TY  - UNPD
A1  - Leuz, Christian
T1  - Towards a design-based approach to accounting research
N2  - 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 quasi-experimental 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.
T3  - CFS working paper series - No. 703 
KW  - Endogeneity
KW  - Causal inferences
KW  - Research design
KW  - Empirical methods
KW  - Natural experiments
KW  - Accounting research
Y1  - 2023
UR  - http://publikationen.ub.uni-frankfurt.de/frontdoor/index/index/docId/69120
UR  - https://nbn-resolving.org/urn:nbn:de:hebis:30:3-691204
UR  - https://ssrn.com/abstract=4365155
VL  - August 2022
PB  - Center for Financial Studies
CY  - Frankfurt, M.
ER  -