Conference. The conference brought together several distinguished speakers from philosophy, economics, finance, accounting and … conference as relevant for accounting researchers. First, we emphasize the role of formal economic theory in informing empirical …

an approach has demonstrated its purchase in other business and management disciplines, including accounting, and has …

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 …