This paper examines the approaches accounting researchers adopt to draw causal inferences using observational (or … nonexperimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well … methods also make strong assumptions that are not always fully appreciated. We believe that accounting research would benefit …

This paper examines the approaches accounting researchers use to draw causal inferences using observational (or non …-experimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well-known difficulties in … make strong assumptions that are not always fully appreciated. We believe that accounting research would benefit from: more …