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Using Field Experiments in Accounting and Finance

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  • Eric Floyd
  • John List

Abstract

The gold standard in the sciences is uncovering causal relationships. A growing literature in economics utilizes field experiments as a methodology to establish causality between variables. Taking lessons from the economics literature, this study provides an "A-to-Z" description of how to conduct field experiments in accounting and finance. We begin by providing a user's guide into what a field experiment is, what behavioral parameters field experiments identify, and how to efficiently generate and analyze experimental data. We then provide a discussion of extant field experiments that touch on important issues in accounting and finance, and we also review areas that have ample opportunities for future field experimental explorations. We conclude that the time is ripe for field experimentation to deepen our understanding of important issues in accounting and finance.

Suggested Citation

  • Eric Floyd & John List, 2016. "Using Field Experiments in Accounting and Finance," Artefactual Field Experiments 00410, The Field Experiments Website.
  • Handle: RePEc:feb:artefa:00410
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    References listed on IDEAS

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    1. John A. List & Robert Metcalfe, 2014. "Field experiments in the developed world: an introduction," Oxford Review of Economic Policy, Oxford University Press, vol. 30(4), pages 585-596.
    2. Omar Al-Ubaydli & Steffen Andersen & Uri Gneezy & John A. List, 2015. "Carrots That Look Like Sticks: Toward an Understanding of Multitasking Incentive Schemes," Southern Economic Journal, Southern Economic Association, vol. 81(3), pages 538-561, January.
    3. Omar Al-Ubaydli & John List, 2016. "Field Experiments in Markets," Artefactual Field Experiments j0002, The Field Experiments Website.
    4. Jeffrey A. Flory & Andreas Leibbrandt & John A. List, 2015. "Do Competitive Workplaces Deter Female Workers? A Large-Scale Natural Field Experiment on Job Entry Decisions," Review of Economic Studies, Oxford University Press, vol. 82(1), pages 122-155.
    5. Jeffrey A. Flory & Andreas Leibbrandt & John A. List, 2010. "Do Competitive Work Places Deter Female Workers? A Large-Scale Natural Field Experiment on Gender Differences in Job-Entry Decisions," NBER Working Papers 16546, National Bureau of Economic Research, Inc.
    6. List, John A. & Samek, Anya Savikhin, 2015. "The behavioralist as nutritionist: Leveraging behavioral economics to improve child food choice and consumption," Journal of Health Economics, Elsevier, vol. 39(C), pages 135-146.
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    Cited by:

    1. repec:eee:aosoci:v:66:y:2018:i:c:p:14-28 is not listed on IDEAS
    2. Manthei, Kathrin & Sliwka, Dirk & Vogelsang, Timo, 2019. "Talking about Performance or Paying for it? Evidence from a Field Experiment," IZA Discussion Papers 12446, Institute of Labor Economics (IZA).
    3. repec:eee:jaecon:v:66:y:2018:i:2:p:399-414 is not listed on IDEAS
    4. repec:gam:jecnmx:v:7:y:2019:i:2:p:18-:d:229157 is not listed on IDEAS
    5. repec:bla:abacus:v:55:y:2019:i:1:p:42-91 is not listed on IDEAS
    6. Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.

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