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Effective experimental controls for research in international accounting: Further thoughts
Journal article   Peer reviewed

Effective experimental controls for research in international accounting: Further thoughts

Gordian A. Ndubizu, Maria H. Sanchez and Yongtao Hong
Journal of accounting and public policy, v 26(1), pp 117-126
2007
DOI: https://doi.org/10.1016/j.jaccpubpol.2006.11.005

Abstract

Assessment noise Chile, Colombia and Peru Competing information sources Earnings and book value Transparency Valuation properties of US GAAP and IAS
This paper responds to recent research by Ruland et al. [Ruland, W., Shon, J., Zhou, P., 2007. Effective controls for research in international accounting. Journal of Accounting and Public Policy, 26(1), 96–116.] that addresses the effectiveness of experimental controls for research in international accounting, with focus on Ndubizu and Sanchez [Ndubizu, G.A., Sanchez, M.H., 2006. The valuation properties of earnings and book value prepared under US GAAP in Chile and IAS in Peru. Journal of Accounting and Public Policy 25 (2)]. We attempt to remove some misconceptions about effective experimental controls that have surfaced in the debate. We argue that theory and refined proxies alleviate many of the control issues that have surfaced in the literature.

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