Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type

Together with their associated statistical routines, this paper describes the control and sensitivity methods that can be employed by accounting researchers to address the important issue of unobserved (omitted) variable bias in regression and matching models according to the types of variables employed. As with other social science disciplines, an important and pervasive issue in observational (non-experimental) accounting research is omitted...