Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments

Citations

Cited by:

1. Leuz, Christian, 2022. "Towards a design-based approach to accounting research," Journal of Accounting and Economics, Elsevier, vol. 74(2).
   • Leuz, Christian, 2023. "Towards a design-based approach to accounting research," CFS Working Paper Series 703, Center for Financial Studies (CFS).
2. Salman Arif & John D. Kepler & Joseph Schroeder & Daniel Taylor, 2022. "Audit process, private information, and insider trading," Review of Accounting Studies, Springer, vol. 27(3), pages 1125-1156, September.
3. Zhongwei Huang & Thomas Jeanjean & Daphne Lui, 2023. "Analyst independence and earnings management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 598-621, March.
4. Fiechter, Peter & Landsman, Wayne R. & Peasnell, Kenneth & Renders, Annelies, 2024. "Do industry-specific accounting standards matter for capital allocation decisions?," Journal of Accounting and Economics, Elsevier, vol. 77(2).
5. Fang, Lily & Huang, Sterling, 2024. "The governance of director compensation," Journal of Financial Economics, Elsevier, vol. 155(C).
6. Sehwa Kim & Seil Kim & Anya V. Kleymenova & Rongchen Li, 2023. "Current Expected Credit Losses (CECL) Standard and Banks' Information Production," Finance and Economics Discussion Series 2023-063, Board of Governors of the Federal Reserve System (U.S.).
7. Caleb Rawson & Stephen P. Rowe, 2024. "The power of not trading: Evidence from index fund ownership," Review of Accounting Studies, Springer, vol. 29(1), pages 388-422, March.
8. Ying Zhou & David P. Weber & Ce Wen, 2024. "Selection bias in audit firm tenure research," Review of Accounting Studies, Springer, vol. 29(4), pages 3085-3129, December.
9. Patrick Velte, 2023. "Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2406-2418, September.
10. Whited, Toni M., 2022. "Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)," Journal of Accounting and Economics, Elsevier, vol. 74(2).
11. Pierce, Andrew T., 2024. "Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling," Journal of Accounting and Economics, Elsevier, vol. 77(2).
12. Dak-Adzaklo, Cephas Simon Peter & Wong, Raymond M.K., 2024. "Corporate governance reforms, societal trust, and corporate financial policies," Journal of Corporate Finance, Elsevier, vol. 84(C).
13. Zhu, Minghao & Liang, Chen & Yeung, Andy C.L. & Zhou, Honggeng, 2024. "The impact of intelligent manufacturing on labor productivity: An empirical analysis of Chinese listed manufacturing companies," International Journal of Production Economics, Elsevier, vol. 267(C).
14. Travis Chow & Zhongwen Fan & Li Huang & Oliver Zhen Li & Siman Li, 2023. "Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution," Journal of Accounting Research, Wiley Blackwell, vol. 61(5), pages 1425-1477, December.
15. Breuer Matthias, 2025. "Another Way Forward: Comments on Ohlson’s Critique of Empirical Accounting Research," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 15(1), pages 123-139.
16. Kim, Jinhwan & Valentine, Kristen, 2023. "Public firm disclosures and the market for innovation," Journal of Accounting and Economics, Elsevier, vol. 76(1).
17. Saeid Homayoun & Bita Mashayekhi & Amin Jahangard & Milad Samavat & Zabihollah Rezaee, 2023. "The Controversial Link between CSR and Financial Performance: The Mediating Role of Green Innovation," Sustainability, MDPI, vol. 15(13), pages 1-15, July.
18. Ahmed Aboud & Ahmed Saleh & Yasser Eliwa, 2024. "Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Union's Directive 2014/95," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 1305-1320, February.
19. DeFond, Mark & Li, Zengquan & Wong, T.J. & Wu, Kaiwen, 2024. "Competence vs. Independence: Auditors' connections with members of their clients’ business community," Journal of Accounting and Economics, Elsevier, vol. 78(1).
20. Mirko Heinle & Delphine Samuels & Daniel Taylor, 2023. "Disclosure Substitution," Management Science, INFORMS, vol. 69(8), pages 4774-4789, August.
21. He, Guanming & Li, April Zhichao, 2024. "Does media coverage of firms' environment, social, and governance (ESG) incidents affect analyst coverage and forecasts? A risk perspective," International Review of Financial Analysis, Elsevier, vol. 94(C).
22. Xiang Li & Xiaoqin Guo, 2023. "Can Policy Promote Agricultural Service Outsourcing? Quasi-Natural Experimental Evidence from China," Sustainability, MDPI, vol. 15(2), pages 1-18, January.
23. Chatterjee, Bikram & Jia, Jing & Nguyen, Mai & Taylor, Grantley & Duong, Lien, 2023. "CEO remuneration, financial distress and firm life cycle," Pacific-Basin Finance Journal, Elsevier, vol. 80(C).
24. Jiaman Xu & Jiandong Chen & Mengfei Jiang & Jiafu An, 2024. "Inherited trust and informal finance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(1-2), pages 334-362, January.
25. Yost, Benjamin P., 2023. "Do tax-based proprietary costs discourage public listing?," Journal of Accounting and Economics, Elsevier, vol. 75(2).
26. Jared Jennings & Jung Min Kim & Joshua Lee & Daniel Taylor, 2024. "Measurement error, fixed effects, and false positives in accounting research," Review of Accounting Studies, Springer, vol. 29(2), pages 959-995, June.