Seminar in Empirical Accounting Research

Catalog description

Empirical Research on Corporate Reporting: This doctoral-level course covers research on the role of financial and non-financial information in capital and labor markets. The focus is on introducing students to key themes in empirical accounting and capital markets research, and to key research designs applied to examine information-related questions. Course topics include the informational role of financial reports, accounting measurement attributes, earnings management, earnings quality, environmental, social, and governance-related disclosures and the role of key actors in the reporting environment, including management, investors, auditors, analysts, employees, and regulators. The course is interdisciplinary in nature. The readings focus on research design, and key theories, themes and approaches from the accounting, finance, economics, and psychology literature. Our overall goal is develop your understanding of existing research and its strengths and limitations, and to identify new research opportunities.