i do not normally promote my own research on this site, rather it is for opinions and observations about the state of research in accounting in general.

However, Jeff Cohen commissioned a piece that we have put out for widespread comment on SSRN about evaluating field research in auditing, that with a few thoughtful substitutions can generalize to most field research in accounting.

Given the perspective of this blog it should not surprise you that we focus on what unites field researchers across positivist and interpretive paradigms – not what divides us!  Living in a country that has long dealt with the effects of two solitudes (albeit much better than Belgium has, but I digress) we try to given a fair and complete reading about the pints where these two solitudes can come together.

Second we were attempting to be very practical rather than discussing how many angels ( and Devils) can dance on the head of a pin. So do not go looking for five syllable words for the sake of showing off our vocabulary.  I guarantee you that at least one of the co-authors knows what they all mean!  In typical Canadian fashion we used complex language when necessary but not necessarily complex language.

For more see SSRN abstract and paper. Link coming soon.