Doctoral Seminar in Research in Financial Accounting

Catalog description

This course introduces the landscape of financial accounting research. Three main topics will be included: 1) the use of accounting information by investors, creditors, analysts and other decision makers; 2) the preparation of accounting information by managers who may respond to economic incentives and use discretion to manage earnings; and 3) the regulation of accounting information by standard setters and other regulators who are evaluating the relevance and reliability of current and potential accounting information.