MEASUREMENT OPERATIONALIZATION AND WRITTEN CLARITY IN ACCOUNTING RESEARCH: AN INTEGRATED PEDAGOGICAL APPROACH FOR A DOCTORAL RESEARCH SEMINAR
Keywords:
Measurement Operationalization; Audit Quality; Financial Restatements; Doctoral Business Programs; Replications
Abstract
The purpose of this paper is to provide an integrated pedagogical approach that professors can use with doctoral students to immerse students in a decision-making process that is critical to a successful research project: variable operationalization. Using articles from well-regarded journals to evaluate the operationalization choice of the “restatement” variable, the authors assemble a pedagogical approach that includes exercises professors can use with doctoral students. The setting chosen explores three methods used to operationalize the financial restatement variable in empirical archival accounting literature that students can explore: announcement date, first occurrence, and all occurrences. Students are first tasked with identifying the elements influencing measurement choice. Next, students assess whether findings reveal that statistically distinct results arise from each of the three measurement choices evaluated. Finally, students come to realize that an incorrect measurement choice may subject research findings to reductions in explanatory power, risk of type 1 and type 2 errors, and altered direction (sign) of coefficients. Achieving clarity in measurement choice and exposition are challenges inherent in accounting scholarship. This pedagogical approach helps nascent scholars work through these challenges using an actual empirical research setting, i.e., financial restatements. The insights gained can be applied by doctoral students in their own research efforts.
JEL Classification Codes: M4, C8, C0.
References
SECTION 1:
Abdullah, I., Brink, A. G., Eller, C. K., & Gouldman, A. (2016). Pedagogical training in Ph.D. programs: How does accounting compare to similar disciplines? Advances in Accounting Education: Teaching and Curriculum Innovations, 18, 111-145. https://doi.org/10.1108/s1085-462220160000018005
Anderson, R.G., Greene, W. H., McCullough, B. D., & Vinod, H. D. (2005). The Role of Data and Program Code Archives in the Future of Economic Research. The Federal Bank of St. Louis Working Paper Series. https://doi.org/10.20955/wp.2005.014
Baldwin, A. A., Brown, C. E., & Trinkle, B. S. (2010). Accounting doctoral programs: A multidimensional description. Advances in Accounting Education, 11, 101-128. https://doi.org/10.1108/s1085-4622(2010)0000011008
Brink, W. D., & Quick, L. A. (2016). Accounting doctoral program characteristics: A guide for prospective students. Advances in Accounting Education: Teaching and Curriculum Innovations, 18, 69-109. https://doi.org/10.1108/s1085-462220160000018004
Collins, D. L., Cook, K. A., & Hart, M. T. (2019). Accounting Research Readings Groups. Advances in Accounting Education: Teaching and Curriculum Innovations, 22, 1-22. https://doi.org/10.1108/s1085-462220190000022001
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77(s-1), 35-59. https://doi.org/10.2308/accr.2002.77.s-1.35
Dewald, W. G., Thursby, J. G., & Anderson, R. G. (1986). Replication in empirical economics: The journal of money, credit and banking project. The American Economic Review, 76(4), 587-603.
Dyckman, T. R., & Zeff, S. A. (2014). Some methodological deficiencies in empirical research articles in accounting. Accounting Horizons, 28(3), 695-712. https://doi.org/10.2308/acch-50818
Hail, L., Lang, M., & Leuz, C. (2020). Reproducibility in accounting research: Views of the research community. Journal of Accounting Research, 58(2), 519-543. https://doi.org/10.1111/1475-679x.12305
Newmark, R. I., Hutton, M. R., & Cruz, C. A. (2007). Using a researcher–reviewer pedagogy to teach tax research. Advances in Accounting Education: Teaching and Curriculum Innovations, 8, 53-76. https://doi.org/10.1016/s1085-4622(07)08004-2
Stammerjohan, W. W., Seifert, D. L., & Guidry, R. P. (2009). Factors affecting initial placement of accounting Ph.Ds’. Advances in Accounting Education, 10, 103-118. https://doi.org/10.1108/s1085-4622(2009)0000010007
SECTION 2:
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Bloomfield, D., & Shackman, J. (2008). Non-audit service fees, auditor characteristics and earnings restatements. Managerial Auditing Journal, 23(2), 125-141. https://doi.org/10.1108/02686900810839839
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DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2-3), 275-326. https://doi.org/10.1016/j.jacceco.2014.09.002
Deloitte, L.L.P. (2011). Material Weaknesses and Restatements: Is Tax Still in the Hot Seat?
Demerjian, P. R., Lev, B., Lewis, M. F., & McVay, S. E. (2013). Managerial ability and earnings quality. The Accounting Review, 88(2), 463-498. https://doi.org/10.2308/accr-50318
Desai, H., Hogan, C. E., & Wilkins, M. S. (2006). The reputational penalty for aggressive accounting: Earnings restatements and management turnover. The Accounting Review, 81(1), 83-112. https://doi.org/10.2308/accr.2006.81.1.83
Eilifsen, A., & Messier Jr, W. F. (2000). The incidence and detection of misstatements: A review and integration of archival research. Journal of Accounting Literature, 19, 1-43.
Ernst & Young. (2012). Lessons learned from our review of restatements. Technical Line No.
2012-21 7 August 2012, Retrieved from https://www.carltonfields.com/files/Uploads/Documents/2016/RWI/technicalline_bb2385
_restatements_7august2012.pdf (accessed 29 October 2020)
EY Center for Board Matters. (2015). Financial restatements: Understanding differences and significance. Retrieved from https://studylib.net/doc/18256500/financial-restatements--understanding-differences-and (accessed 29 October 2020)
Ettredge, M. L., Li, C., & Sun L. (2006). The impact of SOX Section 404 internal control quality assessment on audit delay in the SOX era. Auditing: A Journal of Practice & Theory, 25(2), 1-23. https://doi.org/10.2308/aud.2006.25.2.1
Ettredge, M., Scholz, S., Smith, K. R., & Sun, L. (2010). How do restatements begin? Evidence of earnings management preceding restated financial reports. Journal of Business Finance & Accounting, 37(3‐4), 332-355. https://doi.org/10.1111/j.1468-5957.2010.02199.x
Francis, J.R., & Krishnan, J. (2002). Evidence on auditor risk-management strategies before and after the Private Securities Litigation Reform Act of 1995. Asia-Pacific Journal of Accounting & Economics, 9(2), 135-157. https://doi.org/10.1080/16081625.2002.10510607
Francis, J. R., Michas, P. N., & Yu, M. D. (2013). Office size of Big 4 auditors and client restatements. Contemporary Accounting Research, 30(4), 1626-1661. https://doi.org/10.1111/1911-3846.12011
Francis, J. R., & Yu, M. D. (2009). Big Four office size and audit quality. The Accounting Review, 84(5), 1521-1552. https://doi.org/10.2308/accr.2009.84.5.1521
Gleason, C. A., Jenkins, N. T., & Johnson, W. B. (2008). The contagion effects of accounting restatements. The Accounting Review, 83(1), 83-110. https://doi.org/10.2308/accr.2008.83.1.83
Gul, F. A., Wu, D., & Yang, Z. (2013). Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review, 88(6), 1993-2023. https://doi.org/10.2308/accr-50536
Hennes, K. M., Leone, A. J., & Miller, B. P. (2008). The importance of distinguishing errors from irregularities in restatement research: The case of restatements and CEO/CFO turnover. The Accounting Review, 83(6), 1487-1519. https://doi.org/10.2308/accr.2008.83.6.1487
Hogan, B., & Jonas, G.A. (2016). The association between executive pay structure and the transparency of restatement disclosures. Accounting Horizons, 30(3), 307-323. https://doi.org/10.2308/acch-51454
Hoitash, R., Markelevich, A., & Barragato, C. A. (2007). Auditor fees and audit quality. Managerial Auditing Journal, 22(8), 761-786. https://doi.org/10.1108/02686900710819634
Kinney Jr, W. R., Palmrose, Z. V., & Scholz, S. (2004). Auditor independence, non‐audit services, and restatements: Was the US government right? Journal of Accounting Research, 42(3), 561-588. https://doi.org/10.1111/j.1475-679x.2004.t01-1-00141.x
Knechel, W. R., & Sharma, D. S. (2012). Auditor-provided nonaudit services and audit effectiveness and efficiency: Evidence from pre- and post-SOX audit report lag. Auditing: A Journal of Practice & Theory, 31(4), 85-114. https://doi.org/10.2308/ajpt-10298
Larcker, D. F., Richardson, S. A., & Tuna, I. R. (2007). Corporate governance, accounting outcomes, and organizational performance. The Accounting Review, 82(4), 963-1008. https://doi.org/10.2308/accr.2007.82.4.963
Laurion, H., Lawrence, A., & Ryans, J. P. (2017). U.S. audit partner rotations. The Accounting
Review, 92(3), 209-237. https://doi.org/10.2308/accr-51552
McGuire, S. T., Omer, T. C., & Sharp, N. Y. (2012). The impact of religion on financial reporting irregularities. The Accounting Review, 87(2), 645-673. https://doi.org/10.2308/accr-10206
Myers, J. N., Myers, L. A., & Omer, T. C. (2003). Exploring the term of the auditor‐client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review, 78(3), 779-799. https://doi.org/10.2308/accr.2003.78.3.779
Palmrose, Z. V. (1988). An analysis of auditor litigation and audit service quality. The Accounting Review, 63(1), 55-73.
Palmrose, Z. V., Richardson, V. J., & Scholz, S. (2004). Determinants of market reactions to restatement announcements. Journal of Accounting and Economics, 37(1), 59-89. https://doi.org/10.1016/j.jacceco.2003.06.003
Plumlee, M., & Yohn, T. L. (2010). An analysis of the underlying causes attributed to restatements. Accounting Horizons, 24(1), 41-64. https://doi.org/10.2308/acch.2010.24.1.41
Raghunandan, K., Read, W. J., & Whisenant, J. S. (2003). Initial evidence on the association between nonaudit fees and restated financial statements. Accounting Horizons, 17(3), 223-234. https://doi.org/10.2308/acch.2003.17.3.223
Romanus, R. N., Maher, J. J., & Fleming, D. M. (2008). Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons, 22(4), 389-413. https://doi.org/10.2308/acch.2008.22.4.389
Scholz, S. (2014). Financial restatement trends in the United States: 2003–2012. Center for Audit Quality. Retrieved from https://www.thecaq.org/financial-restatement-trends-united-states-2003-2012/ (accessed 29 October 2020)
Securities and Exchange Commission (SEC). (2004). Final Rule: Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date. Release Nos. 33-8400, 34-49424, File No. S7-22-02. Retrieved from https://www.sec.gov/rules/final/33-8400.htm (accessed 29 October 2020)
Securities and Exchange Commission (SEC). (2006). Staff Accounting Bulletin No. 108. Retrieved from https://www.sec.gov/oca/staff-accounting-bulletin-108 (accessed 29 October 2020)
Seetharaman, A., Sun, Y., & Wang, W. (2011). Tax-related financial statement restatements and auditor-provided tax services. Journal of Accounting, Auditing & Finance, 26(4), 677-698. https://doi.org/10.1177/0148558x11409146
Srinivasan, S. (2005). Consequences of financial reporting failure for outside directors: Evidence from accounting restatements and audit committee members. Journal of Accounting Research, 43(2), 291-334. https://doi.org/10.1111/j.1475-679x.2005.00172.x
Stanley, J. D., & DeZoort, F. T. (2007). Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects. Journal of Accounting and Public Policy, 26(2), 131-159. https://doi.org/10.1016/j.jaccpubpol.2007.02.003
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Abdullah, I., Brink, A. G., Eller, C. K., & Gouldman, A. (2016). Pedagogical training in Ph.D. programs: How does accounting compare to similar disciplines? Advances in Accounting Education: Teaching and Curriculum Innovations, 18, 111-145. https://doi.org/10.1108/s1085-462220160000018005
Anderson, R.G., Greene, W. H., McCullough, B. D., & Vinod, H. D. (2005). The Role of Data and Program Code Archives in the Future of Economic Research. The Federal Bank of St. Louis Working Paper Series. https://doi.org/10.20955/wp.2005.014
Baldwin, A. A., Brown, C. E., & Trinkle, B. S. (2010). Accounting doctoral programs: A multidimensional description. Advances in Accounting Education, 11, 101-128. https://doi.org/10.1108/s1085-4622(2010)0000011008
Brink, W. D., & Quick, L. A. (2016). Accounting doctoral program characteristics: A guide for prospective students. Advances in Accounting Education: Teaching and Curriculum Innovations, 18, 69-109. https://doi.org/10.1108/s1085-462220160000018004
Collins, D. L., Cook, K. A., & Hart, M. T. (2019). Accounting Research Readings Groups. Advances in Accounting Education: Teaching and Curriculum Innovations, 22, 1-22. https://doi.org/10.1108/s1085-462220190000022001
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77(s-1), 35-59. https://doi.org/10.2308/accr.2002.77.s-1.35
Dewald, W. G., Thursby, J. G., & Anderson, R. G. (1986). Replication in empirical economics: The journal of money, credit and banking project. The American Economic Review, 76(4), 587-603.
Dyckman, T. R., & Zeff, S. A. (2014). Some methodological deficiencies in empirical research articles in accounting. Accounting Horizons, 28(3), 695-712. https://doi.org/10.2308/acch-50818
Hail, L., Lang, M., & Leuz, C. (2020). Reproducibility in accounting research: Views of the research community. Journal of Accounting Research, 58(2), 519-543. https://doi.org/10.1111/1475-679x.12305
Newmark, R. I., Hutton, M. R., & Cruz, C. A. (2007). Using a researcher–reviewer pedagogy to teach tax research. Advances in Accounting Education: Teaching and Curriculum Innovations, 8, 53-76. https://doi.org/10.1016/s1085-4622(07)08004-2
Stammerjohan, W. W., Seifert, D. L., & Guidry, R. P. (2009). Factors affecting initial placement of accounting Ph.Ds’. Advances in Accounting Education, 10, 103-118. https://doi.org/10.1108/s1085-4622(2009)0000010007
SECTION 2:
American Institute of Certified Public Accountants (AICPA). (1972). AU Section 110 Responsibilities and Functions of the Independent Auditor. Retrieved from https://www.aicpa.org/research/standards/auditattest/downloadabledocuments/au-00110.pdf (accessed 29 October 2020)
Audit Analytics. (2018). 2017 Financial Restatements Review Retrieved from https://blog.auditanalytics.com/2017-financial-restatements-review/ (accessed 29 October 2020)
Blankley, A. I., Hurtt, D. N., & MacGregor, J. E. (2012). Abnormal audit fees and restatements. Auditing: A Journal of Practice & Theory, 31(1), 79-96. https://doi.org/10.2308/ajpt-10210
Bloomfield, D., & Shackman, J. (2008). Non-audit service fees, auditor characteristics and earnings restatements. Managerial Auditing Journal, 23(2), 125-141. https://doi.org/10.1108/02686900810839839
Boland, C. M., Bronson, S. N., & Hogan, C. E. (2015). Accelerated filing deadlines, internal controls, and financial statement quality: The case of originating misstatements. Accounting Horizons, 29(3), 551-575. https://doi.org/10.2308/acch-51075
Choudhary, P., Koester, A., & Shevlin, T. (2016). Measuring income tax accrual quality. Review of Accounting Studies, 21(1), 89-139. https://doi.org/10.1007/s11142-015-9336-9
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13(1), 1-36. https://doi.org/10.1111/j.1911-3846.1996.tb00489.x
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting material accounting misstatements. Contemporary Accounting Research, 28(1), 17-82. https://doi.org/10.1111/j.1911-3846.2010.01041.x
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2-3), 275-326. https://doi.org/10.1016/j.jacceco.2014.09.002
Deloitte, L.L.P. (2011). Material Weaknesses and Restatements: Is Tax Still in the Hot Seat?
Demerjian, P. R., Lev, B., Lewis, M. F., & McVay, S. E. (2013). Managerial ability and earnings quality. The Accounting Review, 88(2), 463-498. https://doi.org/10.2308/accr-50318
Desai, H., Hogan, C. E., & Wilkins, M. S. (2006). The reputational penalty for aggressive accounting: Earnings restatements and management turnover. The Accounting Review, 81(1), 83-112. https://doi.org/10.2308/accr.2006.81.1.83
Eilifsen, A., & Messier Jr, W. F. (2000). The incidence and detection of misstatements: A review and integration of archival research. Journal of Accounting Literature, 19, 1-43.
Ernst & Young. (2012). Lessons learned from our review of restatements. Technical Line No.
2012-21 7 August 2012, Retrieved from https://www.carltonfields.com/files/Uploads/Documents/2016/RWI/technicalline_bb2385
_restatements_7august2012.pdf (accessed 29 October 2020)
EY Center for Board Matters. (2015). Financial restatements: Understanding differences and significance. Retrieved from https://studylib.net/doc/18256500/financial-restatements--understanding-differences-and (accessed 29 October 2020)
Ettredge, M. L., Li, C., & Sun L. (2006). The impact of SOX Section 404 internal control quality assessment on audit delay in the SOX era. Auditing: A Journal of Practice & Theory, 25(2), 1-23. https://doi.org/10.2308/aud.2006.25.2.1
Ettredge, M., Scholz, S., Smith, K. R., & Sun, L. (2010). How do restatements begin? Evidence of earnings management preceding restated financial reports. Journal of Business Finance & Accounting, 37(3‐4), 332-355. https://doi.org/10.1111/j.1468-5957.2010.02199.x
Francis, J.R., & Krishnan, J. (2002). Evidence on auditor risk-management strategies before and after the Private Securities Litigation Reform Act of 1995. Asia-Pacific Journal of Accounting & Economics, 9(2), 135-157. https://doi.org/10.1080/16081625.2002.10510607
Francis, J. R., Michas, P. N., & Yu, M. D. (2013). Office size of Big 4 auditors and client restatements. Contemporary Accounting Research, 30(4), 1626-1661. https://doi.org/10.1111/1911-3846.12011
Francis, J. R., & Yu, M. D. (2009). Big Four office size and audit quality. The Accounting Review, 84(5), 1521-1552. https://doi.org/10.2308/accr.2009.84.5.1521
Gleason, C. A., Jenkins, N. T., & Johnson, W. B. (2008). The contagion effects of accounting restatements. The Accounting Review, 83(1), 83-110. https://doi.org/10.2308/accr.2008.83.1.83
Gul, F. A., Wu, D., & Yang, Z. (2013). Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review, 88(6), 1993-2023. https://doi.org/10.2308/accr-50536
Hennes, K. M., Leone, A. J., & Miller, B. P. (2008). The importance of distinguishing errors from irregularities in restatement research: The case of restatements and CEO/CFO turnover. The Accounting Review, 83(6), 1487-1519. https://doi.org/10.2308/accr.2008.83.6.1487
Hogan, B., & Jonas, G.A. (2016). The association between executive pay structure and the transparency of restatement disclosures. Accounting Horizons, 30(3), 307-323. https://doi.org/10.2308/acch-51454
Hoitash, R., Markelevich, A., & Barragato, C. A. (2007). Auditor fees and audit quality. Managerial Auditing Journal, 22(8), 761-786. https://doi.org/10.1108/02686900710819634
Kinney Jr, W. R., Palmrose, Z. V., & Scholz, S. (2004). Auditor independence, non‐audit services, and restatements: Was the US government right? Journal of Accounting Research, 42(3), 561-588. https://doi.org/10.1111/j.1475-679x.2004.t01-1-00141.x
Knechel, W. R., & Sharma, D. S. (2012). Auditor-provided nonaudit services and audit effectiveness and efficiency: Evidence from pre- and post-SOX audit report lag. Auditing: A Journal of Practice & Theory, 31(4), 85-114. https://doi.org/10.2308/ajpt-10298
Larcker, D. F., Richardson, S. A., & Tuna, I. R. (2007). Corporate governance, accounting outcomes, and organizational performance. The Accounting Review, 82(4), 963-1008. https://doi.org/10.2308/accr.2007.82.4.963
Laurion, H., Lawrence, A., & Ryans, J. P. (2017). U.S. audit partner rotations. The Accounting
Review, 92(3), 209-237. https://doi.org/10.2308/accr-51552
McGuire, S. T., Omer, T. C., & Sharp, N. Y. (2012). The impact of religion on financial reporting irregularities. The Accounting Review, 87(2), 645-673. https://doi.org/10.2308/accr-10206
Myers, J. N., Myers, L. A., & Omer, T. C. (2003). Exploring the term of the auditor‐client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review, 78(3), 779-799. https://doi.org/10.2308/accr.2003.78.3.779
Palmrose, Z. V. (1988). An analysis of auditor litigation and audit service quality. The Accounting Review, 63(1), 55-73.
Palmrose, Z. V., Richardson, V. J., & Scholz, S. (2004). Determinants of market reactions to restatement announcements. Journal of Accounting and Economics, 37(1), 59-89. https://doi.org/10.1016/j.jacceco.2003.06.003
Plumlee, M., & Yohn, T. L. (2010). An analysis of the underlying causes attributed to restatements. Accounting Horizons, 24(1), 41-64. https://doi.org/10.2308/acch.2010.24.1.41
Raghunandan, K., Read, W. J., & Whisenant, J. S. (2003). Initial evidence on the association between nonaudit fees and restated financial statements. Accounting Horizons, 17(3), 223-234. https://doi.org/10.2308/acch.2003.17.3.223
Romanus, R. N., Maher, J. J., & Fleming, D. M. (2008). Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons, 22(4), 389-413. https://doi.org/10.2308/acch.2008.22.4.389
Scholz, S. (2014). Financial restatement trends in the United States: 2003–2012. Center for Audit Quality. Retrieved from https://www.thecaq.org/financial-restatement-trends-united-states-2003-2012/ (accessed 29 October 2020)
Securities and Exchange Commission (SEC). (2004). Final Rule: Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date. Release Nos. 33-8400, 34-49424, File No. S7-22-02. Retrieved from https://www.sec.gov/rules/final/33-8400.htm (accessed 29 October 2020)
Securities and Exchange Commission (SEC). (2006). Staff Accounting Bulletin No. 108. Retrieved from https://www.sec.gov/oca/staff-accounting-bulletin-108 (accessed 29 October 2020)
Seetharaman, A., Sun, Y., & Wang, W. (2011). Tax-related financial statement restatements and auditor-provided tax services. Journal of Accounting, Auditing & Finance, 26(4), 677-698. https://doi.org/10.1177/0148558x11409146
Srinivasan, S. (2005). Consequences of financial reporting failure for outside directors: Evidence from accounting restatements and audit committee members. Journal of Accounting Research, 43(2), 291-334. https://doi.org/10.1111/j.1475-679x.2005.00172.x
Stanley, J. D., & DeZoort, F. T. (2007). Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects. Journal of Accounting and Public Policy, 26(2), 131-159. https://doi.org/10.1016/j.jaccpubpol.2007.02.003
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Published
2022-07-07
How to Cite
Jadallah, J., Chaghervand, A. M., Meckfessel, M. D., & Sellers, R. D. (2022). MEASUREMENT OPERATIONALIZATION AND WRITTEN CLARITY IN ACCOUNTING RESEARCH: AN INTEGRATED PEDAGOGICAL APPROACH FOR A DOCTORAL RESEARCH SEMINAR. International Journal of Accounting & Finance Review, 11(1), 37-48. https://doi.org/10.46281/ijafr.v11i1.1770
Section
Research Paper/Theoretical Paper/Review Paper/Short Communication Paper
Copyright (c) 2022 Jadallah Jadallah, Amirali Moeini Chaghervand, Michele D. Meckfessel, R. Drew Sellers
This work is licensed under a Creative Commons Attribution 4.0 International License.
