jae-theory-development
brycewang-stanford/Awesome-Journal-Skills
This guide provides a rigorous framework for developing robust, theory-driven hypotheses in accounting research, especially for high-impact academic journals. It teaches researchers how to transition from observing mere correlations to formulating hypotheses grounded in established economic theories, such as agency theory, information economics, and positive accounting theory. The process emphasizes identifying the core economic friction, naming the acting agents and their incentives, and deriving directional, falsifiable, and a priori predictions.