The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial … regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial …

Armstrong et al. (2022) review the empirical methods used in the accounting literature to draw causal inferences. They … as the use of these methods in the accounting literature. In this discussion, I complement their review by broadening the … perspective. I argue for a design-based approach to accounting research that shifts attention from methods to the entire research …