Thoughts on the Divide Between Theoretical and Empirical Research in Accounting

Journal of Financial Reporting, Forthcoming

30 Pages Posted: 20 Sep 2016 Last revised: 29 Sep 2016

See all articles by Qi Chen

Qi Chen

Duke University - Fuqua School of Business

Joseph Gerakos

Tuck School of Business at Dartmouth College

Vincent Glode

University of Pennsylvania - The Wharton School

Daniel J. Taylor

The Wharton School, University of Pennsylvania

Date Written: September 19, 2016

Abstract

What is the relation between theoretical and empirical research in accounting? What should be the relation? As a mix of individuals with experience in both theory and empirical research, we offered our perspectives on these issues during a lively panel discussion at the 2015 Junior Accounting Theory Conference. This paper highlights key themes from our discussion.

Suggested Citation

Chen, Qi and Gerakos, Joseph and Glode, Vincent and Taylor, Daniel, Thoughts on the Divide Between Theoretical and Empirical Research in Accounting (September 19, 2016). Journal of Financial Reporting, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2841276 or http://dx.doi.org/10.2139/ssrn.2841276

Qi Chen

Duke University - Fuqua School of Business ( email )

Box 90120
Durham, NC 27708-0120
United States
(919) 660-7753 (Phone)

Joseph Gerakos

Tuck School of Business at Dartmouth College ( email )

Hanover, NH 03755
United States

Vincent Glode

University of Pennsylvania - The Wharton School ( email )

3641 Locust Walk
Philadelphia, PA 19104-6365
United States

Daniel Taylor (Contact Author)

The Wharton School, University of Pennsylvania ( email )

3641 Locust Walk
Philadelphia, PA 19104-6365
United States

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