The internationally recognized Fox School accounting faculty are actively engaged in research covering a broad spectrum of topics relevant to the private sector, government, and to not-for-profit institutions. The Department ranks in the Top 20 in “research “productivity (Coyne et al. 2010). Its PhD program ranks 20 overall in accounting doctoral programs for recent graduates, rated high in specific areas and methods including Auditing (1), Archival (14), Managerial (26), and Financial (33) (Stephens, et al. 2011).
The faculty aims to create and expand knowledge and understanding of accounting in theory and practice in these core areas. Through scholarship, teaching, and outreach, faculty seeks to communicate this to our students, to the profession, and to continuously be recognized as a top research program nationally and internationally.
Accounting plays a vital role in the development and growth of businesses and other entities in society. Accurate, reliable and transparent disclosures and financial information are critical for owners, managers, providers of capital and other parties to make informed decisions about how to use and allocate resources. Accountants and auditors support and help ensure that capital markets are functioning properly. As capital markets have grown internationally and continue to become more globally integrated, the role of accounting and implications of our research crosses boundaries and borders.
Themes – The Global Impact of Fox School Research
Research is a top priority at the Fox School. Faculty and students across departments regularly make unique contributions that impact the academic world and the global business community, as well as society as a whole. Learn more about the important work done at Fox by exploring the following research themes.
Focusing on approaches to, and consequences of, measuring managerial activity and implications for firm valuation.
Addressing the implications of the separation of ownership from control for monitoring; research in this area includes understanding compensation structures, the role of internal and external auditors, and risk assessment.
Investigating the role of incentives of managers, auditors and the corporate board in determining the transparency and quality of financial reporting; this area also includes how the firm communicates to investors, potential investors, creditors, employees, and other stakeholders.
Focusing on the role of regulation (e.g., SEC) in financial reporting, the shift in the public accounting profession from self-regulation to independent regulation (and the PCAOB), and recent regulatory changes in corporate governance brought about by the Sarbanes-Oxley and Dodd-Frank Acts and financial accounting standards setting (FASB, IASB).
Examining the relevance and reliability of information that is useful to decision makers and using economic and psychological theories to understand the role of information by managers in organizations, participants in labor markets and investors in capital markets.
Brown, L.D., Call, A.C., Clement, M.B., and Sharp, N.Y. “Inside the “Black Box” of Sell-Side Financial Analysts,” Journal of Accounting Research (Forthcoming).
Balsam, S., and Harris, E. “The Impact of CEO Compensation on Nonprofit Donations,” The Accounting Review (89:2), 2014, pp. 425-450.
Banker, R.D., Byzalov, D., and Plehn-Dujowich, J. M. “Demand Uncertainty and Cost Behavior,” The Accounting Review (89:3), 2014, pp. 839-865.
Banker, R.D., Byzalov, D., and Chen, L. “Employment Protection Legislation, Adjustment Costs and Cross-Country Differences in Cost Behavior,” Journal of Accounting and Economics (55:1), 2013, pp. 111-127.
Banker, R.D., Darrough, M.N., Huang, R., and Plehn-Dujowich, J.M. “The Relation between CEO Compensation and Past Performance,” The Accounting Review (88:1), 2013, pp. 1-30.
Basu, Sudipta., “ Book Review: Accounting and Order by Mahmoud Ezzamel”, The Accounting Review(88:4), 2013, pp. 1496-1499.
Brown, L.D., and Larocque, S. “I/B/E/S Reported Actual EPS and Analysts’ Inferred Actual EPS,” The Accounting Review (88:3), 2013, pp. 853-880.
Fung, S.Y.K., Gul, F.A., and Krishnan, Jagan. “City Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing,” The Accounting Review (87:4), 2012, pp. 1281-1307.
Banker, R., Hu, N., Pavlou, P.A., and Luftman, J. “Strategic Positioning, CIO reporting Structure, and Firm Performance,” MIS Quarterly (35:2), 2011, pp. 487-504.
Banker, R., Mitra, S. and Sambamurthy, V. “The Effects of Digital Trading Platforms on Commodity Prices in Agricultural Supply Chains,” MIS Quarterly (35:3), 2011, 599-611.
Krishnan, Jayanthi, Wen, Y., and Zhao, W. “Legal Expertise on Corporate Audit Committees and Financial Reporting Quality,” The Accounting Review (86:6), 2011, pp. 2099-2130.