Points to Consider When Self-Assessing Your Empirical Accounting Research

53 Pages Posted: 30 Jul 2012 Last revised: 12 Jan 2016

John Evans III

University of Pittsburgh - Katz Graduate School of Business

Mei Feng

University of Pittsburgh - Katz Graduate School of Business

Vicky B. Hoffman

University of Pittsburgh - Katz Graduate School of Business

Donald V. Moser

University of Pittsburgh - Accounting Group

Wim A. Van der Stede

London School of Economics & Political Science (LSE)

Date Written: May 22, 2014

Abstract

We provide a list of Points to Consider (PTCs) to help researchers self-assess whether they have addressed certain common issues that arise frequently in accounting research seminars and in reviewers’ and editors’ comments on papers submitted to journals. Anticipating and addressing such issues can help accounting researchers, especially doctoral students and junior faculty members, convert an initial empirical accounting research idea into a thoughtful and carefully designed study. Doing this also allows outside readers to provide more beneficial feedback rather than commenting on the common issues that could have been dealt with in advance. The list, provided in the Appendix, consists of five sections: Research Question; Theory; Contribution; Research Design and Analysis; and Interpretation of Results and Conclusions. In each section, we include critical items that readers, journal referees, and seminar participants are likely to raise and offer suggestions for how to address them. The text elaborates on some of the more challenging items, such as how to increase a study’s contribution, and provides examples of how such issues have been effectively addressed in previous accounting studies.

Keywords: self-assessment, archrival, experimental

JEL Classification: M41

Suggested Citation

Evans, John and Feng, Mei and Hoffman, Vicky B. and Moser, Donald V. and Van der Stede, Wim A., Points to Consider When Self-Assessing Your Empirical Accounting Research (May 22, 2014). Contemporary Accounting Research, Vol. 32, No. 3, Fall 2015, pp. 1162-1192. Available at SSRN: https://ssrn.com/abstract=2120181 or http://dx.doi.org/10.2139/ssrn.2120181

John Harry Evans III

University of Pittsburgh - Katz Graduate School of Business ( email )

230 Mervis Hall
Pittsburgh, PA 15260
United States

Mei Feng (Contact Author)

University of Pittsburgh - Katz Graduate School of Business ( email )

Pittsburgh, PA 15260
United States

Vicky B. Hoffman

University of Pittsburgh - Katz Graduate School of Business ( email )

Pittsburgh, PA 15260
United States
412-648-1627 (Phone)

Donald V. Moser

University of Pittsburgh - Accounting Group ( email )

264 Mervis Hall
Pittsburgh, PA 15260
United States
412-648-1726 (Phone)
412-648-1693 (Fax)

Wim A. Van der Stede

London School of Economics & Political Science (LSE) ( email )

Houghton Street
London, WC2A 2AE
United Kingdom
+44 (0)20 7955 7420 (Fax)

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