The doctoral program in Business Administration – Accounting has a large faculty of active researchers that range from junior scholars to accomplished senior faculty. Our faculty members have published extensively and are nationally recognized for their accomplishments. The research interests of our faculty are diverse so our students are exposed to a number of different areas of accounting research. The research interests of our faculty are below:
Financial accounting research investigates how investors, analysts, creditors, and other capital market participants use accounting information. Financial accounting research also investigates how factors such as managerial incentives and accounting standards influence manager’s financial reporting decisions as well as the usefulness of accounting information.
Audit research uses economics- and psychology-based methods to examine factors that influence audit quality. In doing so, audit researchers consider how client and auditor behaviors, capital market forces, and regulators influence audit quality.
Tax research examines numerous areas of tax policy. Specific questions include how taxes influence corporate decisions such as investment and capital structure. Other questions examine factors that influence corporate tax avoidance and topics on the financial reporting of income taxes such as how capital market participants use tax-related information in the financial statements.
Managerial research uses economics-based methods to examine optimal executive compensation and governance and their influence on firm performance. Other topics include factors that influence a firm’s cost structure and use of information to manage operating efficiency and encourage innovation.
Faculty experts: Korok Ray