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Methodology

A Problem in the Call for Applications of the 2022 Bergen EAA Doctoral Colloquium: and a solution

In April 2021 the composition of the Faculty for the 2021 EAA Virtual Doctoral Colloquium drew criticism, see the ARC Blog, May 8, 2021 and the EAA Newsletter, June 8, 2021, from parts of the EAA membership. The critics maintained that the composition of the 2021 DC Faculty members '[signalled] … a lack of openness for qualitative, organizational and sociological accounting research', compared to the composition of the DC Faculty in prior years. This critique…
WILLEM BUIJINK
WILLEM BUIJINK
4 min read
2
17

Qualitative research interviews using online video technology – challenges and opportunities

Qualitative researchers may struggle to organise face-to-face interviews, because of Covid19-related travel restrictions and budget constraints. Online interviews are a viable alternative. Read all about the opportunities and how to deal with the challenges in the following paper, which is available at https://doi.org/10.1108/MEDAR-03-2021-1252
Matteo Molinari
Matteo Molinari
< 1 min read
0
222

The Tax Complexity Index: An innovative measure to analyze tax complexity across countries

Recently, the relevance of tax complexity has increased significantly. This is a potential threat for the economy and society since the negative consequences of complex tax systems can jeopardize economic prosperity and encourage undesired tax planning as well as tax avoidance. However, research on the impact of tax complexity on the economy and society is limited. It is unclear how to measure complexity: a comprehensive assessment of tax complexity across different countries is needed. Without…
CAREN SURETH-SLOANE
CAREN SURETH-SLOANE
4 min read
0
26

Taking Outlier Treatment to the Next Level

By Joachim Gassen (Humboldt University Berlin, TRR 266 “Accounting for Transparency”) and David Veenman (University of Amsterdam) “To reduce the impact of outliers on our findings, we winsorize the dependent and independent variables at the top and bottom percentile.” If you do empirical archival research in accounting and/or corporate finance, we bet that you have read and written such a sentence many times throughout your career. We know that outliers exist and that we have…
Joachim Gassen
Joachim Gassen
18 min read
0
321

Qualitative accounting research in the time of COVID-19 – changes, challenges and opportunities

Covid-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers. Charl de Villiers and I discuss the changes brought on by the COVID-19 pandemic, and the corresponding challenges and opportunities of conducting qualitative research in accounting. We show how COVID-19 pandemic is reshaping some of the traditional research methods, practices and techniques in qualitative accounting research. Particularly, academic researchers who are reluctant to use the new technologies need…
Matteo Molinari
Matteo Molinari
< 1 min read
0
5

The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers?

Happy to share an article developed with Jonida Carungu and published in Accounting, Auditing and Accountability Journal! Our paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. We aim to highlight how stereotypes change with time and represent the cultural and historical evolution of a society. We show the change of the accountant stereotype from the medieval age to the Renaissance. The Divine…
Matteo Molinari
Matteo Molinari
2 min read
0
411

Better TLCF data: more accurate research results

The possibility to compensate taxable profits with taxable losses from prior years is important in explaining firms’ tax incentives, tax planning, and tax aggressiveness. The tax loss carryforward (TLCF) is the total amount of taxable losses from the past that can be used to offset future taxable income. Data on this TLCF are, however, often missing in Compustat or not available at all for several countries. In our article “Estimating and imputing missing tax loss…
Jacco Wielhouwer
Jacco Wielhouwer
3 min read
0
281

Mobilizing accounting academia against the climate crisis

The following is an edited version of a (German-language) talk I gave at the annual meeting of the German Association of Business Professors' Accounting Section on 18 March 2021. Crises and disasters are massive and threatening dysfunctions in a system. In the case of a crisis, a turning point is reached; in the case of a disaster, on the other hand, there is a permanent decline of often dramatic proportions. Unfortunately, the two can only…
Thorsten Sellhorn
Thorsten Sellhorn
16 min read
0
30

Why consider using quantile regression in your research

Why consider using quantile regression in your research In graduate school, we were taught about the nice properties of the coefficients estimated with the ordinary least square (OLS) regression model: They are BLUE (best linear unbiased estimators). (Note: The ‘best’ in BLUE refers to the sampling distribution having the minimum variance, i.e., most efficient.) If normality is additionally assumed on the disturbance term, then the estimated coefficients are also normally distributed, allowing hypotheses on them…
Andrew Yim
Andrew Yim
3 min read
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1518

Time estimation errors in costing systems

Sophie Maussen & Sophie Hoozée (Ghent University) In a recent article, published in the European Accounting Review, we experimentally studied the joint impact of task interruption and interactive time estimation on the accuracy of time estimates. Employee estimates of task duration constitute an important element of many organizations’ costing systems. As time estimates are subject to estimation error, they may be a source of measurement error, and, subsequently, result in distortions in product and service…
SOPHIE MAUSSEN
SOPHIE MAUSSEN
2 min read
0
1028