Gillian McAllister, Nicole C. Sutton, David A. Brown, Deborah Parker, Rachael Lewis, Olivia Rawlings-Way, Jiali Lin, Bronwen Harrison
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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.
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.