Approaching Research Broadly, Not Just Deeply: The Case of Real Activities Manipulation

Naomi S. Soderstrom and Jeff Zeyun Chen

China Journal of Accounting Studies, 2016, vol. 4, issue 3, 227-235

Abstract: This commentary discusses how self-identification of accounting researchers by specific subfields (e.g., financial, managerial, audit, tax, systems, and non-profit/governmental) and further, by research method (e.g., archival, experimental, and analytical), limits the scope and potential insights that we can glean from our research. Using the example of research in Real Activities Management (RAM), we illustrate how extending enquiry beyond the boundaries of a narrow research identity can broaden the types of research questions we ask and what we learn from conducting our research. We start with financial accounting research that has documented the existence of RAM and its relation to accrual-based earnings management and then summarize research on the consequences of RAM. We next explore studies outside of the traditional financial accounting setting that have examined similar issues and discuss how incorporating insights from these studies can broaden the enquiry and enhance the contribution of this stream of literature. We conclude by providing an example of where this broader approach has been successfully applied, resulting in new and interesting insights into managerial behavior.

Date: 2016
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DOI: 10.1080/21697213.2016.1218634

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