@misc{Leuz2023,
  author    = {Christian Leuz},
  title     = {Towards a design-based approach to accounting research},
  volume    = {August 2022},
  doi       = {10.2139/ssrn.4365155},
  url       = {https://ssrn.com/abstract=4365155},
  institution = {Wirtschaftswissenschaften},
  series    = {CFS working paper series},
  number    = {No. 703},
  type      = {workingpaper},
  pages     = {29},
  year        = {2023},
}