Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/270844 
Authors: 
Year of Publication: 
2023
Series/Report no.: 
CFS Working Paper Series No. 703
Publisher: 
Goethe University Frankfurt, Center for Financial Studies (CFS), Frankfurt a. M.
Abstract: 
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.
Subjects: 
Endogeneity
Causal inferences
Research design
Empirical methods
Natural experiments
Accounting research
JEL: 
C4
D8
M4
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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