACCOUNTING & ECONOMICS
• ISSN/ISSBN: 0165-4101
• DOI: 10.1016/j.jacceco.2022.101550
• 发表日期: 2022
• 关键词: economics; identification; PROPRIETARY; INFORMATION; disclosure; models

摘要

Armstrong et al. (2022) review the empirical methods used in the accounting literature to draw causal inferences. They document a growing number of studies using quasiexperimental methods and provide a critical perspective on this trend as well as the use of these methods in the accounting literature. In this discussion, I complement their review by broadening the perspective. I argue for a design-based approach to accounting research that shifts attention from methods to the entire research design. I also discuss why studies that aim to draw causal inferences are important, how these studies fit into the scientific process, and why assessing the strength of the research design is important when evaluating studies and aggregating research findings.(c) 2022 Elsevier B.V. All rights reserved.