Various methods exist for conducting empirical accounting research. While many researchers use field-archival data for empirical investigations, other alternatives such as analytical methods, case studies, survey research, and laboratory experiments can be adopted. In this course, we will offer students with a different perspective on how to formulate an accounting research in an analytical setting and derive the meaningful accounting insights and theories, and how an empirical research can be conducted with data coming from survey or experiments.

The first part will focus on the applications of experimental and survey methods to examine accounting and auditing issues. Related theories in psychology will be covered. The second part of this course will focus on the applications of analytical modeling to examine accounting and auditing issues. Related economic theories will be covered.