Using Laboratory Experiments to Evaluate Accounting Policy Issues

INTRODUCTION Accounting scholars have long been challenged to demonstrate the relevance and timeliness of their research to the issues faced by accounting policymakers. Among others, Schipper (1994), Swieringa (1998), and Barth et al. (2001) provide examples of the progress made by empirical-archival studies in addressing this challenge. Notwithstanding this progress, the ability of empirical-archival accounting research to offer policy-directed...