Ph.D. in Accounting Areas of Research

Faculty-student collaboration is a significant part of the Broad experience. One of our strengths is that our faculty actively conducts research in a wide range of areas, providing excellent opportunities to our students.

Accounting doctoral students have the opportunity to work with some of the top researchers in the following areas:

Auditing
Financial accounting
Managerial accounting
Taxation

Accounting Research Opportunities

Our research aims to address pressing industry issues from a variety of perspectives and methodologies — analytical, archival, experimental, surveys, case studies, field studies and simulations. We conduct research in a number of accounting areas:

Financial accounting, focusing on the link between accounting information and capital markets
Auditing, focusing on the audit function, which sits between the accounting information produced by the firm and capital markets
Managerial accounting, focusing on the link between accounting information and internal users
Tax, focusing on the link between accounting information and taxation authorities as well as the capital markets
Governance, focusing on corporate economic activities, which in turn drive accounting information
Information systems, focusing on systems that collect, store and generate accounting information

Publications

The following research publications have resulted from faculty and Ph.D. student collaborations in recent years.

Allee, K., D. Lynch, K. Petroni and J. Schroeder. 2015. Do Firms Use Inventory to Manage Personal Property Taxes? An Analysis of U.S. Petroleum Refineries. Contemporary Accounting Research 32:2 (2015) pp. 736-762.

Boland, C.M., S.N. Bronson and C.E. Hogan. 2015. Accelerated Filing Deadlines, Internal Controls and Financial Statement Quality: The Case of Originating Misstatements. Accounting Horizons 29 (September): 551-575.

Demere, W., Krishnan, R., K. L. Sedatole, and A. Woods. 2015. Do the Incentive Effects of Relative Performance Measurement Vary with the Ex Ante Probability of Promotion? Management Accounting Research 30: 18-31.

Krishnan, R., F. Miller, and K. L. Sedatole. 2011. The Use of Collaborative Interfirm Contracts in the Presence of Task and Demand Uncertainty. Contemporary Accounting Research 28 (4): 1397–1422.

Lee, Y., K. Petroni and M. Shen. 2006. Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers by Y. Lee, K. Petroni, and M. Shen, Contemporary Accounting Research 23: 3 (2006).

Schroeder, J.H. and C.E. Hogan. 2013. The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms. Auditing: A Journal of Practice and Theory 32 (November): 95-127.

Sedatole, K. L., A. Swaney, and A. Woods. 2016. The Implicit Incentive Effects of Horizontal Monitoring and Team Member Dependence on Individual Performance. Forthcoming in Contemporary Accounting Research.

Sedatole, K. L., D. Vrettos, and S. K. Widener. 2012. The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource. Journal of Accounting Research 50 (2): 553-592.