http://www.byuaccounting.net/mediawiki/api.php?action=feedcontributions&feedformat=atom&user=MdrakePhdwiki - User contributions [en]2026-06-12T08:14:38ZUser contributionsMediaWiki 1.31.3http://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=11004What is accounting research?2010-03-15T20:50:17Z<p>Mdrake: </p>
<hr />
<div>==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
*For a summary of audit fee research see Hay, Knechel, and Wong (2006, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=512642 here])<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])<br />
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
*For a review of empirical research in Managerial Accounting see Ittner and Larcker (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235797 here])<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
*For a review of tax research see Hanlon and Heitzman (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561 here]) and Shackelford and Shevlin (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235796 here])<br />
*For a review of research in accounting of income taxes see Graham, Raedy, and Shackelford (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1312005 here])<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory.<br />
<br />
*For a recent example of analytical research in accounting, see Gao (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1156407 here])<br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
*For a recent example of archival research in accounting, see Ball and Shivakumar (2008, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1105228 here])<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
*For a recent example of experimental research in accounting, see Magilke, Mayhew, and Pike (2009, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1097714 here])<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=11003What is accounting research?2010-03-15T20:47:03Z<p>Mdrake: /* Experimental */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
*For a summary of audit fee research see Hay, Knechel, and Wong (2006, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=512642 here])<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])<br />
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
*For a review of empirical research in Managerial Accounting see Ittner and Larcker (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235797 here])<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
*For a review of tax research see Hanlon and Heitzman (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561 here]) and Shackelford and Shevlin (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235796 here])<br />
*For a review of research in accounting of income taxes see Graham, Raedy, and Shackelford (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1312005 here])<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory.<br />
<br />
*For a recent example of analytical research in accounting, see Gao (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1156407 here])<br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
*For a recent example of archival research in accounting, see Ball and Shivakumar (2008, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1105228 here])<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
*For a recent example of experimental research in accounting, see Magilke, Mayhew, and Pike (2009, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1097714 here])<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=11002What is accounting research?2010-03-15T20:44:11Z<p>Mdrake: /* Archival */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
*For a summary of audit fee research see Hay, Knechel, and Wong (2006, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=512642 here])<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])<br />
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
*For a review of empirical research in Managerial Accounting see Ittner and Larcker (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235797 here])<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
*For a review of tax research see Hanlon and Heitzman (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561 here]) and Shackelford and Shevlin (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235796 here])<br />
*For a review of research in accounting of income taxes see Graham, Raedy, and Shackelford (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1312005 here])<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory.<br />
<br />
*For a recent example of analytical research in accounting, see Gao (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1156407 here])<br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
*For a recent example of archival research in accounting, see Ball and Shivakumar (2008, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1105228 here])<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=11001What is accounting research?2010-03-15T20:36:43Z<p>Mdrake: /* Analytical */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
*For a summary of audit fee research see Hay, Knechel, and Wong (2006, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=512642 here])<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])<br />
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
*For a review of empirical research in Managerial Accounting see Ittner and Larcker (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235797 here])<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
*For a review of tax research see Hanlon and Heitzman (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561 here]) and Shackelford and Shevlin (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235796 here])<br />
*For a review of research in accounting of income taxes see Graham, Raedy, and Shackelford (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1312005 here])<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory.<br />
<br />
*For a recent example of analytical research in accounting, see Gao (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1156407 here])<br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=11000What is accounting research?2010-03-15T20:36:21Z<p>Mdrake: /* Analytical */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
*For a summary of audit fee research see Hay, Knechel, and Wong (2006, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=512642 here])<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])<br />
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
*For a review of empirical research in Managerial Accounting see Ittner and Larcker (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235797 here])<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
*For a review of tax research see Hanlon and Heitzman (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561 here]) and Shackelford and Shevlin (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235796 here])<br />
*For a review of research in accounting of income taxes see Graham, Raedy, and Shackelford (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1312005 here])<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory.<br />
<br />
*For a recent example of analytical accounting research see Gao (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1156407 here])<br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=10993What is accounting research?2010-03-12T21:29:58Z<p>Mdrake: /* Tax */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
*For a summary of audit fee research see Hay, Knechel, and Wong (2006, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=512642 here])<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])<br />
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
*For a review of empirical research in Managerial Accounting see Ittner and Larcker (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235797 here])<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
*For a review of tax research see Hanlon and Heitzman (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561 here]) and Shackelford and Shevlin (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235796 here])<br />
*For a review of research in accounting of income taxes see Graham, Raedy, and Shackelford (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1312005 here])<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory. <br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=10992What is accounting research?2010-03-12T21:28:52Z<p>Mdrake: /* Tax */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
*For a summary of audit fee research see Hay, Knechel, and Wong (2006, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=512642 here])<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])<br />
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
*For a review of empirical research in Managerial Accounting see Ittner and Larcker (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235797 here])<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
*For a review of tax research see Hanlon and Heitzman (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561 here]) or Shackelford and Shevlin (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235796 here])<br />
*For a review of research in accounting of income taxes see Graham, Raedy, and Shackelford (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1312005 here])<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory. <br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=10991What is accounting research?2010-03-12T21:24:28Z<p>Mdrake: /* Tax */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
*For a summary of audit fee research see Hay, Knechel, and Wong (2006, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=512642 here])<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])<br />
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
*For a review of empirical research in Managerial Accounting see Ittner and Larcker (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235797 here])<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
*For a review of tax research see Hanlon and Heitzman (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561 here]) or Shackelford and Shevlin (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235796 here])<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory. <br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=10990What is accounting research?2010-03-12T21:21:49Z<p>Mdrake: /* Accounting Research Topical Areas */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
*For a summary of audit fee research see Hay, Knechel, and Wong (2006, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=512642 here])<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])<br />
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
*For a review of empirical research in Managerial Accounting see Ittner and Larcker (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235797 here])<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
*For a recent review of tax research see Hanlon and Heitzman (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561 here])<br />
<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory. <br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=10989What is accounting research?2010-03-12T21:19:03Z<p>Mdrake: /* Accounting Research Topical Areas */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])<br />
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
*For a review of empirical research in Managerial Accounting see Ittner and Larcker (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235797 here])<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
*For a recent review of tax research see Hanlon and Heitzman (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561 here])<br />
<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory. <br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=10988What is accounting research?2010-03-12T21:16:12Z<p>Mdrake: /* Financial */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])<br />
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory. <br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=10987What is accounting research?2010-03-12T21:15:29Z<p>Mdrake: </p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798])<br />
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory. <br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=10986What is accounting research?2010-03-12T21:14:31Z<p>Mdrake: /* Financial */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798])<br />
For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory. <br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=10985What is accounting research?2010-03-12T21:14:12Z<p>Mdrake: /* Financial */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
= For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
= For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798])<br />
= For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory. <br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=10984What is accounting research?2010-03-12T21:13:32Z<p>Mdrake: /* Financial */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here]).<br />
For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798]).<br />
For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519]).<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory. <br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=10983What is accounting research?2010-03-12T21:11:55Z<p>Mdrake: /* Financial */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])<br />
For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798])<br />
For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519])<br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory. <br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_is_accounting_research%3F&diff=10982What is accounting research?2010-03-12T20:56:57Z<p>Mdrake: /* Accounting Research Topical Areas */</p>
<hr />
<div>* From [[Research Interests]] Page. Should we merge these or something?<br />
* Need to provide examples of each. Preferably linking to papers that can be download and read. Could also link to overview papers like the JAE papers so interested students can know where to go to read more. <br />
<br />
==Introduction==<br />
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). <br />
<br />
A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”<br />
<br />
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.<br />
<br />
==General Overview of Accounting Research==<br />
<br />
<br />
==Accounting Research Topical Areas==<br />
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]). <br />
<br />
===Accounting Information Systems (AIS)===<br />
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.<br />
<br />
===Auditing===<br />
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.<br />
<br />
===Financial===<br />
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.<br />
<br />
For a review of the financial reporting literature see Beyer, Cohen, Lys, and Walther (2010, avaiable [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here]) <br />
<br />
===Managerial===<br />
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.<br />
<br />
===Tax===<br />
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.<br />
<br />
===Other Topical Areas===<br />
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.<br />
<br />
==Accounting Research Methodologies==<br />
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]]. <br />
<br />
One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature. <br />
<br />
===Analytical===<br />
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory. <br />
<br />
===Archival===<br />
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.<br />
<br />
===Experimental===<br />
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.<br />
<br />
===Other Research Methodologies===<br />
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.<br />
<br />
==Skills necessary to be a successful researcher==<br />
<br />
==How accounting research can make a difference in the world==<br />
<br />
* Effect practice (usually high level decision makers, through textbooks)<br />
* Mentors researches thinking who then changes world through consulting, professional service, teaching<br />
* Effects standard setters<br />
<br />
<br />
<br />
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:<br />
<br />
<br />
{| border="1"<br />
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics<br />
|-<br />
! [[Analytical]]<br />
|[[Analytical AIS]]<br />
|[[Analytical Auditing]]<br />
|[[Analytical Financial]]<br />
|[[Analytical Managerial]]<br />
|[[Analytical Tax]]<br />
|[[Analytical Other Topics]]<br />
|- <br />
! [[Archival]]<br />
|[[Archival AIS]]<br />
|[[Archival Auditing]]<br />
|[[Archival Financial]]<br />
|[[Archival Managerial]]<br />
|[[Archival Tax]]<br />
|[[Archival Other Topics]]<br />
|-<br />
! [[Experimental]]<br />
|[[Experimental AIS]]<br />
|[[Experimental Auditing]]<br />
|[[Experimental Financial]]<br />
|[[Experimental Managerial]]<br />
|[[Experimental Tax]]<br />
|[[Experimental Other Topics]]<br />
<br />
|-<br />
! [[Other]]<br />
|[[Other AIS]]<br />
|[[Other Auditing]]<br />
|[[Other Financial]]<br />
|[[Other Managerial]]<br />
|[[Other Tax]]<br />
|[[Other Other Topics]]<br />
<br />
|}<br />
----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[Research Interests]]</small><br />
|}<br />
<br />
<br />
<br />
<br />
Here are the different [[Research Interests|research areas]] in accounting.<br />
<br />
Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_should_I_expect_when_I_go_on_the_road_with_my_dissertation%3F&diff=8323What should I expect when I go on the road with my dissertation?2009-07-07T15:42:27Z<p>Mdrake: </p>
<hr />
<div>----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[What should I expect when I go on the road with my dissertation?]]</small><br />
|}<br />
<br />
I was asked to share some thoughts on what to expect when you go on the road. So, I'll kick off a list that others can add to. ~Drake<br />
<br />
10 things to expect when you take your dissertation on the road:<br />
<br />
*Expect that at least one of your flights will be canceled.<br />
*Expect to use a presentation backup. Particularly if your laptop is stolen in the airport on your way to an interview and the copy on your jump drive is out-dated. Can you say Kinkos at mid-night? True story. <br />
*Expect to be asked questions that you have never thought about before, but can’t explain why you didn’t think about them.<br />
*Expect to try and anticipate every possible workshop question, but then to hear none of the ones you anticipated. <br />
*Expect to talk about BYU and the PhD prep track, even if you didn’t go through the PhD prep track.<br />
*Expect to float a lot of cash on credit cards. Reimbursement, in some cases, takes months.<br />
*Expect to not have much of an appetite at lunch (many workshops start right after lunch). Don't order a bacon-burger. <br />
*Don’t expect to be very effective on your other projects. <br />
*Expect to need Advil, or Tylenol. Pepto for sure.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_should_I_expect_when_I_go_on_the_road_with_my_dissertation%3F&diff=8322What should I expect when I go on the road with my dissertation?2009-07-07T15:41:37Z<p>Mdrake: </p>
<hr />
<div>----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[What should I expect when I go on the road with my dissertation?]]</small><br />
|}<br />
<br />
I was asked to share some thoughts on what to expect when you go on the road. So, I'll kick off a list that others can add to. ~Drake<br />
<br />
10 things to expect when you take your dissertation on the road:<br />
<br />
*Expect that at least one of your flights will be canceled.<br />
*Expect to need multiple copies of your presentation in various locations. Particularly if your laptop is stolen in the airport on your way to an interview and the copy on your jump drive is out-dated. Can you say Kinkos at mid-night? True story. <br />
*Expect to be asked questions that you have never thought about before, but can’t explain why you didn’t think about them.<br />
*Expect to try and anticipate every possible workshop question, but then to hear none of the ones you anticipated. <br />
*Expect to talk about BYU and the PhD prep track, even if you didn’t go through the PhD prep track.<br />
*Expect to float a lot of cash on credit cards. Reimbursement, in some cases, takes months.<br />
*Expect to not have much of an appetite at lunch (many workshops start right after lunch). Don't order a bacon-burger. <br />
*Don’t expect to be very effective on your other projects. <br />
*Expect to need Advil, or Tylenol. Pepto for sure.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_should_I_expect_when_I_go_on_the_road_with_my_dissertation%3F&diff=8321What should I expect when I go on the road with my dissertation?2009-07-07T15:41:21Z<p>Mdrake: </p>
<hr />
<div>----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[What should I expect when I go on the road with my dissertation?]]</small><br />
|}<br />
<br />
I was asked to share some thoughts on what to expect when you go on the road. So, I'll kick off a list that others can add to. ~Drake<br />
<br />
10 things to expect when you take your dissertation on the road:<br />
<br />
*Expect that at least one your flights will be canceled.<br />
*Expect to need multiple copies of your presentation in various locations. Particularly if your laptop is stolen in the airport on your way to an interview and the copy on your jump drive is out-dated. Can you say Kinkos at mid-night? True story. <br />
*Expect to be asked questions that you have never thought about before, but can’t explain why you didn’t think about them.<br />
*Expect to try and anticipate every possible workshop question, but then to hear none of the ones you anticipated. <br />
*Expect to talk about BYU and the PhD prep track, even if you didn’t go through the PhD prep track.<br />
*Expect to float a lot of cash on credit cards. Reimbursement, in some cases, takes months.<br />
*Expect to not have much of an appetite at lunch (many workshops start right after lunch). Don't order a bacon-burger. <br />
*Don’t expect to be very effective on your other projects. <br />
*Expect to need Advil, or Tylenol. Pepto for sure.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_should_I_expect_when_I_go_on_the_road_with_my_dissertation%3F&diff=8320What should I expect when I go on the road with my dissertation?2009-07-07T15:41:03Z<p>Mdrake: </p>
<hr />
<div>----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[What should I expect when I go on the road with my dissertation?]]</small><br />
|}<br />
<br />
I was asked to share some thoughts on what to expect when you go on the road. So, I'll kick off a list that others can add to as well. ~Drake<br />
<br />
10 things to expect when you take your dissertation on the road:<br />
<br />
*Expect that at least one your flights will be canceled.<br />
*Expect to need multiple copies of your presentation in various locations. Particularly if your laptop is stolen in the airport on your way to an interview and the copy on your jump drive is out-dated. Can you say Kinkos at mid-night? True story. <br />
*Expect to be asked questions that you have never thought about before, but can’t explain why you didn’t think about them.<br />
*Expect to try and anticipate every possible workshop question, but then to hear none of the ones you anticipated. <br />
*Expect to talk about BYU and the PhD prep track, even if you didn’t go through the PhD prep track.<br />
*Expect to float a lot of cash on credit cards. Reimbursement, in some cases, takes months.<br />
*Expect to not have much of an appetite at lunch (many workshops start right after lunch). Don't order a bacon-burger. <br />
*Don’t expect to be very effective on your other projects. <br />
*Expect to need Advil, or Tylenol. Pepto for sure.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_should_I_expect_when_I_go_on_the_road_with_my_dissertation%3F&diff=8319What should I expect when I go on the road with my dissertation?2009-07-07T15:38:36Z<p>Mdrake: </p>
<hr />
<div>----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[What should I expect when I go on the road with my dissertation?]]</small><br />
|}<br />
<br />
I was asked to share some thoughts on what to expect when you go on the road. So, I'll kick off a list that others can add to as well. ~Drake<br />
<br />
10 things to expect when you take your dissertation on the road:<br />
<br />
*Expect that at least one your flights will be canceled.<br />
*Expect to need multiple copies of your presentation in various locations. Particularly if your laptop is stolen in the airport on your way to an interview and the copy of your jump drive was out-dated. Can you say Kinkos at mid-night? True story. <br />
*Expect to be asked questions that you have never thought about before, but can’t explain why you didn’t think about them.<br />
*Expect to try and anticipate every possible workshop question, but then to hear none of the ones you anticipated. <br />
*Expect to talk about BYU and the PhD prep track, even if you didn’t go through the PhD prep track.<br />
*Expect to float a lot of cash on credit cards. Reimbursement, in some cases, takes months.<br />
*Expect to not have much of an appetite at lunch, since many workshops start right after lunch. <br />
*Don’t expect to be very effective at much of anything else. <br />
*Expect to need Advil, or Tylenol. Pepto for sure.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_should_I_expect_when_I_go_on_the_road_with_my_dissertation%3F&diff=8318What should I expect when I go on the road with my dissertation?2009-07-07T15:38:11Z<p>Mdrake: </p>
<hr />
<div>----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[What should I expect when I go on the road with my dissertation?]]</small><br />
|}<br />
<br />
I was asked to share some thoughts on what to expect when you go on the road. So, I'll kick off a list that other can add to as well. ~Drake<br />
<br />
10 things to expect when you take your dissertation on the road:<br />
<br />
*Expect that at least one your flights will be canceled.<br />
*Expect to need multiple copies of your presentation in various locations. Particularly if your laptop is stolen in the airport on your way to an interview and the copy of your jump drive was out-dated. Can you say Kinkos at mid-night? True story. <br />
*Expect to be asked questions that you have never thought about before, but can’t explain why you didn’t think about them.<br />
*Expect to try and anticipate every possible workshop question, but then to hear none of the ones you anticipated. <br />
*Expect to talk about BYU and the PhD prep track, even if you didn’t go through the PhD prep track.<br />
*Expect to float a lot of cash on credit cards. Reimbursement, in some cases, takes months.<br />
*Expect to not have much of an appetite at lunch, since many workshops start right after lunch. <br />
*Don’t expect to be very effective at much of anything else. <br />
*Expect to need Advil, or Tylenol. Pepto for sure.</div>Mdrakehttp://www.byuaccounting.net/mediawiki/index.php?title=What_should_I_expect_when_I_go_on_the_road_with_my_dissertation%3F&diff=8317What should I expect when I go on the road with my dissertation?2009-07-07T15:37:29Z<p>Mdrake: </p>
<hr />
<div>----<br />
{|style="width:100%;margin-top:+.7em;"<br />
|-align="center"<br />
! style="background:#fafaFe; color:black; height: 20px" | <small>[[Main Page]] ► [[Research]] ► [[What should I expect when I go on the road with my dissertation?]]</small><br />
|}<br />
<br />
[[I was asked to share some thoughts on what to expect when you go on the road. So, I'll kick off a list that other can add to as well. ~Drake<br />
<br />
10 things to expect when you take your dissertation on the road:<br />
<br />
*Expect that at least one your flights will be canceled.<br />
*Expect to need multiple copies of your presentation in various locations. Particularly if your laptop is stolen in the airport on your way to an interview and the copy of your jump drive was out-dated. Can you say Kinkos at mid-night? True story. <br />
*Expect to be asked questions that you have never thought about before, but can’t explain why you didn’t think about them.<br />
*Expect to try and anticipate every possible workshop question, but then to hear none of the ones you anticipated. <br />
*Expect to talk about BYU and the PhD prep track, even if you didn’t go through the PhD prep track.<br />
*Expect to float a lot of cash on credit cards. Reimbursement, in some cases, takes months.<br />
*Expect to not have much of an appetite at lunch, since many workshops start right after lunch. <br />
*Don’t expect to be very effective at much of anything else. <br />
*Expect to need Advil, or Tylenol. Pepto for sure. <br />
<br />
]]</div>Mdrake