Advanced Topics in Experimental Accounting Research
The purpose of this course is to provide advanced insights into experimental research from managerial accounting, financial accounting and auditing. Therefore, this course covers recent experimental studies from these three accounting areas that apply behavioral decision theory, psychology, and economics to address a variety of accounting research questions. Each study is intended to provide insights into specific and advanced questions of how to motivate, develop, design and write up an experimental study. Therefore, even though from different accounting disciplines, all studies are relevant to all students as they treat fundamental questions for experimental research. The course includes published research, as well as working papers, mainly from leading accounting researchers in the field.
The goals of this course are
- to deepen students’ understanding of experimental research, particularly in the field of accounting,
- to help students develop the skills necessary to critically evaluate such research,
- to help students develop and motivate their own research ideas,
- to help students develop rigorous experimental designs for conducting their own research,
- to challenge the limits of the experimental research method for accounting research questions.
29. August – 1. September 2022