An Assessment of Laboratory Experiments in Accounting
评估会计学实验室实验的现状，指出自1970年以来已有100多项实验发表，并说明不打算全面综述，因为已有多个综述可用。
A reading of back issues of the major academic journals in accounting suggests an increasing number of laboratory experiments. Since 1970, the results of over 100 experiments have been published in Accounting, Organizations and Society, The Accounting Review, and the Journal of Accounting Research. These experiments have focused on the behavior of subjects in response to a wide variety of settings and stimuli. Our intent here is to provide an assessment of laboratory experiments in accounting. We do not intend to provide a review of these experiments, since several reviews of experimental research in accounting are available. Dyckman, Gibbins, and Swieringa [1978] review and evaluate experimental and survey research in financial accounting, Gibbins [1977] reviews behavioral research in auditing, and Ashton [1982], Libby [1981], and Libby and Lewis [1977; 1982] review human information processing research in accounting. Also, a review of the diverse accounting experiments would have to be very general. For example, Berelson used to summarize Berelson and Steiner [1964], which contained 1,045 established propositions about human behavior, with three propositions: (1) some do, some don't; (2) the differences aren't very great; and (3) it's more complicated than that. These propositions also may provide more than a casual summary of results from laboratory experiments in accounting.