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Using Experimental Economics to Resolve Accounting Dilemmas
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Using Experimental Economics to Resolve Accounting Dilemmas

JOYCE E. Berg
Contemporary accounting research, Vol.10(2), pp.547-556
04/01/1994
DOI: 10.1111/j.1911-3846.1994.tb00405.x

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Abstract

Experimental economics is an increasingly important tool in accounting research. This paper examines how the accounting experimentalists' expertise in design, institutional knowledge, and theory can be used to enlighten policy debate. Two recent economics-based experiments examining tax policy and audit education are used to highlight these ideas and show where careful attention to theory would shift the direction of research, making it more applicable to contemporary policy issues.

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