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Methodological Deficiencies in Empirical - MyAssignmenthelp.com

Question: Discuss about the Methodological Deficiencies in Empirical Research. Answer: Introduction: This paper evaluates the approach of Watts and Zimmerman towards the accounting concepts. The positive concepts are quite wider and scientific theory is required to understand these concepts. This article also reveal about cause and effect relationships. Many challenges which could be faced by corporation have been shown in their practices, concepts of accounting and financial reporting. This research describes various concepts and methodology for effective accounting in an organization (Waymire, 2014). The ontology and epistemology models have also discussed to show the pressure impact over the professionals while preparing the reports of accounting and finance. Further, summary of the given articles have been studied and discussed in this report to offer an idea regarding facts, arguments and figures which has been disclosed by the auditors in this article. For this research, this article, academic books, academic papers, concepts, journals, theories, framework and concepts have been taken as constricted for positive accounting, practices and concepts to analyze it in a proper way. After it, research questions are prepared to perform the study in perfect way (Smith, 2014). These questions would help the users to analyze and evaluate the major issues of positive accounting. This question would also help in obstacles faced by the people while reporting and preparing accounting and financial statement. Further, the significant benefits and limitation of this research have been studied and it has been found that what benefits the company, user and other professionals get through this research as well as the limitations has also been discussed which could manipulate the result and offer some illegal data to the organization or the professionals. More, many accounting concepts, accounting models, cause and effect theory, significant concept, frameworks etc has been discussed in this report. This describe all the if and buts related to possible accounting theory that mitigate the error chances (Slater et al, 2014). At the end, a conclusion and recommendation has been provided for the professionals about the accounting theories and positive accounting policies. This affirmed article paper related with positive accounting recommend numerous knowledge about positive accounting, cause effect relationship, human behavior, its practices, research etc. in concern of accounting. This article paper describe about several factors to create an impact upon accountant and auditors. Such kind of practices over auditing and accounting allows a person to analyze the obstacles which could be restricted the increase of a common decision of an individual (Ahmed, Neel and Wang, 2013). The main endeavor of this research paper and article is to position some accounting practices in quite efficient effective and better way of accounting and auditing to look forward to the research program of auditing and accounting. This article suggests that theoretical and conceptual framework of this article over practices of accounting is activated to motivate an individual (Guan, 2014). It makes an impact over the expressed and implied contracts, accounting policies, organ izational nature, models and theories of accounting and human behavior. From beginning to end of this article, many theories, policies, concepts, human behavior, models and phenomena of accounting is described by the author. it depicts that the professionals have the authorities to accomplish their duties in their own way while they must have concern about the accounting concepts and framework. This article explains the reader about the many theories and framework implemented by many accountants for the concern of better recording and preparation of final financial data (Brown, Preiato and Tarca, 2014). This article depict that if an individual or professional get the chance to do their work on their own way and they permitted to not to take a concern of accounting concepts and other rules and regulation, than the outcome would have many conflicts as every individual would use their own theories and concept to do that task. This article depict that every individual and their mind set is different and thus the issues and arguments over the theories and co ncept would be higher. Constantly, it also explains about different theories over practices of accounting which would help accountant to organize the data and figures in accounting and financing manner. This article also said about the pressurized work. The ontology phenomena have been described in this article. It has been found through this study that if the auditors and other professionals would be pressurized to accomplish their task in a short deadline than they might do their task within the deadline (Bertomeu, Darrough and Xue, 2017). But the chances of ignorance of accounting concept would be more and thus the reported data would not be the correct data. As discussed above, the epistemology and ontology phenomena have been depicted in a deep manner in this article. These models offer about the pressurized work, ignorance of concepts, work within the deadline, chances of errors etc has been described. It has also been found that the auditor of article have conducted a quantitative research to reach on a result about the positive accounting (Dyckman and Zeff, 2014). It has also been found that the qualitative data has been ignored by the author while research and thus the given data could be manipulative. More, at the end this paper depict about any techniques which has been considered while conducting this study and analyzed that scientific theory is among the best theories. This article also suggest that while conducting a research a researcher must concentrate over all the related factors so that the perfect result could be received by the researcher and the users could take a help from it. Research questions: For conducting this reasrch, some questions have been analyzed and according to these questions study has been done. Questions are as follows: What are the reasons behind different outcome of different theories? What are the basic models and theories of accounting? Which factors are quite important for this research? What are the main issues of this research? Theoretical Framework: Theoretical framework of this reasrch depict about every concept and factor of accounting and auditing. Many theories, cause effect relationship, accounting phenomena, accounting behavior and concept etc have been discussed. This research consider about many arguments of professionals, accounting practices, models, scientific techniques etc. Mainly this research has been conducted over all the topic of this article to reach over a conclusion (Engle and Hunton, 2015). More, research has been performed in a better manner to analyze the results. A study over such points and factors depict that entire factors of accounting and auditing offers the failure in the accounting and auditing practices. The ontology concept has been studied to identify the issues, mistakes and conflicts in the concern of accounting and auditing (Samkin and Deegan, 2012). The null hypothesis has been taken for this research and hypothetical tests of this research has been accomplished on this research to analyze the research by invigilator regarding concepts, rules, regulations and practices of accounting. This theory would help the user and reader about the auditing as well as accounting (Deegan, 2017). Drawin theory has also been evaluated to conduct this research. It has been found through this research that the accounting policies are crucial for the individual to take concern about. It has also been analyzed that every company must support their professional to follow the accounting policies and rules so that the outcome of this research could be fine and in a perfect way (Fang et al, 2014). Hence this article and the study over this article depict that the quantitative research has been accomplished and it has been performed in such a manner that only type A error could be occurred. The data has been collected by the author from many books, journals, internet, research papers and journal (Everett, Neu, Rahaman and Maharaj, 2015). Through this report many factors and new facts have been found and it has been analyzed that each human have different nature and their working nature also differ from each other. It has been also analyzed thorough this report that accounting theories would offer a clear view on human behavior that would help them to make decisions. For determining all about the human behavior and its factors null hypothesis is taken for consideration. Significant of positive accounting research This study is considerable for the specialized persons in accounting and auditing to examine every concept of accounting, framework, methodologies and theories. It explains to the reader about accounting concept which is coupled with the auditor and accounting professional. Many concept of Positive accounting are studied for this research. The main importance of this research paper is as follows: In this report, all the concepts of auditing and accounting has been discussed A depth knowledge has been offered to the readers regarding the conceptual framework and theories (Klemstine and Maher, 2014) The behavior of an individual has been discussed in a wide manner Ontology method has been discussed in a perfect manner to understand the auditors situation All the changes has been explained that could be opted by the professional to diminish risk The effect of it would beat all the accounting issues in concern of practices cause and effect relationship has been described well secondary sources has been used to collect the data (Deegan, 2013) Expert of accounting has evaluated the human nature to find the best theory of accounting. The null hypothesis has been taken and hypothetical test is performed to rally round over the professionals for identifying about the mistakes. It would help all the people to understand the accounting practices in positive way. Limitation of Positive accounting research This study over the article has been carried out very efficiently but motionless some limitations are there. The prevalent limitation of this study is that the secondary data has been concerned. Its tough for the people to rely over this data as it is quite old. All the figures has been gathered from old books, journals etc (Slater et al, 2014). Except it, the formation of a paper has not been tracked because of less cost and time. This research has been done to reach over a conclusion and outcome. The accounting models described the perfect accounting policies (Li, 2015). The auditor has accomplished the perfect research to reach over a perfect outcome. This research paper includes many limitations. Conclusion Various theories, concepts and facts have been detailed under this research paper about significance, efficiency, effectiveness and figures. In this, assorted data has been required by the auditors and accountants for the capacity of concepts and practices of accounting in an organization. The main review in this research paper was over the qualitative approach for the assortment of hypothetical data to reach over a outcome of financial transactions. It has also been examined from the auditors that there judgments are required for financial and accounting data of the business. It would be quite helpful for the accountants and auditors to classify entire possible mistakes in the accounting and auditing data has been recorded by the professionals. The main issues have been found in this paper is due to the accounting theories. There are numerous frames, concepts and models which have been utilized in this paper which has accentuated on the decision power of the individual and also on the opinion of an auditor on the true and fair view of the accounting and financial statements. At last, it could be sum up with authors argument that if accountant or auditor would work as per the preferred necessity then there will be few chances of mistakes in an organization. References: Ahmed, A.S., Neel, M. and Wang, D., 2013. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence.Contemporary Accounting Research,30(4), pp.1344-1372. Bertomeu, J., Darrough, M. and Xue, W., 2017. Optimal conservatism with earnings manipulation.Contemporary Accounting Research,34(1), pp.252-284. Brown, P., Preiato, J. and Tarca, A., 2014. Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy.Journal of Business Finance Accounting,41(1-2), pp.1-52. Deegan, C., 2017. Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward.Critical Perspectives on Accounting,43, pp.65-87. Dyckman, T.R. and Zeff, S.A., 2014. Some methodological deficiencies in empirical research articles in accounting.Accounting Horizons,28(3), pp.695-712. Engle, T.J. and Hunton, J.E., 2015. Retraction: The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances.AUDITING: A Journal of Practice Theory,34(3), pp.201-201. Everett, J., Neu, D., Rahaman, A.S. and Maharaj, G., 2015. Praxis, Doxa and research methods: Reconsidering critical accounting.Critical Perspectives on Accounting,32, pp.37-44. Fang, J., Haw, I.M., Yu, V. and Zhang, X., 2014. Positive externality of analyst coverage upon audit services: Evidence from China.Asia-Pacific Journal of Accounting Economics,21(2), pp.186-206. Guan, K., 2014. Corporate Growth, Audit Quality and Accounting Conservatism: Empirical Evidence from Public Companies in China.Journal of Accounting and Economics,5(005). Klemstine, C.F. and Maher, M.W., 2014.Management Accounting Research (RLE Accounting): A Review and Annotated Bibliography. Routledge. Li, X., 2015. Accounting conservatism and the cost of capital: An international analysis.Journal of Business Finance Accounting,42(5-6), pp.555-582. Slater, R.A., Koren, S., Ramot, Y., Buchs, A. and Rapoport, M.J., 2014. Interpreting the results of the Semmes?Weinstein monofilament test: accounting for false?positive answers in the international consensus on the diabetic foot protocol by a new model.Diabetes/metabolism research and reviews,30(1), pp.77-80. Smith, M., 2014.Research methods in accounting. Sage. Waymire, G.B., 2014. Neuroscience and ultimate causation in accounting research.The Accounting Review,89(6), pp.2011-2019.

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