Research in Accounting

Faculty in the Smeal Accounting Department are engaged in a robust range of research topics. The following are examples of current faculty research interests:

• Alternative Accounting Standards: Research examines how management communicates with investors and provides evidence on how amounts are calculated under alternative accounting standards.

• Analysts' Forecasts: Research examines analysts' forecasts to better understand investor behavior and information used in investment decisions.

• Accounting Disclosures for Capital Markets: Research examines accounting information that is disclosed to and utilized by capital market participants.

• Management Disclosure Incentives: Research examines managers' incentives for disclosing accounting information so that one may properly interpret the information.

• Insider Trading: Research examines disclosure rules that affect the trading behavior of corporate insiders who have private information about the value of the firm that employs them.

• Auditors' Opinion Decisions: Research examines auditors' opinion decisions in the presence of financial stress.

• Auditing as a Socially Constructed and Influenced Process: Research examines the concepts derived from sociology, organizational theory, and philosophy of science that focus on understanding what professional endeavor and expertise mean.

• Employee Stock Options: Research examines the financial reporting, taxation, compensation, and valuation aspects of employee stock options, and relationships among employee exercise events and economic factors, tax factors, and psychological factors.

• The Effects of Regulation on Financial Institutions' Decisions: Research examines the effects of taxes, financial accounting, and capital regulation on financial institutions' decisions.

• Investment Management: Research examines effects of trading decisions.

• Tax Policy: Research examines the effects of changes in the corporate tax system.