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Towards a design-based approach to accounting research

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  • Leuz, Christian

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.

Suggested Citation

  • Leuz, Christian, 2022. "Towards a design-based approach to accounting research," Journal of Accounting and Economics, Elsevier, vol. 74(2).
    • Handle: RePEc:eee:jaecon:v:74:y:2022:i:2:s0165410122000738
    DOI: 10.1016/j.jacceco.2022.101550
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    Cited by:

    1. Lester, Rebecca & Olbert, Marcel, 2025. "Firms’ real and reporting responses to taxation: A review," Journal of Accounting and Economics, Elsevier, vol. 80(2).
    2. Habermann, Florian & Steindl, Tobias, 2025. "Stock market reactions to a sovereign wealth fund's broad-based public sustainability engagement: European evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 231(C).

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    Keywords

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    JEL classification:

    • C4 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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