The audit profession is undergoing significant changes in respect of expectations and demands. The new foundation focusses on enhancing the knowledge of what makes a good audit today and on improving audit practices sustainably.
Faculty Expertise Research Topical Areas If you are a practicing accountant, these topical areas will be familiar to you: Most students enter our accounting doctoral program with some institutional knowledge in one or more of these areas.
However, we welcome students with backgrounds in Mathematics, Economics, Engineering, Finance, Psychology or other related disciplines to apply, and we can remedy any lack of accounting knowledge through additional coursework. Financial Accounting Financial accounting researchers are interested in the use of accounting information by investors, creditors, analysts and other decision makers.
We are also Auditing research in the preparation of accounting information by managers who may respond to economic incentives and use discretion to manage earnings.
Finally, we Auditing research also interested in the regulation of accounting information by standard setters and other regulators who are 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.
Again, 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, motivating creativity, and others.
Taxation Taxation research covers topics of tax policy such as economic incentives, transfer pricing, compliance with tax enforcement, multistate taxation, and numerous topics 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 spend developing deep expertise in research methods.
There are three main methods used by accounting researchers: Archival methods, Experimental or Survey methods, and Analytical methods.
In all cases, your doctoral studies will involve strong 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 that are based on economic theory for its predictions.
Thus, archival research requires a strong background in both statistics and economics, both of which we provide at University of Texas 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 not just in what people do, but why they do it, it is often necessary to conduct controlled experiments or to survey participants.
Researchers in accounting and finance using experiment or survey methods 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.Accounting & Auditing Research: Tools & Strategies helps prepare students to conduct research in their future practice, for the CPA exam, or other professional designations.
As dramatic changes continue to take place within the accounting and auditing environments, developing applied professional research skills in accounting, auditing, and tax. The Deloitte Accounting Research Tool (DART) is a comprehensive online library of accounting and financial disclosure literature.
Updated every business day, DART contains material from the FASB, EITF, AICPA, PCAOB, IASB, and SEC, in addition to Deloitte’s own accounting manuals and other interpretive guidance and publications. Advancing success through information, community and advocacy since Financial Executives International connects senior-level financial executives by defining the profession, exchanging ideas about best practices, educating members and others and working with the government to improve the general economy.
Mar 22, · Internal auditing is an important element in the corporate governance framework. Yet, research related to internal auditing, particularly in emerging economies like India and China, is sparse. Note: Citations are based on reference standards. However, formatting rules can vary widely between applications and fields of interest or study.
The specific requirements or preferences of your reviewing publisher, classroom teacher, institution or organization should be applied.
9 Evolution of Research ~ Evolution of Auditing Shifting Compliance Environment Necessitates Change • Once merely a line item in a broader Compliance Auditing/Monitoring Work Plan, research is an activity that can no longer be dealt with reactively or.