Towards a design-based approach to accounting research

  • 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.

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Author:Christian LeuzORCiDGND
Series (Serial Number):CFS working paper series (No. 703)
Publisher:Center for Financial Studies
Place of publication:Frankfurt, M.
Document Type:Working Paper
Year of Completion:2023
Year of first Publication:2023
Publishing Institution:Universit├Ątsbibliothek Johann Christian Senckenberg
Release Date:2023/03/16
Tag:Accounting research; Causal inferences; Empirical methods; Endogeneity; Natural experiments; Research design
Volume:August 2022
Page Number:29
Institutes:Wirtschaftswissenschaften / Wirtschaftswissenschaften
Wissenschaftliche Zentren und koordinierte Programme / Center for Financial Studies (CFS)
Dewey Decimal Classification:3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft
JEL-Classification:C Mathematical and Quantitative Methods / C4 Econometric and Statistical Methods: Special Topics
D Microeconomics / D8 Information, Knowledge, and Uncertainty
M Business Administration and Business Economics; Marketing; Accounting / M4 Accounting and Auditing
Licence (German):License LogoDeutsches Urheberrecht