Financial Accounting: Papers dealing with external financial reporting 共including analysts and analyst forecasts兲.
Managerial Accounting: Papers dealing with internal reporting and evaluation, internal bud-geting, and transfer pricing.
Auditing: Papers dealing with auditing and auditors共including internal controls over report-ing兲.
Tax: Papers dealing with federal and state income tax issues, tax planning, tax strategies, and the impact of taxes on capital markets.
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Governance: Papers dealing with overall corporate governance and control共e.g., structure of the board, shareholder rights兲.
Other Topics: All other topics that do not appear to fit into the above categories 共e.g., education, history, the CPA exam, etc.兲.
Methodology Descriptions
Archival: Papers using data from historical market information 共typically stock prices, but could include bond or commodity prices兲. Also known as capital markets research 共e.g., Kothari 2001兲.
Experimental: Papers using data from human subjects that are assigned to multiple treatment groups共to distinguish from survey research, where data is collected from all subjects with no pretreatment assignment兲.
Field Study: Papers using data from direct observation 共i.e., company visits, interviews兲, characterized by a small sample size共often one firm兲 but rich, descriptive data.
Review: A “pseudo-methodology” because a review does not provide new data. Summarizes and synthesizes prior research.
Survey: Papers using data gathered by soliciting information from human subjects without assignment to a treatment group.
Theoretical: Papers constructing and/or using analytical共i.e., mathematical兲 models, charac-terized by proofs, lemmas, etc.
Normative: Papers that do not include data or analytical models共and that do not review prior work兲. This is a “catch-all” category for work that does not fit into the above methodologies.
Normative papers typically argue for a particular accounting treatment or course of action 共i.e., what should be兲.
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