Experimental Research in Financial Reporting: From the Laboratory to the Virtual World

Robert Bloomfield and Kristina Rennekamp

Foundations and Trends(R) in Accounting, 2009, vol. 3, issue 1, 1-85

Abstract: Virtual worlds can allow experimental researchers to create and examine settings with far more institutional complexity than is possible in a traditional laboratory setting. This document discusses how studies with greater complexity can complement more traditional experimental methods for those who are studying financial reporting; explores both the opportunities and challenges virtual worlds present to experimentalists; presents some examples of how to implement complex institutions; and discusses how the costs and benefits of the virtual-world laboratory vary across different experimental traditions.

Keywords: Financial reporting; Experimental methods; Accounting; Finance; Experimental economics (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:now:fntacc:1400000012

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