Open Science Section
The European Accounting Review promotes research that is based on Open Science principles, meaning the practice of science in such a way that others can collaborate and contribute. This collection is devoted to research that complies to these principles and contains studies that are part of Open Science Section of the European Accounting Review. Research in this section to be based on data that is findable, accessible, interoperable and reusable (FAIR). Commercially licensed data can qualify as FAIR as long as the authors have provided reproducible code to obtain the data. Applied methods should be communicated by means that make findings reproducible, normally by providing program code. Data and code can make separate contributions to the literature in addition to the actual findings of the study per se. The Open Science Section is open to all topics and methods, including work that is mostly methodological in nature.
Edited by
Matias Laine(Co-editor, European Accounting Review)
Amir Amel-Zadeh(Co-editor, European Accounting Review)
Joachim Gassen(Associate Editor, European Accounting Review)