利用公众问询作为会计研究的数据来源:系统回顾

IF 2.5 3区 管理学 Q2 BUSINESS, FINANCE
Gillian McAllister, Nicole C. Sutton, David A. Brown, Deborah Parker, Rachael Lewis, Olivia Rawlings-Way, Jiali Lin, Bronwen Harrison
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引用次数: 0

摘要

本文旨在引起会计研究界对使用公共调查数据进行会计研究的机遇和挑战的关注。我们对先前在会计方面的贡献进行了系统的回顾,这些贡献包括公共调查数据,并确定了现有文献中使用的调查类型、数据和分析技术的趋势。在此分析的基础上,我们确定了会计研究中的三条广泛的调查线,这些调查线可以通过公共调查数据获得信息,并以具体的研究主题、问题和范例的形式为未来的研究提供指导,这些研究主题、问题和范例说明了这种实证方法的可能性。最后,我们阐明了公共调查数据的局限性,并确定了研究人员在自己的研究工作中可以使用的策略来实现这些可能性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review
This paper aims to bring to the attention of the accounting research community the opportunities and challenges associated with using public inquiry data for accounting research. We have conducted a systematic review of prior contributions in accounting that incorporate public inquiry data, and identify trends in the types of inquiries, data, and analytic techniques used within the existing literature. Extending out of this analysis, we identify three broad lines of enquiry within accounting research that can be informed by public inquiry data, and provide guidance for future research in the form of specific research topics, questions, and exemplars that illustrate the possibilities of this empirical approach. Finally, we articulate the limitations of public inquiry data and identify strategies researchers may use to realize these possibilities in their own research endeavors.
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来源期刊
European Accounting Review
European Accounting Review BUSINESS, FINANCE-
CiteScore
7.00
自引率
6.10%
发文量
58
期刊介绍: Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.
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