The breadth of our research expertise permits students to explore various research paradigms during their doctoral program. Faculty members respect and enjoy diverse research contributions and insightful new findings.
Research Topics
Financial Accounting
Financial accounting researchers are interested in the use of accounting information by investors, creditors, analysts, and other decision-makers. We also study the preparation of accounting information by managers responding to economic incentives or using discretion to manage earnings. A final area of research study is the regulation of accounting information by standard setters and other regulators evaluating the relevance and reliability of current and potential accounting information.
Auditing
Auditing researchers are interested in questions of independence, governance, compliance, auditing processes, and biases. This research helps global standard-setters and regulators adopt standards and policies that protect the integrity of our accounting information.
Managerial
Managerial accounting research topics include optimal employee compensation and governance, using information for efficiency management, and motivating creativity.
Taxation
Taxation research covers tax policy topics such as economic incentives, transfer pricing, compliance with tax enforcement, multistate taxation, and numerous issues about accounting for income taxation, where tax rules overlap with financial reporting standards.
Research Methodologies
When you earn a doctorate, most of your time is spent developing deep expertise in research methods. Accounting researchers use three main methods. In all cases, your doctoral studies will involve a firm grounding in statistics and typically a choice of either economics or psychology as an additional foundation.
Archival
Archival research involves the statistical analysis of historical data to examine relevant research questions based on economic theory for its predictions. Thus, archival research requires a strong background in statistics and economics, which we provide at The University of Texas at Austin through rigorous coursework in the business school and the economics department.
Experimental
Experimental or survey methods are commonly used to obtain data to conduct what is broadly known as behavioral research. Behavioral research relies on Psychology for its theories. Because this research is interested in what people do and why they do it, it is often necessary to conduct controlled experiments or survey participants. Using experiment or survey methods, researchers in accounting and finance have provided compelling alternative explanations where economic theories sometimes fall short.
Analytical
Analytical research uses quantitative, mathematical models to explain and predict behavior. This research is grounded in game theory from economics. Students wanting to conduct analytical research should have even stronger mathematical backgrounds than other applicants. We will design a program of study that builds on those initial strengths with additional coursework in mathematics and economics.
Faculty Expertise
Find McCombs faculty with expertise in a specific research method area, topic, or both.