The Value of Theory-Based Research in Accounting

• 成果类型: Article
• 署名作者: Kadous, Kathryn
• 署名单位: Emory University
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826; 1558-7967
• DOI: 10.2308/TAR-2025-0613
• 发表日期: 2026-03
• 页码: 455-460
• 关键词: research; theory; accounting profession.; ACCOUNTABILITY; strength; audits

摘要

This essay is based on my American Accounting Association (AAA) Presidential Scholar Lecture delivered at the 2025 AAA Annual Meeting in Chicago. In this essay, I assert that theory-based scientific research is the best way to solve the practical-and existential-problems that threaten the accounting profession. I provide an example based on my own research into auditors' judgments about complex estimates. I further argue that, although academic researchers and accounting practitioners share goals regarding the success and legitimacy of the accounting profession, their roles and responsibilities differ. I encourage accounting researchers to address the big problems facing the profession through independent development of generalizable knowledge, and I ask practitioners to support the research endeavor.