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  1. Jan 1, 2011 · The purpose of the framework is to help researchers in BAR to appreciate the insights to their research questions that can be found in BAR using another research method or studying a...

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  2. Jan 1, 2011 · The purpose of the framework is to help researchers in BAR to appreciate the insights to their research questions that can be found in BAR using another research method or studying a similar issue in another sub-area of accounting.

  3. Apr 26, 2024 · Shedding light on fundamental questions through rigorous modeling of relevant measurement issues and institutional details can be an important avenue for accounting theory to guide and interpret empirical research and inform policy and practice.

  4. Jan 1, 1976 · This inquiry makes relatively descriptive comparisons of the development of the behavioral accounting research (BAR henceforth) stream to the security price research (SPR henceforth) area in the accounting literature in order to identify certain salient differences.

    • Thomas R. Hofstedt
    • 1976
  5. Structural equations modelling (SEM) is a family of powerful yet relatively underutilized statistical techniques in the accounting literature. SEM allows a set of relations between one or more independent variables, and one or more dependent variables, to be examined simultaneously.

    • Jonathan Farrar, Lan Guo
    • 2017
  6. Nov 1, 2022 · 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 ...

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  8. This study evaluates the implementation of selection models in the accounting literature, provides guidance to accounting researchers on potential problems with selection models, and recommends some steps that can be taken to improve their implementation.

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