Maximizing the Contribution of JDM-Style Experiments in Accounting

38 Pages Posted: 24 Dec 2016 Last revised: 19 Feb 2018

See all articles by Kathryn Kadous

Kathryn Kadous

Emory University - Goizueta Business School

Yuepin (Daniel) Zhou

University of Illinois at Urbana-Champaign - Department of Accountancy

Date Written: October 7, 2016

Abstract

This paper considers the use of Judgment and Decision Making (JDM) experiments in accounting. It begins with a description of the purpose and goal of JDM experiments in accounting. The bulk of the paper discusses critical issues in designing and implementing JDM-style experiments. Our primary goal is to provide advice about designing and implementing JDM-style experiments in ways that will maximize a study’s likelihood of success and its contribution to the accounting literature. We identify five steps that will help JDM researchers identify meaningful research questions and address them in ways that allow generalization to the problem of interest and beyond. A key theme is that impactful research requires significant planning and pre-work.

Keywords: Judgment and Decision Making, Experiments, Methodology

JEL Classification: C91, M40, M41

Suggested Citation

Kadous, Kathryn and Zhou, Yuepin, Maximizing the Contribution of JDM-Style Experiments in Accounting (October 7, 2016). Available at SSRN: https://ssrn.com/abstract=2887033 or http://dx.doi.org/10.2139/ssrn.2887033

Kathryn Kadous (Contact Author)

Emory University - Goizueta Business School ( email )

1300 Clifton Road
Atlanta, GA 30322-2722
United States
404-727-4967 (Phone)

Yuepin Zhou

University of Illinois at Urbana-Champaign - Department of Accountancy ( email )

1206 South Sixth Street
Champaign, IL 61820
United States

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