Academic Research

(3 Credit Hours) · Undergraduate

Academic Research in Accounting expands students' perspectives of accounting beyond GAAP by introducing, via a seminar style format, students to capital markets research with an emphasis on broad accounting topics. Topics covered include audit quality, earnings management, fair value accounting, ownership structure, linguistics, and the role of gender and diversity on firm performance. The course introduces students to research methods, illustrates a protocol to interpret research, and uses the protocol to probe in detail issues important to accounting regulators. The course trains students to be consumers of research that bears on important issues in accounting. Following completion of the course, students will understand the role of science in accounting and how to interpret academic accounting research. Course cannot be taken Pass/Fail.