Research Interests
Accounting professors do research on current accounting issues using advanced mathematical, statistical, and economic analysis.
Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: archival, analytical, and experimental. Researchers who utilize archival methods base analyses and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc. Researchers who utilize analytical methods base analyses and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical, sometimes referred to as empirical, studies use math to predict, explain, or give substance to theory. Researchers who utilize experimental methods base analyses and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.
For a thorough description of each methodology as it applies to each subject area, the following matrix has been created to provide help in understanding research:
