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Some Random Thoughts on the Research and Publication Process

Some Random Thoughts on the Research and Publication Process. W. Robert Knechel, Director International Center for Research in Accounting and Auditing. Starting the Research Process. “Before I was married I had three theories of child-rearing; Now I have three children and no theories”.

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Some Random Thoughts on the Research and Publication Process

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  1. Some Random Thoughts on the Research and Publication Process W. Robert Knechel, Director International Center for Research in Accounting and Auditing

  2. Starting the Research Process “Before I was married I had three theories of child-rearing; Now I have three children and no theories”. Earl of Rochester, 1680. We call this empirical research!

  3. Some general comments • Bad research is easier than good research. • We are all social scientists  human behavior, institutions and decisions vs. gravity, genomes or gestation. • Incentives and cognitive limitations are critical to us. • Multiple methods are good: Archival, Survey, Experimental, Field study (even analytical) • Search for associations defines our research regardless of method (need to understand philosophy of science!) • Ideas, ideas and more ideas: Fruitful efforts often lie at the intersection of theories.

  4. The Playground of Accounting and Business Economics Incentives Cognition Psychology Why do managers commit fraud? Culture/ Institutions Sociology

  5. Selecting Methods • Theory (Suggests to us what should happen) • Empirical analysis (Tells us what actually does happen) • Field study, survey, qualitative analysis (Tells us why it happens)

  6. Selecting/Developing a Project • What is the research issue/question? • Is it interesting (to researcher and research community)? • Does researcher possess (can obtain) the necessary skills? • Is data obtainable? • Does data fit the research question? • Will the results be interesting? To whom?

  7. Five Limitations of Current Research • Slow (no?) advancement in the theoretical foundation of our research. • Weak or ambiguous proxies in empirical research (e.g., audit quality). • Problematic use the audit fee model. • Over-reliance on a “black box” view of the audit. • Need for innovation in experimental work.

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