Accounting Research Paper Critique Components

The following is research paper for critique. Please use the framework in the table below for your answer.

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Phillips, John D. 2003. Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives. The Accounting Review 78(3): 847-874.

Critique Component Critique Task

1. Research Type Determine whether the research is qualitative, quantitative, basic, professional, applied, instructional

Your Answer: The research in the subject is a quantitative research, and this is so because it looks into the relationship between two variables in the sense that the increase of decrease in value of one affects the value of the other. Hence we say that it is a quantitative research since it deals with the quantity or rather values.

2. Research Details Identify and evaluate theory, hypotheses, research method, method of analysis, and the logic used to draw conclusions.

Your Answer:

Theory: the theory used in the paper is the theory of tax planning.

Hypotheses: the hypotheses applied in this research is that the compensation of business unit managers rather than the CEOs on the basis of after-tax leads to reduced or rather decrease in the effective tax rates.

Research Method: surveying, use of questionnaires.

Method of analysis: the method that was employed in the drawing of analysis of the data collected was the comparison of the descriptive statistics from the two groups under study was the main method that was used to analyze the data collected.

The logic used to draw conclusions: the logic that was employed in the drawing of the conclusion was that the idea of after-tax BU-manager performance measure as well as performance manager lead to lower ETRs does not necessarily suggest that such a move promotes or rather propagate for the effectiveness of tax-planning.

3. Writing Quality Assess coherent organization, conciseness, clarity, Standard English, and style (for the target audience)

Your Answer: The study presented was organized in a coherent way, and the points or rather the ideas being presented are seen to be flowing in some sought of logical order. The views are comprehensive such that one can understand the points being discussed by a simple reading of the document. The calculations are organized clearly for the learner to understand how the idea propagated for by the paper is arrived at. Finally, the language used is simple and formal, and this makes it even easier for people to understand how the conclusions are arrived at.

4. Report Format Comment on various sections such as transmittal letter, title page, table of contents, executive summary or abstract or synopsis, introduction, literature review, research method, findings or results, conclusions, and supplements

Your Answer: The title page is organized well with the authors name as well as the publishers details being shown. The title is well presented in bold, and this makes it easier for the audience to identify it. The table of contents is also organized in a clear way such that it shows how the paper is organized and outlined. The abstract or rather the executive summary is clearly stated, and it explains well the research question, methods employed as well as the hypotheses driving the research. The introduction introduces the topic being discussed in a comprehensive way for easier understanding. The article also reviews the article for clarity of information being presented as well as to ensure that it can relate the research conducted with the information on the report. The research method used enables the researcher to come up with extensive findings whose analysis will ensure that the results obtained are reliable and efficient. The findings and results are comprehensively explained as well as tabled for purposes of clarity to the audience.

5. Summary Statement Comment on validity (purpose, rigor, testability, replicability, precision, confidence, parsimony), freedom from bias, variable isolation (internal validity), and inferential logic

Your Answer:

Purpose: The purpose of the article was to determine if the low effective tax rates were as a result of the compensation of the business unit managers as well as the chief executive officers using the after-tax based performance measures.

Rigor: The research was not that rigorous in the sense that it did not adhere to findings from one source but rather had the comparison of two documents to come up with comprehensive results.

Testability: The testability of the research can be described as effective since it achieved the desired objectives of the research.

Replicability: The replicability of the research is insignificant in the sense that the amount of work copied from elsewhere is minimal. Most of the work covered is original findings of the research.

Precision/confidence: the confidence of the research is guaranteed by the researchers as the study was legit and the results ad findings posted there are credible.

Parsimony: the parsimony of the research can be gauged as average since the research employed use of certain resources in coming up with the findings.

Freedom from bias: the research paper is free from biases since it came up with the results after making comparison of different statistics hence coming up with an aggregated finding rather than findings from one source.

Variable isolation (internal validity): the research presents the calculations involved in a clear and precise way such that the variables could be isolated independently.

Inferential logic (external validity): There is the application of external information hence we can assert that there is some sense of inferential logic in the paper.