Accounting

The Accounting concentration curriculum emphasizes economics-based scholarly research in accounting.

Accounting provides a broad understanding of scholarly research in accounting. The program emphasizes archival-based research using economic theories to solve accounting problems which prepare students to conduct original research; i.e., to explain phenomena previously not well understood and then to test proposed explanations empirically.

The Accounting Ph.D. Program is intended to prepare students to conduct original research; i.e., to explain phenomena previously not well understood and then to test proposed explanations empirically. The goal is to prepare students to be the best in the field and place them in top universities.

Faculty in accounting conduct research on a variety of topics, including but not limited to; accounting standards-setting;  analyst forecasts; auditing; corporate financial reporting issues; initial public offerings; internal control;  mergers and acquisitions; securities regulation in international capital markets; taxes and business decisions; tax policy.

Research topics

  • Value relevance of accounting information
  • Valuation
  • Earnings management
  • Accounting conservatism
  • Book-tax differences
  • Tax policy
  • Taxes and business decisions
  • Uncertain tax positions
  • Economics-based accounting
  • Initial Public Offerings
  • Securities regulation in international capital markets

Placement

Graduates have accepted faculty positions at Bentley College, California State University-Los Angeles, Chinese University of Hong Kong, Coast Guard Academy, CUNY – Baruch, Florida Atlantic University, Fordham, George Mason, Northeastern and Villanova, and the Universities of Georgia, Massachusetts, Nebraska-Lincoln, Nevada-Reno, North Carolina, SUNY-Albany, Rhode Island, Rutgers, and Wisconsin.