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Download e-book for kindle: Advances in Accounting Behavioral Research, Volume 11 by Vicky Arnold

By Vicky Arnold

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Extra resources for Advances in Accounting Behavioral Research, Volume 11

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Accounting, Organizations and Society, 27, 775–810. 30 AMY M. HAGEMAN Lillis, A. , & Mundy, J. (2005). Cross-sectional field studies in management accounting research: Closing the gaps between surveys and case studies. Journal of Management Accounting Research, 17, 119–141. Llewelyn, S. (2003). What counts as ‘‘theory’’ in qualitative management and accounting research? Introducing five levels of theorizing. Accounting, Auditing, and Accountability Journal, 16, 662–708. Merchant, K. , & Van der Stede, W.

Journal of Accounting and Economics, 39, 295–327. Gibbins, M. (1992). Deception: A tricky issue for behavioral research in accounting and auditing. Auditing: A Journal of Practice and Theory, 11, 113–126. , & Qu, S. Q. (2005). Eliciting experts’ context knowledge with theory-based experiential questionnaires. Behavioral Research in Accounting, 17, 71–88. Gramling, A. , Johnstone, K. , & Mayhew, B. W. (2001). Behavioral research in auditing: Past, present, and future research. Advances in Accounting Behavioral Research, 4, 47–75.

The concept of triangulation has been adopted by researchers to mean that if researchers use, say, two different methods to study a phenomenon and both methods generally arrive at the same result, then they are in a much better position to draw a generalizable inference, relative to the use of a single method. Although the mathematical concept of triangulation used in trigonometry and Euclidean geometry involves three points (two known and one unknown), researchers have broadened the concept to include two or more different methods.

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