Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review

McAllister, G; Sutton, NC; Brown, DA; Parker, D; Lewis, R; Rawlings-Way, O; Lin, J; Harrison, B

Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review

McAllister, G

Sutton, NC Brown, DA Parker, D

Lewis, R

Rawlings-Way, O

Lin, J Harrison, B

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Publisher:: ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
Publication Type:: Journal Article
Citation:: European Accounting Review, 2023, ahead-of-print, (ahead-of-print)
Issue Date:: 2023-01-01

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Field	Value	Language
dc.contributor.author	McAllister, G https://orcid.org/0000-0002-2049-1279
dc.contributor.author	Sutton, NC
dc.contributor.author	Brown, DA
dc.contributor.author	Parker, D https://orcid.org/0000-0003-2552-8613
dc.contributor.author	Lewis, R https://orcid.org/0000-0003-4958-0811
dc.contributor.author	Rawlings-Way, O https://orcid.org/0000-0003-3649-528X
dc.contributor.author	Lin, J
dc.contributor.author	Harrison, B
dc.date.accessioned	2024-02-13T00:40:28Z
dc.date.available	2024-02-13T00:40:28Z
dc.date.issued	2023-01-01
dc.identifier.citation	European Accounting Review, 2023, ahead-of-print, (ahead-of-print)
dc.identifier.issn	0963-8180
dc.identifier.issn	1468-4497
dc.identifier.uri	http://hdl.handle.net/10453/175626
dc.description.abstract	This paper aims to bring to the attention of the accounting research community the opportunities and challenges associated with using public inquiry data for accounting research. We have conducted a systematic review of prior contributions in accounting that incorporate public inquiry data, and identify trends in the types of inquiries, data, and analytic techniques used within the existing literature. Extending out of this analysis, we identify three broad lines of enquiry within accounting research that can be informed by public inquiry data, and provide guidance for future research in the form of specific research topics, questions, and exemplars that illustrate the possibilities of this empirical approach. Finally, we articulate the limitations of public inquiry data and identify strategies researchers may use to realize these possibilities in their own research endeavors.
dc.language	English
dc.publisher	ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
dc.relation.ispartof	European Accounting Review
dc.relation.isbasedon	10.1080/09638180.2023.2180765
dc.rights	info:eu-repo/semantics/closedAccess
dc.subject	1501 Accounting, Auditing and Accountability
dc.subject.classification	Accounting
dc.subject.classification	3501 Accounting, auditing and accountability
dc.title	Using Public Inquiries as a Data Source for Accounting Research: A Systematic Review
dc.type	Journal Article
utslib.citation.volume	ahead-of-print
utslib.for	1501 Accounting, Auditing and Accountability
pubs.organisational-group	University of Technology Sydney
pubs.organisational-group	University of Technology Sydney/DVC (Research)
pubs.organisational-group	University of Technology Sydney/DVC (Research)/Institute For Sustainable Futures
pubs.organisational-group	University of Technology Sydney/Faculty of Business
pubs.organisational-group	University of Technology Sydney/Faculty of Business/Accounting Discipline
pubs.organisational-group	University of Technology Sydney/Faculty of Health
pubs.organisational-group	University of Technology Sydney/Strength - CHT - Health Technologies
pubs.organisational-group	University of Technology Sydney/Centre for Health Technologies (CHT)
utslib.copyright.status	closed_access	*
dc.date.updated	2024-02-13T00:40:27Z
pubs.issue	ahead-of-print
pubs.publication-status	Published
pubs.volume	ahead-of-print
utslib.citation.issue	ahead-of-print

Abstract:

This paper aims to bring to the attention of the accounting research community the opportunities and challenges associated with using public inquiry data for accounting research. We have conducted a systematic review of prior contributions in accounting that incorporate public inquiry data, and identify trends in the types of inquiries, data, and analytic techniques used within the existing literature. Extending out of this analysis, we identify three broad lines of enquiry within accounting research that can be informed by public inquiry data, and provide guidance for future research in the form of specific research topics, questions, and exemplars that illustrate the possibilities of this empirical approach. Finally, we articulate the limitations of public inquiry data and identify strategies researchers may use to realize these possibilities in their own research endeavors.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/175626