Financial Reporting Qualitative Interview Based Research: A Primer with an Illustrative Example

Responding to increased calls for financial reporting researchers to “enter the field”, the goal of this article is to provide a basic primer on how to conduct field-based research using qualitative interview methods. We start by reviewing the extant, but limited, field research literature in financial reporting. We then assemble a set of resources that facilitate transfer of explicit (also known as declarative, codified or “textbook”) …