CONTEMPORARY ACCOUNTING RESEARCH TOPICS

Credit Hours: 3 · Graduate

In this PhD seminar, students will relate and reconcile key theoretical and analytical insights that have emerged in the accounting literature with the vast empirical/experimental research. Specifically, we will pick selected topics of mainstream interest in accounting, review key analytical insights in each topic and relate/reconcile these insights with empirical findings. Where possible, we will attempt to generate testable empirical predictions as well as identify opportunities for analytical research. Topics include agency theory, performance evaluation and incentives, corporate governance, disclosure theory, aspects of auditing, cost measurement and product/capacity planning.