Financial Reporting Qualitative Interview Based Research: A Primer with an Illustrative Example

61 Pages Posted: 10 Jun 2016

See all articles by Steven Salterio

Steven Salterio

Queen's University - Smith School of Business

Staci Kenno

Brock University - Goodman School of Business

Susan A. McCracken

McMaster University - Michael G. DeGroote School of Business

Date Written: June 1, 2016

Abstract

Responding to increased calls for financial reporting researchers to “enter the field”, the goal of this article is to provide a basic primer on how to conduct field-based research using qualitative interview methods. We start by reviewing the extant, but limited, field research literature in financial reporting. We then assemble a set of resources that facilitate transfer of explicit (also known as declarative, codified or “textbook”) knowledge about the interview method. Next, following knowledge transfer theory we attempt to bridge the “knowing-doing gap” by reviewing how we carried out a study on earnings press release creation process. This example driven approach allows us to not only illustrate how explicit knowledge of interview-methods can be applied, but also provides a means to highlight the tacit knowledge about implementation issues and choices. By following the advice in this article, novice field researchers in financial reporting will gain a basic fluency in qualitative interview-based methods that will enable them to more readily acquire the knowledge and skills to respond to the challenge of going into the field and conducting valid, reliable, field based financial reporting research.

Keywords: Field Research, Financial Reporting, Interviews, Qualitative Methods

JEL Classification: M4

Suggested Citation

Salterio, Steven E. and Kenno, Staci and McCracken, Susan A., Financial Reporting Qualitative Interview Based Research: A Primer with an Illustrative Example (June 1, 2016). Available at SSRN: https://ssrn.com/abstract=2792438 or http://dx.doi.org/10.2139/ssrn.2792438

Steven E. Salterio (Contact Author)

Queen's University - Smith School of Business ( email )

Kingston, Ontario K7L 3N6
Canada
613-5336926 (Phone)

HOME PAGE: http://web.business.queensu.ca/faculty/ssalterio/

Staci Kenno

Brock University - Goodman School of Business ( email )

1812 Sir Isaac Brock Way
St. Catherines, Ontario L2S 3A1
Canada

Susan A. McCracken

McMaster University - Michael G. DeGroote School of Business ( email )

1280 Main Street West
Hamilton, Ontario L8S 4M4
Canada

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