Replication of Quasi-Experimental Population Studies: Motivation and Guidance

Abstract

Most quasi-experimental empirical analyses in accounting involve determining a set of sample selection criteria and then applying these criteria to obtain an exhaustive sample for analysis. By including all available observations, one might reasonably view such analyses as population studies. In this paper, I propose a structure and provide related interpretive guidance for conducting intentional, focused replications of population analyses defined by such sample selection criteria.