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other| March 01 2013

Testing Analytical Models Using Archival or Experimental Methods

Shane S. Dikolli;

Shane S. Dikolli

Shane S. Dikolli is an Associate Professor at Duke University, John H. Evans III is a Professor at the University of Pittsburgh, Jeffrey Hales is an Associate Professor at Georgia Institute of Technology, Michal Matejka is an Associate Professor at Arizona State University, Donald V. Moser is a Professor at the University of Pittsburgh, and Michael G. Williamson is an Associate Professor at The University of Texas at Austin.

Corresponding author: Shane S. Dikolli Email: dikolli@duke.edu

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John H. Evans, III;

John H. Evans, III

Shane S. Dikolli is an Associate Professor at Duke University, John H. Evans III is a Professor at the University of Pittsburgh, Jeffrey Hales is an Associate Professor at Georgia Institute of Technology, Michal Matejka is an Associate Professor at Arizona State University, Donald V. Moser is a Professor at the University of Pittsburgh, and Michael G. Williamson is an Associate Professor at The University of Texas at Austin.

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Jeffrey Hales;

Jeffrey Hales

Shane S. Dikolli is an Associate Professor at Duke University, John H. Evans III is a Professor at the University of Pittsburgh, Jeffrey Hales is an Associate Professor at Georgia Institute of Technology, Michal Matejka is an Associate Professor at Arizona State University, Donald V. Moser is a Professor at the University of Pittsburgh, and Michael G. Williamson is an Associate Professor at The University of Texas at Austin.

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Michal Matejka;

Michal Matejka

Shane S. Dikolli is an Associate Professor at Duke University, John H. Evans III is a Professor at the University of Pittsburgh, Jeffrey Hales is an Associate Professor at Georgia Institute of Technology, Michal Matejka is an Associate Professor at Arizona State University, Donald V. Moser is a Professor at the University of Pittsburgh, and Michael G. Williamson is an Associate Professor at The University of Texas at Austin.

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Donald V. Moser;

Donald V. Moser

Shane S. Dikolli is an Associate Professor at Duke University, John H. Evans III is a Professor at the University of Pittsburgh, Jeffrey Hales is an Associate Professor at Georgia Institute of Technology, Michal Matejka is an Associate Professor at Arizona State University, Donald V. Moser is a Professor at the University of Pittsburgh, and Michael G. Williamson is an Associate Professor at The University of Texas at Austin.

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Michael G. Williamson

Michael G. Williamson

Shane S. Dikolli is an Associate Professor at Duke University, John H. Evans III is a Professor at the University of Pittsburgh, Jeffrey Hales is an Associate Professor at Georgia Institute of Technology, Michal Matejka is an Associate Professor at Arizona State University, Donald V. Moser is a Professor at the University of Pittsburgh, and Michael G. Williamson is an Associate Professor at The University of Texas at Austin.

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Author & Article Information

We thank Terry Shevlin for encouraging us to combine our prepared remarks into this article and for helpful comments. We also thank Rob Bloomfield, Lori Shefchik, Terry Warfield, and Ph.D. seminar participants at the Georgia Institute of Technology for their helpful comments.

This article reflects the authors' prepared remarks for an invited, At-Large Panel Session at the 2011 American Accounting Association meeting in Denver, Colorado. The authors wrote different sections of this article based on their diverse experiences. As such, we acknowledge that there will be an inevitable degree of repetition, and perhaps even inconsistency, across sections to the extent that all co-authors may not share the same views with respect to each of the thoughts and ideas contained in this article.

Corresponding author: Shane S. Dikolli Email: dikolli@duke.edu

Received: April 01 2012

Accepted: May 01 2012

Online Issn: 1558-7975

Print Issn: 0888-7993

2013

Accounting Horizons (2013) 27 (1): 129–139.

https://doi.org/10.2308/acch-50287

SYNOPSIS

Analytical models can quite naturally complement empirical data, whether archival or experimental. This article begins by discussing the advantages and disadvantages of combining an analytical model with archival or experimental data in a single study. We next describe how models are typically used in empirical research and discuss when including an analytical model is more versus less useful. Finally, we offer examples of more and less successful combinations of analytical models and empirical data, along with a brief discussion of how such studies are likely to fare in the journal review process.

JEL Classifications: C02; C51; C99.

2013

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