Financial Accounting and Auditing

Financial Accounting and Auditing

The research group in Financial Accounting (FA) does research in financial reporting, financial statement analysis and valuation, and auditing

The research includes analytical, archival, experimental behavioral, survey, and field studies. Among the group’s current research themes are value relevance of accounting numbers, disclosure of financial information, standard-setting, governmental accounting, materiality and materiality disclosure, ethics, provision of non-audit services, and various topics within auditors’ judgments and decision-making, including fraud detection and professional skepticism.