Description
We show that the community of accounting researchers has not fully appreciated the sensitivity of research conclu-
sions to (necessarily) subjective research design choices, and that this failure has led to the subsequent over-
generalization of early evidence. Our analysis is based on a case study that examines the eects of two basic research
design choices, and subsequent researchers' appreciation of the impact of those choices.
doc_221352978.pdf
We show that the community of accounting researchers has not fully appreciated the sensitivity of research conclu-
sions to (necessarily) subjective research design choices, and that this failure has led to the subsequent over-
generalization of early evidence. Our analysis is based on a case study that examines the eects of two basic research
design choices, and subsequent researchers' appreciation of the impact of those choices.
doc_221352978.pdf