Abstract: The increasing amount of language and visual information in accounting information has attracted much attention at present However, its characteristics of being difficult to quantify and irrational make the traditional empirical research method of financial data get into trouble in the research of language and visual accounting information disclosure, which makes experimental research become a hot topic in this field On the basis of summarizing the basic theories of experimental research on accounting information disclosure, the advantages and disadvantages of various research methods from the two dimensions of behavioral experiment and cognitive neuroscience experiment are compared, and the key areas and relevant literatures of various experimental methods in the research on language and visual accounting information disclosure are sorted out Finally, the deficiencies of experimental research in the field of language and visual accounting information disclosure are analyzed and suggestions for future development are put forward

Key words:  language information, visual information, theoretical innovation, behavioral experiment, cognitive neuroscience experiment