The Kinney Three Paragraphs (and More) for Accounting Ph.D. Students
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The effect of audit materiality disclosures on investors’ decision making
Research initiatives in accounting education: improving learning effectiveness, diversity on corporate boards: a systematic review, constructive obligations and past practice, quantitative empirical research in management accounting: a proposed typology and implications for internal versus external validity, experimental and quasi-experimental designs for generalized causal inference, an empirical evaluation of accounting income numbers, research methods knowledge base, the research methods knowledge base, auditor independence, non‐audit services, and restatements: was the u.s. government right, related papers (5), learning logs: incorporating writing-to-learn assignments into accounting courses, students' perceptions of problem-based learning within an introductory computer application course, mathematics learning device oriented to multiple intelligences within discovery learning to improve critical thinking skills, enhancing students’ learning of factual knowledge, automatic content analysis of student moral discourse in a collaborative learning activity.
Empirical accounting research design for Ph.D
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Empirical Research in Accounting: Tools and Methods
University of Melbourne
25 Apr 2024
This is the on-line version of the work-in-progress edition of Empirical Research in Accounting: Tools and Methods .
The book is being written by Ian D. Gow and Tony Ding . On this page, we detail recent changes to the book as well as materials planned to be added in coming months.
Recent changes
- Finalized chapter on matching
- Replaced discussion of history of econometrics in 4 Causal inference
- Extensive proofreading
- More discussion of code
- Added “alt text” for most figures
- Many changes to increase consistency of code
- Switch to use of stringr functions throughout
- Improved adherence to R style guidelines
- Added many index entries (PDF version)
- Refined chapters in Part I
- Replaced material in 4 Causal inference
- Completed remaining portion of 5 Statistical inference
- Completed 23 Beyond OLS and 24 Extreme values and sensitivity analysis
- Removed incomplete chapter on selection models
- Added chapter on GLMs
- Added appendix on parquet data
- Added material on extreme values and matching
- Prepared templates for Part III
- Converted source code from bookdown to Quarto . One benefit is a much better search engine for this site
- Switched from the magrittr pipe ( %>% ) to the native pipe ( |> ).
- Updated references to “R for Data Science” given recent release of the second edition of that book
- Switched to native form of anonymous functions ( \(x) )
- Migrated from stargazer to modelsummary
- Migrated from lfe to fixest
- Prepared templates for most of Part I and Part II
- Polished material on the efficient markets hypothesis
- Polished chapter on event studies
- Added repository of Quarto templates for exercises.
- Many edits to Part I of the book.
- Added “data science bootcamp” chapter ( 2 Describing data )
- Added chapter on prediction ( 26 Prediction )
- Added material on Zhang (2007) to 13 Event studies (event studies)
- Refined chapter on matching
- Added material on Beaver (1968).
- Added more material to SQL primer (appendix)
- Organized book into parts. See 1.1 Structure of the book for more on how the book is structured.
- Initial draft of second chapter on natural experiments
- Added material on evaluating natural experiments and the parallel trends assumption to 19 Natural experiments revisited
- Filled out chapter on accrual anomaly (Sloan, 1996)
- Added chapter on earnings management mostly focused on DSS (1995)
- Added separate chapter on FFJR (1969)
- Added separate chapter on Ball and Brown (1968)
- Added chapter on RDD
- Added simulation from Leone et al. (2019)
- Added chapter on natural experiments
- Added chapter on panel data
- Extensive revisions to material on IV
Materials to come
Below is our current work plan. Most significant changes are likely to be limited to online supplements as we prepare the text for publication.
Methods (online 2024)
- Complete chapter on selection models
More accruals (online 2024)
- Build up simulations using (somewhat) realistic models of actual business and accounting processes
- Coverage of accrual quality models, including Dechow and Dichev (2002)
Structural models (online 2024)
- Include material on structural models from Gow, Larcker and Reiss (2016)
- Explicitly discuss weaknesses implicit in Gow, Larcker and Reiss (2016) material
- Add an application, perhaps the one from Bertomeu, Beyer, and Taylor (“BBT”)
- Examine a modification of BBT’s model
If you have suggestions for the book or requests, please feel free to contact either Ian or Tony . Alternatively, you may create a new issue describing your suggestion in the repository for the companion package for this course here .
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Empirical Accounting Research Design for Ph.D. Students
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COMMENTS
William R. Kinney, Jr. ABSTRACT: This paper discusses an approach to introducing empirical accounting research design to Ph.D. students. The approach includes a framework for evaluating accounting ex-. periments as well as studies based on passive observation of subjects or data. Alternative.
This Commentary is intended to help beginning Ph.D. students identify, evaluate, and communicate essential components of proposed empirical accounting research using a three-step process. The first step is a structured top-down approach of writing answers to three related questions—What, Why, How—that emphasize the central role of ...
SYNOPSIS This Commentary is intended to help beginning Ph.D. students identify, evaluate, and communicate essential components of proposed empirical accounting research using a three-step process.
concrete applied empirical accounting research virtually inexhaustible. Accounting as an empirical research discipline essentially began in the late 1960s, notably with Ball and Brown (1968) and Beaver (1968). The volume and variety of empirical research has exploded in recent years, due to factors such as the standardization of empirical research
Class -- Friday 12p-3p, SHDH 217 Office hours -- by appointment, SHDH 1312 Zoom Meeting ID: 952 8785 9336 Pass: acct270. Course objectives: This course focuses on holistic research design. The objective of the course is for students to learn how to design a set of rigorous empirical tests for a given research question and set of hypotheses.
Location: Class -- Friday 2p-5p, SHDH 205 Office hours -- by appointment, SHDH 1312. Course objectives: The objective of the course is for students to learn how to design a set of rigorous empirical tests for a given research question and set of hypotheses. The course focuses on research design rather than topics in the literature.
Empirical Accounting Research Design for Ph.D. Students. The Accounting Review (April, 1986) ... who was performing the experiment for his dissertation" with the result that the candidate dropped out of the PhD programme (#7568). Around the same time (30 March 1987), Kaplan wrote to Cooper expressing his pleasure at reading Cooper's reply ...
Accepted by Michel Magnan. We thank Jongwoon (Willie) Choi, Michele Frank, Weili Ge, Jennifer Joe, Steve Kachelmeier, Bill Kinney, Sarah McVay, Bryan Stikeleather, PhD students at the University of Washington, workshop participants at the University of Pittsburgh, the 2012 ABO Doctoral Consortium, and the 2012 AAA Annual Meeting for their helpful comments and suggestions.
Critical Perspectives on Accounting (1992) 3, 87-92 CRITICAL COMMENTARIES KINNEY'S DESIGN FOR ACCOUNTING RESEARCH WILLIAM W. COOPER* AND STEPHEN A. ZEFF j * The University of Texas at Austin and -~ Rice University, Texas In "Empirical Accounting Research Design for Ph.D. Students" (Kinney 1986), William R. Kinney, Jr. expresses a point of view that is increasingly being represented as ...
David F. Larcker & Tjomme O. Rusticus (2007) Endogeneity and Empirical Accounting Research, European Accounting Review, 16:1, 207-215 Valeri Nikolaev & Laurence van Lent (2005) The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy, European Accounting Review, 14:4, 677-724 Topic 3.2: Controls & Matching
Preface. This book provides a course on financial accounting research that begins at an upper-undergraduate ("honours") or introductory PhD level. One goal of the course, like most PhD courses, is to prepare PhD students to take further research courses and to go on to do their own research. Another goal of the course is to provide students ...
Empirical Accounting Research Design for Ph.D. Students - Free download as PDF File (.pdf), Text File (.txt) or read online for free. This paper discusses an approach to introducing empirical accounting research design to Ph.D. students.
Code Title. First Year. Course Units. The course of study for the Ph.D. in Accounting requires the completion of 16 graduate course units.1. Code Title Course Units Core Requirements. Complete the following: 10. Accounting. ACCT 9300 Empirical Design in Accounting Research. ACCT 9400 Research in Accounting I.
TL;DR: In this article , the authors propose a typology of quantitative empirical research in management accounting based on two design features: presence of control group and sample representativeness, and discuss implications of the methods for trade-offs between internal and external validity.
This Commentary is intended to help beginning Ph.D. students identify, evaluate, and communicate essential components of proposed empirical accounting research using a three-step process. The first step is a structured top-down approach of writing answers to three related questions—What, Why, How—that emphasize the central role of conceptual thinking in research design, as well as ...
The book is organized into four parts. Part I: Foundations covers a variety of topics, including research computing, statistics, causal inference, and some details of data sets commonly used in accounting research. This part of the book covers material often not included in the formal coursework of a PhD in accounting.
Class -- Friday 12p-3p, SHDH 217 Office hours -- by appointment Zoom Meeting ID: 952 8785 9336 Pass: acct270. Course objectives: This course focuses on holistic research design. The objective of the course is for students to learn how to design a set of rigorous empirical tests for a given research question and set of hypotheses.
Empirical accounting research design for Ph.D. Selto, F. H. (1986). Empirical accounting research design for Ph.D. students. The Accounting. Review, 61, 338-350. works, or refutation of widely held existing theories. (Not normative, how it ought to be). Y/X primary, V/Z are control variables, may be thought of as a single term.
This is the on-line version of the work-in-progress edition of Empirical Research in Accounting: Tools and Methods. The book is being written by Ian D. Gow and Tony Ding. On this page, we detail recent changes to the book as well as materials planned to be added in coming months. Recent changes. March 2024 Finalized chapter on matching
The goals of the Accounting Information and Management Department (AIM) PhD program are to train students in research methods appropriate for the study of accounting issues from both an empirical/archival and an analytic perspective, and to prepare the students for an academic career at a research-oriented institution in the U.S.
THE ACCOUNTING REVIEW Vol. LXI, No. 2 April 1986 EDUCATION RESEARCH Frank H. Selto, Editor Empirical Accounting Research Design For Ph.D. Students William R. Kinney, Jr. ABSTRACT: This paper discusses an approach to introducing empirical accounting research design to Ph.D. students.
WilliamR. Kinney, Jr. ABSTRACT: This paper discusses an approach to introducing empirical accounting research. design to Ph.D. students. The approach includes a framework for evaluating accounting experiments as well as studies based on passive observation of subjects or data. Alternative.
This class is a doctoral-level introduction to research design and statistical methods for empirical analysis in social science. The class introduces the chief goals of statistical analysis and the causal inference framework, focusing on the importance of specificity in estimands and the properties of statistical estimators, the potential outcomes framework, the definition of causal effects ...
SYNOPSISThis Commentary is intended to help beginning Ph.D. students identify, evaluate, and communicate essential components of proposed empirical accounting research using a three-step process. The first step is a structured top-down approach of writing answers to three related questions—What, Why, How—that emphasize the central role of conceptual thinking in research design, as well as ...