Experimental Research in Accounting


 Kristina Marie Rennekamp

(Cornell University)


Bern, June 26-28, 2019


This course is designed for PhD students and other researchers interested in experimental research in accounting. 

We will discuss a selection of research topics/studies that draws on behavioral theories to address accounting issues using the experimental method. You will leave this course with a basic understanding of behavioral concepts, and how they apply to accounting settings. You will also be better able to analyze, critique, and construct such research.

Examples of applied topics in the course:

  • Motivated reasoning
  • Affect in decision-making
  • Construal level effects
  • Formatting effects
  • The effects of information delivery medium and other stylistic disclosure characteristics