2406AC01

Advanced Topics in Experimental Accounting Research

The purpose of this course is to provide advanced insights into current experimental research from managerial accounting, financial accounting and auditing. Therefore, this course covers recent experimental studies from these three accounting areas that apply behavioral decision theory, psychology, and economics to address a variety of classical and recent accounting research questions and new topics (like, e.g., artificial intelligence, social media). Each study is intended to provide insights into specific and advanced questions of how to motivate, develop, design and write up an experimental study. Therefore, even though from different accounting disciplines, all studies are relevant to all students as they treat fundamental questions for experimental research. The course includes published research, as well as recent working papers, mainly from leading accounting researchers in the field.

The goals of this course are

to deepen students’ understanding of experimental research in the field of management accounting, financial accounting, and auditing,
to give students ideas about new topics in accounting and how they can build on them for their own research,
to help students develop the skills necessary to critically evaluate such research,
to help students develop and motivate their own research ideas,
to help students develop rigorous experimental designs for conducting their own research,
to challenge the limits of the experimental research method for accounting research questions.