Accounting Research and the Role of Microeconometrics

The paper discusses and examines the presence of microeconometrics in contemporary accounting research. Quantitative methodology in accounting utilizes econometrics, particularly microeconometrics. Our analysis shows that approximately two-thirds of publications in leading journals, as well as submissions to the SSRN Accounting Research Network employ econometric methods, specifically within the field of financial microeconometrics. The papers reviewed in the author’s two surveys typically use panel econometrics methods, methods of causal microeconometrics and qualitative variables modelling.