Course objective and motivation
The overall objectives of this course are to provide students with (1) a solid understanding of the role of experiments for addressing accounting research questions and (2) the necessary tools to analyze and run (field) experiments themselves to address their own research questions. To meet these objectives, the course contains of three parts. In Part A, Bart Dierynck and Eddy Cardinaels develop the foundations and focus on (1) developing knowledge and skills related to core aspects of research design, (2) the relevance and usefulness of replications and multi-method research designs. In Part B, Willie Choi will focus on analyzing and running experiments with a focus on behavioral and experimental economics. In Part C, Kathryn Kadous will focus on analyzing and running accounting experiments with a focus on judgment and decision-making. The main theoretical focus will be on psychology theory. Both in Part B and C, all accounting areas will be covered although Kathryn Kadous will pay more attention to financial accounting and auditing while Willie Choi will zoom in more on management accounting. In each part, students will be asked to actively acquire knowledge, ask questions, and present their own insights. This course is useful for any PhD-student interested in experimental research as well as for any PhD-student that needs to sharpen his/her skills regarding research design and methodology.
Course program
Part A: Day 1: Core topics; replications and extensions
Part A: Day 2: Evaluating experiments; multi-method research
Part B: Day 1: The role of theory in accounting research; process evidence
Part B: Day 2: Investor judgment
Part B: Day 3: Auditor judgment; the review process
Part C: Day 1: Developing an experiment; auditing
Part C: Day 2: Experiments in financial and managerial accounting
Part C: Day 3: Presenting your research idea
Course instructors
Professor Eddy Cardinaels is a Professor of Accounting at Tilburg University and part-time professor at KU Leuven. His work combines new insights from psychology and behavioral economics to study how different innovations (AI, ABC, BSC, summaries of earnings releases) affect decision-making of managers in companies. Other experimental work focuses on drivers of honest reporting and social motives in management control decisions. He also conducts archival work on corporate governance examining how social connections between board members affect financial reporting, how companies use their networks to engage in tax avoidance, and factors that drive excess compensation. Eddy has published in leading journals such as The Accounting Review, Journal of Accounting Research, Accounting, Organizations & Society, Review of Accounting Studies, and Contemporary Accounting Research. Eddy received several prestigious awards including the Greatest Impact on Practice Award (AAA).
Professor Jongwoon (Willie) Choi is an Associate Professor in the Department of Accounting and Information Systems. Willie earned his BSBA from Washington University in St. Louis, his MAcc from Ohio State University, and his PhD from Emory University. Willie specializes in managerial accounting. He teaches both undergraduates and graduate management accounting courses, as well as PhD courses in experimental accounting research. In his research, he examines the use of accounting information in managerial decision-making, with an emphasis on strategic performance measurement systems, and performance evaluation and reward systems. Willie has received several awards for his teaching and research. Poets and Quants also recognized him in its annual list of the "40 under 40 Most Outstanding Business Professors."
Professor Bart Dierynck is a Professor of Accounting interested in intellectually-challenging and practically-relevant questions in the broader area of management accounting. Most of his work is multidisciplinary and he is especially known for my multidisciplinary research at the intersection between management accounting on the one hand and operations management, organizational behavior, and sustainability on the other hand. His work appears in leading journals in accounting, organizational behavior and operations management. He is an award-winning teacher and teaches about management accounting, strategy implementation, and corporate responsibility in MSc-programs, MBA- and executive education programs, and tailored in-company programs. He is currently Director Graduate Studies Business at Tilburg School of Economics and Management. He obtained my undergraduate degrees in business economics and my PhD in Accounting at KU Leuven (Belgium). He has held visiting positions at Emory University and INSEAD.
Professor Kathryn Kadous is the Schaefer Chaired Professor of Accounting at Emory University's Goizueta Business School. She served as Director of Graduate Studies and Associate Dean of the Goizueta PhD Programs from 2017-2023. Professor Kadous earned a PhD from the University of Illinois. Her research considers judgment and decision-making issues in auditing and accounting. Her current research is focused primarily on using psychology theory to improve auditor and investor decision making and on methodological issues in experimental research. Professor Kadous' research has been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Organizational Behavior and Human Decision Processes, The Journal of Behavioral Finance, and Auditing: A Journal of Practice and Theory. Professor Kadous has extensive editorial experience and currently serves as Senior (Managing) Editor of The Accounting Review. She has held several positions with the American Accounting Association, including President of the Auditing Section.
Practical information
Venue:
Online, Tilburg University, School of Economics and Management, department of Accounting
Included:
- Course materials (digital)
- Coffee and lunch
- Certificate (6 ECTS)
Certification
Upon successful completion of the course you will receive a certificate worth 6 ECTS (European Credits).