Theory Testing and Process Evidence in Accounting Experiments

• 成果类型: Article
• 署名作者: Asay, H. Scott; Guggenmos, Ryan D.; Kadous, Kathryn; Koonce, Lisa; Libby, Robert
• 署名单位: University of Iowa; Cornell University; Emory University; University of Texas System; University of Texas Austin
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/TAR-2019-1001
• 发表日期: 2022
• 页码: 23-43
• 关键词: financial-statement; investors reactions; Auditors; performance; earnings; INFORMATION; experience; disclosure; judgments; KNOWLEDGE

摘要

This paper discusses the role of process evidence in accounting research. We define process evidence broadly as data providing insight into how and why cause-effect relationships occur, and we provide a framework to guide the provision and evaluation of process evidence in accounting studies. Our definition allows for an expanded understanding of techniques for gathering process evidence. The framework highlights the importance of the study's goals and theory in choosing how to provide process evidence, as well as how much process evidence to provide. The paper also outlines the strengths and limitations of three approaches to providing process evidence: mediation, moderation, and multiple-study-based designs. We provide recommendations for best practices for each approach to minimize threats to validity and maximize the value of process evidence.