The purpose of this course is to provide advanced insights into experimental research from managerial accounting, financial accounting and auditing. Therefore, this course covers recent experimental studies from these three accounting areas that apply behavioral decision theory, psychology, and economics to address a variety of accounting research questions. Each study is intended to provide insights into specific and advanced questions of how to motivate, develop, design and write up an experimental study. Therefore, even though from different accounting disciplines, all studies are relevant to all students as they treat fundamental questions for experimental research. The course includes published research, as well as working papers, mainly from leading accounting researchers in the field.
The goals of this course are