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The paper identifies some basic shortcomings of contemporary accounting research. Aside from issues related to how researchers pick topics—they are generally too remote from pre‐existing realities—the main points concern the standard paradigm: explaining a dependent variable Y in terms of X, the primary variable of interest, while controlling for Z. The paper argues that just because the t‐statistic...
This paper provides a commentary on the studies of Barth (2015), Dyckman and Zeff (2015), Ohlson (2015), Sunder (2015), and Whittington (2015) as they relate to past, present, and future directions in accounting research.
This paper begins with a description of the accounting research environment prior to, and shortly following, the appearance of Abacus in 1965. During this period, the approach to accounting was predominantly normative in focus, but also reflected historical approaches, as researchers grappled with the accounting issues faced by practising accountants and bodies that established accounting principles...
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