# From Casual to Causal Inference in Accounting Research: The Need for Theoretical Foundations

> Research article (Foundations and Trends® in Accounting, 2016) · cited 70× · AI/ML

**Wikidata**: [openalex:W3123942159](https://www.wikidata.org/wiki/openalex:W3123942159)  
**Source**: https://4ort.xyz/entity/from-casual-to-causal-inference-in-accounting-research-the-need-for-theoretical-foundations