Musings on Accounting Research by Steve

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Monthly Archives: July 2018

more “interesting” BRIA papers

We continue on our mission to learn more about research methods by examining two issues in this first year.

  1. how do on-line worker’s differ from the general population?  W. Brink et al give us some interesting insights into how the values of on-line workers depart from that of the general population.  No surprise here really, I certainly expected them to be different, but what ones? how extensive? were they in areas of interest to accounting researchers?  These are all discussed in this paper.
  2. Recently I accepted a review of dual process theories of human decision making applied to financial accounting and investing.  We recently have seen an uptick in research using dual process theories in both audit and financial accounting research.  Griffiths et al (2016) in AJPT discussed the issue from an audit perspective.  Winchel and Hamilton have a forthcoming piece in BRIA looking at it from the application of finanical accounting. One of the key observations among many that they make is that “heuristic or intuitive or peripheral processing or type 1 thinking” (they all mean in essence the same thing with slight variations) has got a really bad rap over the years, because experimenters set up experimental tasks in such a way that it is rare that deep thinking (i.e. a more rational person approach) does not win.  They point out implicitly, that if this type of thinking was a bad as experimental researchers portray it, we as a species would not have survived so long.  Anyhow, great paper that provides a unifying framework to consider a lot of financial accounting experimental and archival research and that suggests a lot of research directions for the future!  I can foresee a few dissertation papers coming out of this one!!!

One of the neat things about dual process theories is that they are strongly supported by neuroscience evidence and they combine a lot of smaller phenomena (with associated theories) from psychology into one overall theoretical framework.  In other words the commonalities of dual processing theories show that the notion that psychology is all over the map with its theorizing is not really the case.  Those of us who have thought carefully about this know it, but for many researchers (even psychology based ones) they still find this surprising!

dJ

What else have we accepted?

Another paper that is sure to raise some interest (and or hackles) is a very careful study (by Khan and Tronnes from Australia) that suggests like other experimental disciplines, audit behavioral research features a little too many just made the cutoff papers (i.e. p<0.05 and P<0.10).  Mind you, on a percentage basis it appears that it is lower that other disciplines but nonetheless it is signficant both statistically and meaningfully.

Some commentators on the paper feared it would be used to show experimental audit researchers in a bad light as it has no evidence about how audit archival researchers trim their data to achieve the same time.  Now, in my mind, finding a problem in one area and documenting it does not mean you have to find all the dirty linen in our academic closets at once.  No doubt others will be coming along shortly showing a similar pattern in archival audit research (matter of fact I know at least two sets of authors doing work in this area).

In any event a paper that had a hard time being published – at least in auditing journals!!!!

MoreBySteve grows up

Well, after blogging for nine years I finally took the plunge and registered a domain name!!!  What does that mean for you the loyal reader – no MORE ads on the old blog site!!!

Several folks have mentioned they would like to have a comment function on the site.  I was puzzled by this observation as I have always had the comment function set up (moderated mind you) but still set up.  Indeed, a couple of readers comment on occasion.

Finally figured it out – you have to read the individual blog post – not the home page to find the comment function.  So just click on the blog title and you will find the entry reloads and the comment function “leave a reply” opens as a text box at the bottom of the page!!!  And that’s it!!!  You can comment and I may even post your comment!!!

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