research topics in accounting for phd

Areas of Research

Students & Placements
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Faculty-student collaboration is a significant part of the Broad experience. One of our strengths is that our faculty actively conducts research in a wide range of areas, providing excellent opportunities to our students.

Accounting doctoral students have the opportunity to work with some of the top researchers in the following areas:

Financial accounting
Managerial accounting

Accounting Research Opportunities

Our research aims to address pressing industry issues from a variety of perspectives and methodologies — analytical, archival, experimental, surveys, case studies, field studies and simulations. We conduct research in a number of accounting areas:

Financial accounting, focusing on the link between accounting information and capital markets
Auditing, focusing on the audit function, which sits between the accounting information produced by the firm and capital markets
Managerial accounting, focusing on the link between accounting information and internal users
Tax, focusing on the link between accounting information and taxation authorities as well as the capital markets
Governance, focusing on corporate economic activities, which in turn drive accounting information
Information systems, focusing on systems that collect, store and generate accounting information

Publications

The following research publications have resulted from faculty and Ph.D. student collaborations in recent years.

Allee, K., D. Lynch , K. Petroni and J. Schroeder . 2015. Do Firms Use Inventory to Manage Personal Property Taxes? An Analysis of U.S. Petroleum Refineries. Contemporary Accounting Research 32:2 (2015) pp. 736-762. Boland, C.M ., S.N. Bronson and C.E. Hogan. 2015. Accelerated Filing Deadlines, Internal Controls and Financial Statement Quality: The Case of Originating Misstatements. Accounting Horizons 29 (September): 551-575. Demere, W. , Krishnan, R., K. L. Sedatole, and A. Woods . 2015. Do the Incentive Effects of Relative Performance Measurement Vary with the Ex Ante Probability of Promotion? Management Accounting Research 30: 18-31. Krishnan, R., F. Miller , and K. L. Sedatole. 2011. The Use of Collaborative Interfirm Contracts in the Presence of Task and Demand Uncertainty. Contemporary Accounting Research 28 (4): 1397–1422. Lee, Y., K. Petroni and M. Shen . 2006. Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers by Y. Lee, K. Petroni, and M. Shen, Contemporary Accounting Research 23: 3 (2006). Schroeder, J.H. and C.E. Hogan. 2013. The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms. Auditing: A Journal of Practice and Theory 32 (November): 95-127. Sedatole, K. L., A. Swaney, and A. Woods . 2016. The Implicit Incentive Effects of Horizontal Monitoring and Team Member Dependence on Individual Performance. Forthcoming in Contemporary Accounting Research . Sedatole, K. L., D. Vrettos , and S. K. Widener. 2012. The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource. Journal of Accounting Research 50 (2): 553-592.

Accounting @ Broad

From the conversation, featuring anjana susarla, from npr marketplace, get connected with broad:.

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Our doctoral program in the accounting field offers broadly based, interdisciplinary training that develops the student’s skills in conducting both analytical and empirical research.

Emphasis is placed on developing a conceptual framework and set of skills for addressing questions broadly related to accounting information. While issues of financial reporting, managerial accounting, corporate governance and taxation are the ultimate concern, special emphasis is given to applying basic knowledge of economics, decision theory, and statistical inference to accounting issues.

Spectrum of Interests and Research Methods

Faculty research represents a broad spectrum of interests and research methods:

Empirical and analytical research on the relation between accounting information and capital market behavior examines the characteristics of accounting amounts, the effect of accounting disclosures on the capital market, the role of analysts as information intermediaries, and the effects of management discretion. Issues examined also include the impact of financial information on stock and option prices, earnings response coefficients, market microstructure, earnings management, voluntary disclosures, and the effect of changes in accounting standards and disclosure requirements.
Problems of information asymmetries among management, investors, and others are currently under study. This research investigates, analytically and empirically, the structure of incentive systems and monitoring systems under conditions of information asymmetry. Research on moral hazard, adverse selection, risk sharing, and signaling is incorporated into this work.
Other ongoing projects include research on the economic effects of auditing and regulation of accounting information, and analysis of tax-induced incentive problems in organizations.
Additional topics of faculty interest include analytical and empirical research on productivity measurement, accounting for quality, activity-based costing for operations and marketing, and strategic costing and pricing.

Preparation and Qualifications

It is desirable for students to have a solid understanding of applied microeconomic theory, econometrics and mathematics (linear algebra, real analysis, optimization, probability theory) prior to the start of the program. Adequate computer programming skills (e.g. Matlab, SAS, STAT, Python) are necessary in coursework. A traditional accounting background such as CPA is not required.

Faculty in Accounting

Christopher s. armstrong, jung ho choi, george foster, brandon gipper, ron kasznik, john d. kepler, jinhwan kim, rebecca lester, iván marinovic, maureen mcnichols, joseph d. piotroski, kevin smith, emeriti faculty, mary e. barth, william h. beaver, david f. larcker, charles m. c. lee, stefan j. reichelstein, recent publications in accounting, elpr: a new measure of capital adequacy for commercial banks, fraudulent financial reporting and the consequences for employees, board diversity and shareholder voting, recent insights by stanford business, nine stories to get you through tax season, tax cuts in the uk gave an unexpected boost to african economies, the hidden costs of clicking the “buy now, pay later” button.

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PhD in Accounting

PhD in Behavioral Science
PhD in Econometrics and Statistics
PhD in Economics
PhD in Finance
PhD in Management Science and Operations Management
PhD in Marketing
Joint Program in Financial Economics
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Joint PhD/JD Program

Chicago Booth has one of the preeminent PhD accounting programs. Our faculty conduct groundbreaking scholarly work, and our graduates have played a central role in the evolution of modern accounting research.

As a PhD student in accounting at Booth, you’ll have the freedom to explore and cultivate your research interests from day one—wherever they lead.

You’ll join a collaborative research community and work with prominent scholars whose groundbreaking research is recognized for its impact on the academic literature, accounting practice and policymaking, securities regulation, and elsewhere. In addition to your stipend, you may apply for research and conference travel funding from our research centers and the Stevens Doctoral Program. In research workshops and conferences, you’ll present your work and hear about the work of fellow researchers.

Our Distinguished Accounting Faculty

As measured by research productivity and impact, Chicago Booth has one of the best accounting faculty groups in the world. The group includes Philip G. Berger, Hans B. Christensen, Merle Erickson, Christian Leuz, Michael Minnis, Valeri Nikolaev, Haresh Sapra, Douglas J. Skinner, and Abbie J. Smith, as well as an outstanding group of research-active junior faculty. The school is committed to maintaining the quality of this group.

These distinguished scholars are also teachers and mentors who will advise you, coauthor papers with you, supervise your thesis, help you find an outstanding job, and serve as colleagues throughout your career.

Philip G. Berger

Wallman Family Professor of Accounting

Hans B. Christensen

Chookaszian Family Professor of Accounting and David G. Booth Faculty Fellow

Anna Costello

Professor of Accounting and David G. Booth Faculty Fellow

Merle Erickson

Professor of Accounting

Joao Granja

Associate Professor of Accounting and Jane and Basil Vasiliou Faculty Scholar

Christian Leuz

Charles F. Pohl Distinguished Service Professor of Accounting and Finance

Bradford Levy

Assistant Professor of Accounting

Charles McClure

Michael Minnis

Professor of Accounting and Charles E. Merrill Faculty Scholar

Maximilian Muhn

Valeri Nikolaev

James H. Lorie Professor of Accounting and FMC Faculty Scholar

Madhav Rajan

Dean and George Pratt Shultz Professor of Accounting

Thomas Rauter

Assistant Professor of Accounting and IBM Corporation Faculty Scholar

Amoray Riggs-Cragun

Assistant Professor of Accounting and Kathryn and Grant Swick Faculty Scholar

Delphine Samuels

Associate Professor of Accounting and James S. Kemper Faculty Scholar

Haresh Sapra

Charles T. Horngren Professor of Accounting

Douglas J. Skinner

Deputy Dean for Faculty and Sidney Davidson Distinguished Service Professor of Accounting

Abbie J. Smith

Boris and Irene Stern Distinguished Service Professor of Accounting

Christopher Stewart

Assistant Professor of Accounting and William S. Fishman Faculty Fellow

Associate Professor of Accounting and Kathryn and Grant Swick Faculty Scholar

Anthony Welsch

Anastasia A Zakolyukina

Associate Professor of Accounting

Alumni Success

The American Accounting Association periodically awards a prize for seminal contributions to the accounting literature. Graduates of the PhD Accounting Program are regular winners of this prestigious prize.

Our PhD graduates in accounting go on to faculty positions at some of the world's most prestigious institutions.

Kalash Jain, MBA '23, PhD '23

Assistant Professor of Business, Accounting Division Columbia Business School, Columbia University His research examines the impact of information processing frictions and investor decision making on asset prices and firm investment. His dissertation area is in accounting.

Sinja Leonelli, MBA '23, PhD '23

Assistant Professor of Accounting Stern School of Business, New York University Sinja's research primarily examines misconduct reporting, regulation and enforcement, and the use of ESG information by stakeholders such as regulators, employees, and consumers. Her dissertation area is in accounting.

Shirley Lu, MBA ’21, PhD ’21

Assistant Professor of Business Administration Harvard Business School, Harvard University Shirley Lu studies Corporate Social Responsibility (CSR) disclosure, with a focus on climate change and gender diversity. Her dissertation area is in accounting.

Spotlight on Research

Chicago Booth Review frequently highlights the work of accounting PhD students, faculty, and alumni.

One Way Discrimination Creeps into the Supply Chain

A Q&A with Chicago Booth’s Anna Costello about how the pandemic affected which suppliers got paid on time.

AI Reads between the Lines to Discover Corporate Risk

“Corporate risk exposures are often subtly implied in conference call discussions rather than explicitly stated,” write Chicago Booth PhD student Alex G. Kim and Booth’s Maximilian Muhn and Valeri Nikolaev.

Civilization is Based on Accounting

A Q&A with Chicago Booth’s Ray Ball on accounting’s past and future.

Financial Data Privacy Could Help Fight Poverty

Historical data can shape future outcomes, helping to determine whether a prospective borrower has access to a home, car, or other opportunities, write University of Utah’s Mark Jansen, Chicago Booth PhD student Fabian Nagel, and Booth’s Constantine Yannelis and Anthony Lee Zhang.

A Network of Support

Doctoral students at Booth have access to the resources of several research centers that offer funding for student work, host workshops and conferences, and foster a strong research community.

The Chookaszian Accounting Research Center The Chookaszian Accounting Research Center coordinates accounting research at Chicago Booth and hosts research brown bags and workshops. It also publishes the Journal of Accounting Research , one of the top accounting research journals in the world.

George J. Stigler Center for the Study of the Economy and the State Dedicated to examining issues at the intersection of politics and the economy, the Stigler Center supports research in the political, economic, and cultural obstacles to better working markets.

Rustandy Center for Social Sector Innovation Chicago Booth’s destination for people committed to tackling social and environmental problems, the Rustandy Center supports the work of PhD students and others who are focused on transforming the social sector.

Inside the Student Experience

For Andrew Sutherland, PhD ’13, coauthoring research with Booth faculty was a highlight of the Stevens Program.

Video Transcript

Andrew Sutherland, ’13: 00:09 In accounting, there's tons and tons of research on these big public firms that have an army of investor relations people and they constant disclosing things. That's where most of the research was happening, but there's this whole other half of the economy, these private firms, that we didn't really know a lot about. We didn't know a lot about how they got credit. What was interesting to me is that a lot of time, firms are able to get credit without even providing any financial statements or any information whatsoever to the bank. The reason they're able to get credit is that they have a credit score. So in other words, the information is coming, not from the form itself, but from another bank who had dealt with them in the past. What really struck me was there wasn't really a lot of research out there on this information channel. That's when I decided I wanted to learn a little bit more about what this reporting channel does to contract and help firms get credit and how it changes banks' incentives to lend.

Andrew Sutherland, ’13: 01:01 Basically, the firms that have a good credit record or a long track record of borrowing successfully were the ones that were able to shop around. We would think that's a good thing, that giving firms more choice about who to borrow from kind of increases social welfare, you get better matching between lenders and firms. Kind of the dark side is that the firms that have had payment trouble that have defaulted or missed some payments on loans sort of get shut out of the credit part. You have a harder time starting any new relationships with outside lenders. That's kind of a cost.

Andrew Sutherland, ’13: 01:34 The second cost is that information sharing changes the game for lenders. So, if participating in this credit bureau basically allows outside lenders to pick off the firms that are doing better, then that destroys the incentive for lenders to kind of invest in relationships to begin with. That's sort of the second dark side of information sharing, if you will.

Andrew Sutherland, ’13: 01:54 So, I coauthor on a number of projects with the junior faculty member here named Mike Minnis. I probably talked to Mike more than I talk to my wife. I don't know if that's a good thing or a bad thing. But, I mean, as a PhD student, there's only so much you can learn in class, and having a faculty member to work with that's kind of gone through the ropes and understands the review process, that's done something on their own, it gives you a really good opportunity to learn. That's something, I think that was absolutely instrumental in my success

Current Accounting Students

PhD students in accounting come to Chicago Booth with a wide range of interests and goals. Recent dissertations have focused on everything from machine learning to the impact of fiscal monitoring, and graduates have gone on to positions at some of the world’s preeminent institutions, including Columbia Business School, Stanford Graduate School of Business, and the Wharton School of the University of Pennsylvania.

Current Students

Samuel Chang Jonas Dalmazzo Jewel Evans Lingyu Gu Yanzi (Yvonne) Han Grant Hayes Roope Keloharju Maria Khrakovsky Alex Kim Ginha Kim Andrew McKinley Fabian Nagel Pietro Ramella Hristiana Vidinova Hanbyul Yoon Jingyu Zhang

Program Expectations and Requirements

The Stevens Program at Booth is a full-time program. Students generally complete the majority of coursework and examination requirements within the first two years of studies and begin work on their dissertation during the third year. For details, see General Examination Requirements by Area in the Stevens Program Guidebook below.

Download the 2023-2024 Guidebook!

Next MBA application deadline, May 1. You belong here.

Enter a Search Term

Accounting ph.d., earn a ph.d. in business and a major concentration in accounting and learn the essentials in theory, research methods and contemporary accounting issues.

Accounting Research involves the systematic and scientific study of accounting systems, institutions, standards and regulations for the purpose of understanding and characterizing their decision-facilitating and decision-influencing roles within organizations, in product and capital markets, and across economies. For instance, financial reporting systems play many roles in publicly held organizations characterized by separation of ownership from control. They help investors in valuing their claims to firms in financial markets (valuation role), are essential for corporate control and managerial performance evaluation (auditing, governance and stewardship roles), and impact how firms allocate their resources and make financial decisions (real effects). In a similar vein, management accounting systems facilitate planning and control within organizations. Often, these many roles of accounting information interact, posing challenges for system designers, policy makers, and standard setters.

The main goal of the accounting doctoral program is to train students to do high-quality research, and become influential scholars in top academic institutions. The accounting group has world-class senior faculty and young, talented scholars with considerable expertise in the above topics and a vibrant research environment. In addition, the program leverages the resources and excellence of Rice University in related fields such as finance, economics and statistics. Students will be required to take courses in economics, statistics, econometrics, finance, and a rigorous set of cutting-edge research seminars covering the essentials in theory, research methods, and contemporary accounting issues.

Program features:

World-class faculty
Engaging research environment
Highly competitive financial package
Resources of a premier research university
Personal attention and mentoring in the Rice tradition

Interested in Rice Business?

Program information.

Rice Business offers an outstanding program for doctoral students interested in accounting.

Overview of Accounting Ph.D. Seminar Series

Introduction to Accounting Research The course offers a thorough and broad-ranging introduction to accounting theory and research. It covers origins and evolution of key relevant accounting institutions, thought, paradigms and methods.

Analytical Research The course provides a thorough and comprehensive introduction into the key economic theories underlying a significant part of contemporary cutting edge accounting research. The course is designed to be sufficiently deep to support both students intent on pursuing analytical research and at the same time broad enough that students with an empirical orientation will gain a solid foundation.

Empirical Research in Accounting The course provides a thorough and comprehensive synthesis of empirical accounting research, covering the key “classic” papers in the major research areas, methodological issues and emerging areas within empirical accounting research.

Advanced Contemporary Accounting Research The course provides a more advanced treatment of cutting edge, predominantly empirical accounting research. Accordingly, the course content is expected to change frequently to reflect the current state of accounting research.

For doctoral students who have chosen accounting as their area, the Ph.D. degree requirements are as follows.

Students must complete a review course in Quantitative Methods in the summer before the beginning of the first semester.
During the first two years of the program, students must take a minimum of three doctoral-level courses per semester and preferably four courses in total per semester. The chosen courses must be approved by the area PhD advisor.
The student is expected to attend at least four doctoral seminars organized in the accounting area during the student’s first two years in the Ph.D. program and additional accounting doctoral seminars as required by the student’s advisor. The student may attend the same seminar more than once upon approval by the area PhD advisor or a faculty mentor/advisor.
The student is expected to attend all research workshops (presentations of faculty members from other business schools that visit JGSB to present their research or internal presentations by JGSB faculty or Ph.D. students) organized in the accounting area during the student’s tenure in the Ph.D. program. The student must lead a discussion preceding the workshop with the other Ph.D. students each semester. Ph.D. students will designate a senior Ph.D. student to keep track of this requirement and provide a report to the area faculty advisor at the end of the spring semester.
The firs-year summer research work should involve a replication of analysis of a published/working paper with an extension in the area of the student’s interest. The summer study/paper must be presented to accounting faculty at a research workshop no later than September 30th in the fall semester of the second academic year. The content and format of this presentation will be determined by the student’s faculty mentor/summer research advisor. A failure to meet this deadline may result in the student being put on probation.
The second-year summer research must result in a working paper (with at least preliminary results), which must be presented to accounting faculty at a research workshop no later than November 30th in the Fall semester of the third academic year. Although we encourage solo-authored study, this summer research could be joint work with the faculty mentor/faculty advisor, but the student is expected to take the lead. A failure to meet this deadline may result in the student being put on probation.
Students must pass a comprehensive exam administered by the accounting faculty at the end of the second year. Only students not on probation and with a satisfactory annual evaluation are eligible to take the comprehensive exam. The exam will be jointly administered and graded by accounting faculty, under the supervision of the accounting area advisor. The exam is focused on the coursework taken in accounting and topics covered in research workshops offered by the accounting area. A successful performance in the exam will demonstrate the student’s competency in accounting and provide the foundation from which he or she begins the research that will form the basis of the dissertation.
Students are expected to constitute their dissertation committee by the beginning of their fourth year in the program.
During the dissertation phase (post successfully completing the comprehensive exam), students are strongly encouraged to take one course every semester (from the first semester of the third year to the second semester of the fourth year) to advance their skills and knowledge in tools, techniques, and topics relevant to their area of interest/dissertation topic. Students are expected to select these courses in consultation with the area PhD advisor or faculty/dissertation advisor.
Students are expected to successfully defend a dissertation “pre-proposal” by the end of the Fall semester of their fourth year to their dissertation committees. The pre-proposal is expected to lay out the main thesis topic, methodology, discussion of the relevant literature, and preliminary analysis.
Students are expected to successfully defend their full dissertation proposal by the end of the fourth year.
Students are expected to complete and defend dissertation within a maximum of 7 years from time of matriculation.

Summer before the beginning of first semester

Quantitative Methods Review

Year 1 (Fall)

ECON 501Microeconomic Theory I ECON 510 Econometrics I BUSI 530Introduction to Accounting Research Workshop in Statistical Computing and Research Elective

Year 1 (Spring)

ECON 508 Microeconomics II BUSI 532Analytical Research in Accounting BUSI 533 Contemporary Accounting Research Topics Workshop in Statistical Computing and Research Elective

Year 2 (Fall)

BUSI 531 Empirical Methods in Accounting BUSI 523Empirical Methods in Finance Elective Elective

Year 2 (Spring)

BUSI 532 Analytical Research in Accounting (suggested retake) BUSI 533 Contemporary Accounting Research Topics (suggested retake) Elective Elective

Doctoral students may continue taking graduate-level accounting courses beyond their second year as well. Examples of elective courses are:

General: ECON 435: Industrial Organization ECON 511: Econometrics II ECON 514 Industrial Organization and Control ECON 517 Empirical Industrial Organization

Analytical Track: BUSI 510 Analytical Models in Marketing ECON 502 Macroeconomics ECON 505 Financial Economics ECON 509 Topics in Microeconomics ECON 575 Topics in Financial Economics MATH 321 Introduction to Analysis I MATH 515 Integration Theory STAT 581 Mathematical Probability STAT 552 Applied Stochastic Processes

Empirical Track: BUSI 522 Corporate Finance BUSI 511 Select Topics in Marketing BUSI 524 Finance Special Topics BUSI 527 Finance Special Topics ECON 309 Applied Econometrics ECON 578 Topics in Econometrics I ECON 579 Topics in Econometrics II: Time Series Analysis STAT 519 Statistical Inference STAT 541 Multivariate Analysis

Xiao Liu, Southern Methodist University
Daniela De la Parra Hurtado, University of North Carolina
Seung Yeol Lee, Southern Denmark
Rustam Zufarov, University of Illinois
Rafael Copat, University of Texas at Dallas
Amoray Cragun, University of Chicago
Gary Lind, University of Pittsburgh
Maclean Gaulin, University of Utah
Jonathan Bonham, University of Chicago

Accounting Area Advisor

Shiva Sivaramakrishnan

Keep exploring.

Melinda Peña

ACCOUNTING PhD

The nation’s top accounting program.

Texas McCombs boasts the most prestigious accounting doctoral program in the country and has graduated more than 300 PhD students since its inception in 1934. Are you ready for the best?

Your Future In Accounting

PhD Program
Why McCombs
Department of Accounting

ACADEMIC LIFE AT McCOMBS

Mentorship and practice, application deadline.

The application deadline for the Accounting Doctoral Program is December 15.

AREAS OF SPECIALIZATION

If you are a practicing accountant, these topical areas will be familiar to you. However, we welcome students with backgrounds in Mathematics, Economics, Engineering, Finance, Psychology, or other disciplines to apply. We can remedy any lack of accounting knowledge through additional coursework. Most students enter our accounting doctoral program with some knowledge in these areas:

Financial Accounting

Financial accounting researchers are interested in the use of accounting information by investors, creditors, analysts, and other decision-makers. We are also interested in the preparation of accounting information by managers who may respond to economic incentives and use discretion to manage earnings. Finally, we are 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 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 accounting research topics include optimal employee compensation and governance, using information for efficiency management, motivating creativity, etc.

Taxation research covers 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.

RANKINGS & RESEARCH

Academic leadership, research methodologies.

When you earn a doctorate, most of your time is spent developing deep expertise in research methods. Accounting researchers use three main approaches. 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 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 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 fall short.

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.

GET READY TO APPLY

Preparation and qualifications, career placement, the world needs you, career destinations.

The primary goal of the Texas McCombs PhD program is to prepare students for exceptional academic careers. Over the last five years, McCombs Accounting PhD alumni have excelled at top institutions globally.

Recent Graduate Placements

Jesse Chan | 2022 | Boston University

Cassie Mongold | 2022 | University of Illinois Urbana-Champaign

Ryan Hess | 2021 | Stanford University (postdoc); Oklahoma State University

Ryan Ballestero | 2021 | Kent State University

Dan Rimkus | 2021 | University of Florida (October 2021 graduation)

Shannon Garavaglia | 2020 | University of Pittsburgh

Jakob Infuehr | 2019 | University of Southern Denmark

Antonis Kartapanis | 2019 | Texas A&M University

Kristen Valentine | 2019 | University of Georgia

Colin Koutney | 2018 | George Mason University

Zheng Leitter | 2018 | Nanyang Technological University

Brian Monsen | 2018 | The Ohio State University

Xinyu Zhang | 2018 | Cornell University

Jeanmarie Lord | 2017 | University of Montana

Ben Van Landuyt | 2017 | University of Arizona

Shannon Chen | 2017 | University of Arizona

Prasart Jongjaroenkamol | 2017 | Singapore Management University

Ying Huang | 2017 | University of Texas - Dallas

Current Students and *Job Market Candidates

Mary adenle, yiying chen, dorothy dickmann, mandy ellison*, kenzie feinberg, michael gonari, nathan herrmann, sean kemsley, minjae kim*, kaitlyn kroeger, jingpei shi, albert wang, are you ready to change the world.

The Texas McCombs Doctoral Program is seeking individuals who are interested in transforming the global marketplace. Are you one of these future thought leaders?

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School of Business

PhD in Business

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Search this Site Search in https://phd.business.uconn.edu/> Search
Graduate Programs
Areas of Study

PhD Coordinator: Todd Kravet [email protected]

The Ph.D. program in Accounting is designed to engage students in top quality scholarly research and to take faculty positions at leading universities upon graduation. The curriculum focuses on economics-based, empirical research in accounting, with particular emphasis on capital markets, audit, and tax. Students are prepared to conduct original research of accounting issues using economic theories and archival methods. The program sets students up for success by developing their research skills and foundation of knowledge, as well as fostering their creativity, initiative, and perseverance. There are many opportunities for improving written and oral communication and for engagement with faculty, including on joint research projects. Students also have access to a wide array of data and software and they regularly attend national academic conferences.

Learn more about the Accounting Department

Alina Lerman Associate Professor, Accounting Ph.D., New York University

Accounting PhD Faculty

Vishal Baloria Associate Professor of Accounting PhD, University of Waterloo Research interests: empirical/archival research on reporting, disclosure, operational and investment decisions, with a particular focus on political incentives.

Wei Chen Assistant Professor of Accounting PhD, University of Iowa Research interests: empirical financial accounting, with a focus on financial reporting, disclosure, and methodological issues

Will Docimo Assistant Professor of Accounting PhD, University of Pittsburgh Research interests: auditing, auditor competence, audit complexity, and financial reporting

John Elliott Dean, School of Business, and Auran J. Fox Chair in Business PhD, Cornell University Research interests: the role of accounting information in financial analysis and contracts

Guojin Gong Associate Professor of Accounting & Deloitte Foundation Faculty Fellow PhD, University of Iowa Research interests: executive compensation, voluntary disclosure, managerial incentives in financial reporting

Todd Kravet Associate Professor of Accounting & PhD Coordinator PhD, University of Washington Research Interests: audit fees, mergers and acquisitions, economic consequences of financial reporting, measuring accounting quality

Alina Lerman Associate Professor of Accounting PhD, New York University Research Interests: financial accounting and capital markets, investor sophistication, corporate mandatory and voluntary disclosure, and accounting regulation

Frank Murphy Assistant Professor of Accounting PhD, University of Arizona Research Interests: corporate tax policy and disclosure

George Plesko Professor of Accounting & Department Head PhD, University of Wisconsin Research Interests: business taxation, tax policy

Steven Utke Associate Professor of Accounting & Arthur Andersen, LLP Accounting Professorship PhD, University of Georgia Research Interests: taxation, disclosure, auditing, institutional owners, and private equity/hedge funds

Tara L. Vakil Assistant Professor of Accounting PhD, Texas A&M University Research Interests: financial reporting quality, voluntary disclosure policy, corporate governance, and the effects of changes in accounting regulation

David Weber Professor of Accounting & Deloitte Foundation Professor PhD, University of Colorado at Boulder Research Interests: empirical, economics-based research in financial reporting and taxation

Michael Willenborg Professor of Accounting & Richard F. Kochanek Professor PhD, Penn State University Research Interests: financial accounting, audit

Nina Xu Assistant Professor of Accounting PhD, Texas A&M University Research Interests: media, regulation, financial reporting, and audit

Yanhua Sunny Yang Associate Professor of Accounting PhD, University of Colorado at Boulder Research Interests: empirical research in financial accounting, impact of credit ratings on capital markets, information in equity financial analyst forecasts, influence of earnings quality on market participants

Ying Zhou Associate Professor of Accounting & Ackerman Scholar, Accounting Department PhD, University of Florida Research Interests: financial misreporting, insider trading, and the role of gatekeepers in capital markets

Youli Zou Assistant Professor of Accounting PhD, University of Toronto Research Interests: disclosure, hedge accounting, competition, and banking

Quick Facts Accounting

Program Entry

Length of Program

Number of Alumni

Percentage Women

Competitive Graduate Assistantships

Tuition Waiver, Stipend, Subsidized Health Insurance

Conference Travel Support

Enrollment Profile Accounting (Fall 2023)

Total Applications

Total Enrolled

GMAT (3-year enrolled student average)

Graduate GPA (3-year enrolled student average)

Apply Online

grad.business.uconn.edu/apply

Accounting applications review begins December 15th. Business PhD applications are accepted from September until the fall cohort is complete.

Accounting & Management

Business Economics
Health Policy (Management)
Organizational Behavior
Technology & Operations Management
Program Requirements

Accounting & Management

Curriculum & coursework.

Our programs are full-time degree programs which officially begin in August. Students are expected to complete their program in five years. Typically, the first two years are spent on coursework, at the end of which students take a field exam, and then another three years on dissertation research and writing.

Students in the Accounting and Management program must complete a minimum of 13 semester-long doctoral courses in the areas of business management theory, economic theory, quantitative research methods, academic field seminars, and two MBA elective curriculum courses. In addition to HBS courses, students may take courses at other Harvard Schools and MIT.

Research & Dissertation

Students in accounting and management begin research in their first year typically by working with a faculty member. By their third and fourth years, most students are launched on a solid research and publication stream. In Accounting and Management, the dissertation may take the form of three publishable papers or one longer dissertation.

Recent questions students have explored include: the ways in which managers use retail-level marketing actions to influence the timing of consumer purchases in relation to their firms’ fiscal calendars and financial performance as well as those of their competitors; the role of accounting information in strategic human resource decisions; the evolution, consequences and institutional determinants of unregulated financial reporting practices; the effects of adopting rolling forecasts on forecast quality.

Elliot Tobin

“ I’m constantly inspired to look into new research angles by the brilliant people I run into on campus every day. ”

Current HBS Faculty

Brian K. Baik
Dennis Campbell
Srikant M. Datar
Aiyesha Dey
Susanna Gallani
Gunther Glenk
Brian J. Hall
Jonas Heese
Robert S. Kaplan
V.G. Narayanan
Trung Nguyen
Joseph Pacelli
Lynn S. Paine
Krishna G. Palepu
Ananth Raman
Edward J. Riedl
Clayton S. Rose
Ethan C. Rouen
Tatiana Sandino
David S. Scharfstein
George Serafeim
Anywhere Sikochi
Robert Simons
Eugene F. Soltes
Suraj Srinivasan
Adi Sunderam
Charles C.Y. Wang
Emily Williams

Current Accounting & Management Students

Yaxuan Chen
Ji Ho Kim
Botir Kobilov
Yiwei Li
Trang Nguyen
Konstantin Pavlenkov
Ria Sen
Terrence Shi
Albert Shin
Elliot Tobin
Wenxin Wang
Yina Yang
Siyu Zhang

Current HBS Faculty & Students by Interest

Recent placement, wilbur chen, 2022, alexandra scherf, 2021, jody grewal, 2019, andrew jing liu, 2018, hashim zaman, 2022, wei cai, 2020, matthew shaffer, 2019, jee eun shin, 2018, patrick ferguson, 2021, jihwon park, 2020, carolyn deller, 2018, aaron yoon, 2018.

Accounting PhD Specialization

General information.

Accounting is an interdisciplinary area, combining study of financial information with areas such as economics, finance, decision theory, and cognitive psychology.

The Ph.D. curriculum in accounting encompasses two major streams of research. The first stream examines the role of accounting information in contracting and capital markets. This first stream is economics-and-finance based and relies heavily on empirical research methods using archival data. The second stream is judgment and decision making in accounting (also known as behavioral decision theory research). This second stream is primarily psychology-based and relies heavily on controlled experiments with human subjects. The accounting Ph.D. program is designed to prepare students to publish research in top-tier accounting journals including The Accounting Review, Journal of Accounting and Economics, and Journal of Accounting Research and to take positions at leading research-based universities.

The Department of Accounting offers both major and minor areas in accounting. The remainder of this page first describes the policies for a major in accounting. This is followed by a description of the policies for a minor in accounting.

Department web site Accounting Faculty

Admission Requirements

Applicants must have completed an undergraduate degree at an accredited university and should have reasonable training in mathematics and economics. An admission committee of faculty members reviews all completed applications. While the committee considers all relevant factors in its recommendations, important factors include past academic performance, GMAT scores (the GRE exam can be substituted for the GMAT but the GMAT is strongly preferred), personal statements, and letters of recommendation. Evidence of quantitative aptitude, creativity, commitment to completing a Ph.D., and collegiality are all important.

Recommended Preparation Prior to Entry

In the summer preceding arrival at UW, new doctoral students are strongly encouraged to review important concepts in basic tool areas (e.g., economics, statistics, calculus, and linear algebra). Knowledge of financial and managerial accounting is required. The Ph.D. curriculum is extremely rigorous, so students greatly benefit from getting a head start on key skills important to completing the initial coursework.

Accounting Area Faculty Coordinator

Assistant Prof. Darren Bernard, Accounting Area Faculty Coordinator, would be glad to answer your questions. You can contact him by email .

The Accounting Area Faculty Coordinator advises new students until they establish a supervisory committee by the end of the Spring quarter of their first year. The supervisory committee assists the student in choosing appropriate courses, approves the course of studies, and monitors the student’s progress.

Course Requirements for Accounting Major

All accounting majors must complete the following requirements. The number of credits for each course is indicated in parentheses after the course number.

*Offered periodically. **Offered every second year.

Accounting majors are expected to register for ACCTG 599 each year in which they are enrolled in coursework (minimum two years). All Accounting majors are expected to attend ACCTG 599 each year they are in residence.

Occasionally, optional special topics classes will be offered reflecting instructor and student interest (for example, empirical research in taxation).

Research Methods Minor Area Requirements

In addition to the major area, students are required to choose three additional areas as minors. Doctoral students in accounting must select Research Methods as one minor area. Coursework in Research Methods should include ECON 580 (or equivalent courses in probability and/or statistical inference), ECON 581, and FIN 585. ECON 580 and 581 are within the econometrics series the UW Department of Economics offers, and FIN 585 is a research methods course the UW Department of Finance and Business Economics offers. These requirements are viewed as minimal background for conducting doctoral level research.

Students should also include at least 3 units (e.g., one course) of additional coursework in Research Methods tailored to their specific interests and selected in consultation with the area advisor. The UW Business School also offers behavioral research method courses BARM 590 and 591. Additional econometric and behavioral research method courses are available in the economics and psychology departments, respectively.

Other Minor Area Requirements

Although Economics is highly recommended as a second minor area, students may petition to substitute another minor area in special circumstances. The courses to be included in the Economics minor should include the three-course sequence ECON 500, 501, 508 and at least 3 additional units (e.g., one course) of coursework selected in consultation with the Economics area advisor. The three-course sequence is the microeconomics series economics doctoral students are expected to complete in the economics department.

The third minor area will depend on the student’s interest. For example, students might choose one of the following minor areas: Finance, Information Systems, International Business, Operations Management, Psychology, or Quantitative Methods. It is also possible to design a special minor area, which more directly addresses a student’s interests. Since many students choose Finance as the third minor area, it is also briefly discussed below.

The Finance minor area is recommended for students interested in financial accounting research. Students can either complete the 4 course doctoral seminar sequence FIN 580, 590, 591, 592 or they can take three courses from this sequence and at least 3 additional units (e.g., one course) of coursework selected in consultation with the Finance area advisor. The four-course sequence includes coursework in financial economics, capital market theory, corporate finance, and advanced finance research.

Typical Course Schedule

Accounting Doctoral Student Planned Courses (as of July 2022) The summer before you begin, you will be expected to do preparatory math and programming work. You will then arrive to campus in early September to begin on-campus math, economics, and programming camps. We will have a “welcome” barbeque sometime in September. This is a way to get to know everyone and have some fun before the semester gets underway, and families/significant others are welcome.

Classes typically begin the last week of September and in the first year all students will have the same course schedule:

Second Year

Fourth Year

Course Requirements for Accounting Minor

Doctoral students minoring in accounting must meet the following requirements:

ACCTG 510 and ACCTG 511 or equivalents ACCTG 580, Introduction to Accounting Research

In addition, students minoring in accounting are required to successfully complete one of the following:

*Offered every second year.

Other Requirements

Written Area Examination After completing all coursework required for a major area in accounting, the student takes a written area examination offered each year during late July or early August. The accounting area examination tests students on coursework as well as on topics of current research. The exam consists of a closed book eight-hour exam.

General Examination It is expected that students will complete all coursework and area exam and begin working on a dissertation proposal by the end of their second year. However, students are encouraged during their third and fourth years to attend the accounting doctoral research seminar in their area of interest (ACCTG 596 for financial accounting empiricists, ACCTG 597 for behavioral or experimental researchers). When the supervisory committee believes that the dissertation proposal is well defined, a general exam is scheduled. During the general exam, the student presents the dissertation proposal and answers questions related to the proposal and/or to courses taken. Members of the supervisory committee, a representative of the Graduate School, and any other interested faculty and students, attend the general exam. The chair of the supervisory committee determines the precise format of the general exam.

Students who have passed their area examination but not their general exam are required to present an accounting research workshop on their research in progress each Spring quarter until they have passed their general exam (and thus have an approved thesis topic). Students are required to present their research paper in the research workshop before sending it out to schools to interview. This presentation should be in early October to allow time for revision before sending the paper out in early November.

Dissertation After passing the general exam, students complete the proposed research and write the dissertation guided by a reading committee. The reading committee may consist entirely of members of the supervisory committee or may include one or more members not previously on the supervisory committee. When formation of the reading committee introduces new members, a new chair of the reading committee would ordinarily become chair of the supervisory committee and new members of the reading committee would ordinarily be placed on the supervisory committee.

Final Examination The supervisory committee administers the final defense of the dissertation.

before you go

Help us keep in touch — it won’t take long, accounting: curriculum, curriculum - accounting phd.

You will develop a strong foundation in accounting and related disciplines through our Accounting curriculum, and complement that knowledge with elective courses designed to meet your individual needs and interests. Our program includes opportunities to take some courses at the University of North Carolina at Chapel Hill to maximize your course options.

Courses required for an Accounting PhD

Scott Dyreng

Course requirements.

The Accounting curriculum requires the following courses as part of your degree requirements:

2 PhD courses covering foundational papers in the archival accounting literature
2 PhD courses covering papers in agency theory and information economics as used in the accounting literature
2 PhD courses in current topics and methods in accounting
2 PhD level courses in micro-economics
2 PhD level courses in econometrics
2 PhD level courses in finance
Electives to meet your specific needs or interests, which can include additional classes in economics, econometrics, mathematics, computer science, finance, public policy, or psychology
3 MBA courses
Ungraded boot camp courses that are not part of your degree requirements

First and Second-Year Summer Research Paper

Each student is required to write a summer paper following both the first year and second year of coursework.

First-year summer paper . The first-year summer paper requirement has two components. The first is that each student must provide a replication of the main results of an existing paper so as to illustrate a minimum level of proficiency with statistical programming. Whatever paper is replicated must be specifically referenced. If a student has replicated a paper during first-year coursework of another class, the student may turn in or reference that replication to satisfy the first requirement. The second component is to turn in a completed research paper, the topic of which is approved by either the PhD coordinator or supervising faculty member that the student selects. The paper need not be fully original research, but it can be. As an example of the former, a student may replicate an existing paper and extend it to a new time period. The extension must be well motivated, such as articulating why existing results may not generalize to a new time period. For a student executing this type of “replication and extension” research, both the first and second parts of the first-year summer paper criteria would be satisfied. As an example of the latter, the student can undertake a completely original idea, and prepare the paper individually, with another non-first-year doctoral student, or with a faculty member. (Collaboration with faculty or another non-first-year doctoral student is permitted if the student has played a major role in the generation and development of the core idea and takes the lead in writing the paper.) Students must turn in their first-year summer paper by the first day of the Fall 1 term of the Fuqua Academic Calendar and schedule a 1 hour workshop to present the research paper to the faculty. The workshop presentation must be completed no later than the end of the Fall 2 of the Fuqua Academic Calendar.
Second-year summer paper . At the end of the second year during the summer, students should have made substantial progress on an original single-authored research study. Each student must select two additional faculty members (one from accounting, one not from accounting) beyond his/her primary advisor to serve as readers and committee members. The role of the four-person committee is to advise and provide feedback from conception to completion of the paper. The formal satisfaction of this requirement is to present the curriculum paper in the accounting workshop series (regular 1.5 hour presentation slot) no later than the end of Spring Term 2 of the Fuqua Academic Calendar in the third year, with the research paper provided to all faculty one week prior to the presentation. Students are encouraged to complete the paper and presentation before the end of Fall Term 2. The committee, with input from the rest of the accounting faculty, will evaluate both the presentation and the paper, and determine what actions are required (e.g., dismissal from the program, additional coursework, etc.).

Qualifying Exams

Students must exhibit satisfactory performance on a written comprehensive examination that tests the student’s understanding of the research discussed in the doctoral seminars and workshops (part 1) and the student’s ability to read and evaluate accounting research (part 2). The comprehensive examination is written by a committee of the accounting faculty, appointed by the accounting area coordinator. The examination committee will grade the exam and determine what actions, if any, are required. Depending on performance on the examination, students may be dismissed from the program or asked to retake the examination. Students are not permitted to take the comprehensive exam more than twice. The examination committee will determine any additional qualifications for a student to retake the exam and when the timing of that exam will occur. Components of part 1 of the comprehensive exam may be taken at different times depending on the timing and sequencing of courses offered. For example, the empirical component of part 1 of the comprehensive exam can take place at a different time than the analytic component of part 1 of the comprehensive exam, with timing varying based upon course offerings. Typically course schedules dictate students will take a portion of part 1 following the second year of coursework and an additional portion of part 1 following the first semester of the third year.

Teaching and Research Assistantship

A critical part of the accounting doctoral program is forming professional relationships with faculty members and learning about the research and teaching processes. All students are expected to help faculty with research and teaching as needed, with the general expectations of 10 hours per week for students in years two through five, and 4 hours per week during year one. Hours worked above these amounts generally qualify for hourly compensation at pre-specified rates established by Fuqua, with the specifics of the work arrangement determined with consultation of the faculty member needing assistance. Work on co-authored projects does not qualify as research assistance.

Preliminary Exam

This requirement is satisfied through the second-year summer requirements outlined above.

Dissertation Proposal

We suggest students form a dissertation committee in the Fall of their fourth year, with the proposal occurring in the Spring of the fourth year. Students have until the end of the summer of the fourth year to complete this requirement.

Dissertation Defense

We expect students to defend their dissertation by the end of their fifth year in the program.

Sample Program Schedule

Course selection will be determined based on your prior experience with mathematics and economics or with accounting.

* Ungraded boot camp course – not part of degree requirement ** Partial PhD course equivalent *** Course taken at the University of North Carolina at Chapel Hill # MBA course as part of three course requirement ## Satisfies graduate school preliminary examination requirement

Spotlight on 130+ Accounting Research Topics: Bridging Theory and Practice

Post author By admin
August 12, 2023

Explore diverse Accounting Research Topics, from AI’s influence to sustainability and blockchain’s impact. Stay updated with the latest trends and insights

Hello, fellow explorers of financial knowledge! Ready to dive into the intriguing world of Accounting Research Topics? Whether you’re a numbers aficionado or just curious about finance, you’re in for a treat.

Uncover the mysteries behind financial statements, explore auditing intricacies, and venture into evolving taxation strategies.

Imagine numbers as gateways to unraveling business secrets and economic insights. We’re not just skimming the surface; we’re diving deep into the heart of accounting research, revealing captivating stories beneath jargon and formulas.

Ever wondered how auditors ensure financial compliance? How technology transforms accounting practices? Or the ethical compass guiding finance?

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Grab your virtual passport, and let’s journey into the fascinating universe of Accounting Research Topics!

Table of Contents

What are Accounting Research Topics?

Accounting research topics refer to specific subjects or areas within the field of accounting that scholars, researchers, and students focus on for in-depth investigation, analysis, and exploration. These topics aim to contribute new knowledge, insights, and understanding to the accounting discipline.

Accounting research topics can cover a wide range of areas, including financial reporting, auditing, taxation, management accounting, ethics, technology, and more.

Researchers in accounting delve into these topics to address questions, challenges, and gaps in knowledge within the accounting profession and its various subfields.

The goal of accounting research is to advance the understanding of accounting principles, practices, regulations, and their impact on businesses, economies, and society as a whole.

Accounting Research Topics

Check out some of the most interesting accounting research topics to work on.

Financial Reporting and Analysis

Comparative Analysis of Financial Statements.
Earnings Management and Manipulation.
Financial Ratios and Performance Evaluation.
Predictive Analytics in Financial Forecasting.
The Impact of Fair Value Accounting on Financial Statements.
Revenue Recognition Practices Across Industries.
Financial Statement Fraud Detection Techniques.
Volatility in Earnings and Stock Prices.
Implications of IFRS Adoption on Financial Reporting.
Market Reaction to Earnings Announcements.

Auditing and Assurance

Auditor Independence and Ethics.
Audit Quality and Auditor Rotation.
Fraud Detection and Forensic Accounting.
Internal Control Evaluation and Audit Risk.
The Role of Artificial Intelligence in Auditing.
Audit Committee Effectiveness and Financial Reporting.
Materiality and Audit Planning.
Auditor Liability and Legal Implications.
Auditor Communication and Financial Statement Users.
Comparative Study of Audit Regulations in Different Countries.

Taxation and Tax Planning

Tax Avoidance vs. Tax Evasion.
Transfer Pricing and International Taxation.
Taxation of Digital Transactions.
Tax Incentives and Economic Development.
Environmental Taxation and Sustainability.
Tax Implications of Mergers and Acquisitions.
Tax Planning Strategies for High-Net-Worth Individuals.
Tax Policy and Income Inequality.
Tax Compliance Behavior of Small Businesses.
The Role of Tax Advisers in Tax Planning.

Corporate Governance and Ethics

Board Composition and Financial Reporting Quality.
Executive Compensation and Corporate Performance.
Corporate Social Responsibility Reporting.
Whistleblowing and Ethical Decision-Making.
The Impact of Corporate Governance on Financial Fraud.
Shareholder Activism and Corporate Governance.
Dual-Class Share Structures and Corporate Governance.
Ethical Leadership and Organizational Culture.
Corporate Governance Reforms and Regulatory Changes.
Diversity and Gender Representation in Corporate Boards.

Management Accounting and Costing

Activity-Based Costing and Resource Allocation.
Budgeting and Variance Analysis.
Just-in-Time Inventory Management.
Target Costing and Pricing Strategies.
Performance Measurement in Nonprofit Organizations.
Cost-Volume-Profit Analysis and Break-Even Point.
Costing Methods in Service Industries.
Lean Accounting and Waste Reduction.
Transfer Pricing in Multinational Corporations.
Balanced Scorecard and Performance Measurement.

International Accounting and Reporting

Convergence of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP).
Cross-Cultural Differences in Financial Reporting.
Accounting for Foreign Exchange Transactions.
Harmonization of Accounting Standards in Global Markets.
Implications of Brexit on Financial Reporting in the EU.
International Transfer Pricing Regulations.
Cultural Influence on Financial Disclosure Practices.
Comparative Analysis of Accounting Regulations in Different Countries.
Challenges of Adopting IFRS in Developing Economies.
Multinational Corporations’ Reporting of Tax Liabilities.

Emerging Technologies and Innovations

Blockchain Technology in Accounting and Auditing.
Cloud-Based Accounting Systems and Data Security.
Robotic Process Automation in Financial Reporting.
Artificial Intelligence in Fraud Detection.
Big Data Analytics for Decision-Making.
Cybersecurity and Data Privacy in Accounting.
Digital Currencies and Cryptocurrency Accounting.
Role of Chatbots in Financial Customer Service.
Automation of Tax Compliance and Reporting.
Machine Learning in Credit Risk Assessment.

Sustainability and Environmental Accounting

Carbon Accounting and Emissions Reporting.
Social and Environmental Performance Reporting.
Green Financing and Sustainability Reporting.
Integrated Reporting and Triple Bottom Line.
The Role of Accounting in Achieving Sustainable Development Goals.
Environmental Disclosures and Investor Decisions.
Sustainability Performance Metrics and Benchmarks.
Valuation of Natural Resources in Financial Statements.
Sustainability Assurance and External Auditing.
Impact of Climate Change on Corporate Financial Reporting.

Behavioral Aspects in Accounting

Behavioral Biases in Financial Decision-Making.
Role of Cognitive Psychology in Auditing.
Ethical Behavior and Moral Dilemmas in Accounting.
Psychological Factors Affecting Investor Behavior.
Nudging Techniques for Promoting Financial Literacy.
Overconfidence and its Effects on Financial Decision-Makers.
Herd Behavior in Financial Markets.
The Influence of Framing on Investment Choices.
Prospect Theory and Risk Perception in Accounting.
Biases in Financial Reporting and Disclosure.

Financial Markets and Investments

Portfolio Management and Risk Diversification.
Capital Market Efficiency and Information Asymmetry.
Behavioral Finance and Investor Sentiment.
Market Microstructure and High-Frequency Trading.
Financial Derivatives and Hedging Strategies.
Impact of Market Regulations on Investor Behavior.
Volatility Spillover Across Global Financial Markets.
Investment Strategies in Bull and Bear Markets.
Cryptocurrency Investment and Volatility.
Algorithmic Trading and Market Liquidity

Advanced Accounting Research Topics

Have a close look at some of the advanced accounting research topics in details.

The Role of Sustainability Accounting in Corporate Decision-Making

Investigate how integrating environmental and social factors into financial reporting influences strategic decisions and performance metrics in businesses.

Auditor Judgment and Decision-Making in Complex Financial Environments

Explore how auditors make judgments and decisions when faced with intricate financial transactions and complex reporting issues.

Financial Reporting Quality and Market Valuation

Analyze the relationship between the quality of financial reporting and the market valuation of firms, considering factors like transparency, accuracy, and consistency.

Tax Avoidance Strategies of Multinational Corporations

Examine the methods multinational corporations employ to minimize their tax liabilities across different jurisdictions and the implications for governments and stakeholders.

Corporate Governance and Earnings Management

Investigate the impact of different corporate governance mechanisms on earnings management practices, including the role of board structures, executive compensation, and ownership concentration.

Behavioral Biases in Investment Decision-Making

Study how cognitive biases and behavioral factors influence investment decisions made by individuals and institutional investors in financial markets.

Digital Transformation and Accounting Information Systems

Analyze the integration of emerging technologies like AI, blockchain, and cloud computing in accounting information systems and their effects on efficiency, accuracy, and security.

Financial Distress Prediction Models for Firms

Develop and validate predictive models that use financial and non-financial indicators to anticipate the likelihood of a company facing financial distress or bankruptcy.

Environmental, Social, and Governance (ESG) Reporting Frameworks

Evaluate the effectiveness and comparability of various ESG reporting frameworks in promoting sustainable business practices and attracting socially responsible investments.

Regulatory Changes in the Post-Global Financial Crisis Era

Investigate the impact of post-financial crisis regulations (e.g., Dodd-Frank Act, Basel III) on financial institutions’ risk management practices, capital requirements, and reporting obligations.

Impact of IFRS Adoption on Financial Reporting Quality

Assess how the transition from local GAAP to International Financial Reporting Standards (IFRS) influences the quality and comparability of financial statements across countries.

Blockchain Technology in Auditing and Assurance

Examine the potential of blockchain to enhance the efficiency, transparency, and reliability of auditing processes, including real-time transaction verification and fraud detection.

Corporate Social Responsibility (CSR) Disclosures and Stakeholder Perception

Analyze the relationship between a firm’s CSR disclosures and stakeholders’ perceptions of the company’s ethical practices, reputation, and long-term value.

Mergers and Acquisitions Accounting Challenges

Investigate the complexities of accounting for business combinations, including issues related to goodwill impairment, fair value measurement, and post-merger integration.

Behavioral Ethics in Accounting Professionals

Study how psychological biases and ethical reasoning impact the ethical decision-making of accounting professionals, examining factors that influence ethical behavior.

These topics delve into advanced areas of accounting research that can contribute valuable insights to the field and your postgraduate studies.

Remember to choose a topic that aligns with your interests, expertise, and the resources available for your research.

What are current research topics in accounting?

Here are some current research topics in accounting

Smart Computers Changing Accounting

Imagine computers that think like humans! People are studying how super-smart computers, known as Artificial Intelligence (AI), are transforming accounting tasks.

They’re finding ways AI can make accounting quicker and more accurate, like spotting errors and helping with money reports.

Numbers for a Better Earth

Did you know accounting can help save the planet? Researchers are figuring out how to use numbers to track how well companies take care of nature, society, and fairness.

They’re making new rules and plans so companies can show off how they’re reducing pollution, treating everyone fairly, and being good citizens.

Super Safe Money Records

Have you heard about the magical ledger called Blockchain? It’s like a special book that everyone can see but can’t change.

People are studying how this cool thing can make accounting super secure. It helps keep track of money, things people own, and makes sure money stories are true.

Numbers that Tell Stories

Nowadays, businesses make tons of information. Researchers are finding ways to make sense of this big data to help accounting be even better.

They’re making new tricks to understand money stories, predict risks, and decide what’s best for companies. But, they’re also thinking about being fair and good while using these tricks.

School for Future Accountants

How can we teach future number wizards the right skills? The accounting world is changing fast, and experts are thinking about what students should learn.

They want to teach not just numbers, but also thinking smart, solving problems, and using data to make great choices.

Remember, these are just a few exciting things happening in accounting research. As accounting grows, there will be even more cool things to explore!

What are good topics for a project in accounting?

Here are some good topics for a project in accounting

Smart Computers and Money

Ever wondered how smart computers are changing how we deal with money? You can dive into the world of AI and see how it’s making accounting faster and less mistake-prone. Think of it like a computer buddy that helps accountants do their job even better!

Numbers for a Greener World

Want to explore how numbers can help our planet? Check out how businesses are using accounting to be more eco-friendly.

You’ll find out how they measure stuff like pollution and fairness, and how this helps them be better citizens of the Earth.

Magic Books for Money

Imagine a magical book that makes sure no one can trick it. That’s what blockchain is like! You can dig into how this cool tech is shaking up the way we keep track of money and stuff people own. It’s like a super-secure money diary for everyone to see.

Spying Secrets in Numbers

Big data, big secrets! Find out how big companies are using special tricks to understand their huge piles of info.

You’ll learn how they use data to tell financial stories, predict problems, and make smart choices. But remember, using these tricks the right way is super important!

School for Future Money Wizards

Want to know how future accountants will learn their tricks? The accounting world is changing faster than a speeding bullet.

You can explore what skills accounting students need to be super successful, like solving problems, thinking smart, and using data like a superhero.

These are just a few exciting project ideas for your accounting assignment. Pick the one that tickles your curiosity the most, and get ready to dive into the world of numbers and secrets!

How to select Best Accounting Research Topics?

Selecting the best accounting research topic is crucial for a successful and meaningful study. Here’s a step-by-step guide to help you choose the ideal topic:

Define Your Interests

Start by identifying areas of accounting that genuinely interest you. Consider whether you’re drawn to financial reporting, auditing, taxation, sustainability, technology, or any other subfield. A topic that aligns with your passion will keep you motivated throughout your research.

Research Current Trends

Stay updated on the latest trends and emerging issues in the accounting field. Browse academic journals, news articles, and industry reports to identify topics that are relevant, timely, and in demand.

Assess Available Resources

Evaluate the resources available for your research. Do you have access to relevant data, literature, or experts in the chosen topic? Adequate resources will ensure you can conduct thorough research and analysis.

Consider Your Audience

Think about your target audience. Are you writing for academics, professionals, policymakers, or the general public? Tailor your topic to address the interests and needs of your intended audience.

Narrow Down Your Focus

Accounting is a vast field, so narrow down your focus. For instance, if you’re interested in financial reporting, you could narrow it down to a specific aspect like revenue recognition or fair value measurement.

Identify Research Gaps

Look for gaps in existing literature. Is there a question that hasn’t been adequately answered or an area that lacks comprehensive research? Addressing research gaps adds value to your study.

Consider Practical Relevance

Consider the practical implications of your chosen topic. How does it relate to real-world accounting practices, challenges, or opportunities? A topic with practical relevance is more likely to have an impact.

Consult with Advisors or Experts

Discuss your ideas with mentors, advisors, or experts in the field. They can offer valuable insights, help you refine your topic, and provide guidance on feasibility.

Evaluate Feasibility

Assess the feasibility of your chosen topic. Do you have the skills, time, and resources to carry out the research effectively? Avoid topics that are too ambitious or beyond your capabilities.

Personal Significance

Consider the personal significance of the topic. Does it resonate with your long-term goals, career aspirations, or values? A topic that holds personal meaning is likely to drive your dedication.

Test Your Hypothesis

If you have a specific research question or hypothesis in mind, test it by conducting preliminary research. This will help you gauge the availability of data and whether your hypothesis is worth investigating.

Flexibility for Adaptation

Choose a topic that allows some flexibility for adaptation. As you delve deeper into research, you might uncover new angles or perspectives that could enhance your study.

Balance Challenge and Interest

Strive for a balance between a topic that challenges you intellectually and one that keeps you engaged due to your interest. An overly complex topic might lead to frustration, while a too-easy topic might not be fulfilling.

Remember that selecting a research topic is a significant decision, and it’s perfectly normal to spend time exploring different possibilities before settling on the best fit.

Take your time, conduct thorough research, and choose a topic that you’re genuinely excited to explore

Exploring the multifaceted realm of accounting research topics presents a treasure trove of insights, equipping individuals, professionals, and entities with the wisdom to make astute financial choices.

From deciphering intricate financial statements to embracing the strides of technological progress, the landscape of accounting research remains a cornerstone of shaping the finance landscape of tomorrow.

As you embark on this journey of exploration, bear in mind that keeping abreast of the freshest trends and revelations is pivotal in this perpetually evolving domain.

If you want to suggest us any other accounting research topics then comment down below.

Frequently Asked Questions

What are some key areas of accounting research.

Accounting research spans various areas, including financial statement analysis, auditing, taxation, sustainability accounting, and more. Each area contributes to enhancing financial transparency and decision-making.

How Does Technology Influence Accounting Research?

Technology has revolutionized accounting research by enabling efficient data collection, analysis, and reporting. Advanced tools like data analytics and AI enhance accuracy and provide deeper insights.

Why Is Ethical Consideration Important in Accounting Research?

Ethical considerations ensure the integrity of research findings and the accounting profession as a whole. Upholding ethical standards is vital to maintain credibility and trust.

What Is the Significance of International Accounting Standards?

International accounting standards, such as IFRS and GAAP, provide a common framework for financial reporting across borders. They enhance comparability and transparency in global financial markets.

How Does Sustainability Accounting Drive Business Decision-making?

Sustainability accounting integrates ESG factors into financial reporting, influencing business decisions by highlighting the environmental and social impacts of choices.

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Accounting PhD Research

Accounting research areas, disciplines and methods.

Accounting research may be classified on three dimensions: substantive area, source discipline and method. The key substantive areas are managerial accounting, financial accounting, auditing and tax. The common source disciplines are economics, finance, management and psychology. The typical research methods are analytical modeling, archival data analysis and experimental data analysis.

Our faculty and students have sustained a proven track record of publishing in the top accounting journals across all substantive areas utilizing archival and experiment data analysis.

Publication Rankings

Research by School of Accountancy faculty and doctoral students appears in a variety of top-ranked publications. Learn more:

Faculty Publication Rankings

For all research, the University of Arizona is ranked #37 in the world in terms of faculty publications in top-tier journals during the past 10 years.

For financial accounting research, the University of Arizona is ranked #42 in the world in terms of faculty publications in top-tier journals during the past 10 years.

For tax research, the University of Arizona is ranked #20 in the world in terms of faculty publications in top-tier journals during the past 10 years.

For audit research, the University of Arizona is ranked #21 in the world in terms of faculty publications in top-tier journals in the past 10 years.

For managerial research, the University of Arizona is ranked #28 in the world in terms of faculty publications in top-tier journals in the past 10 years.

All rankings are based on custom-generated reports from BYU's accounting research rankings website and consider only the following top-tier academic journals: The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies and Accounting Organizations and Society

Faculty's primary research interests by research method include:

PhD Publication Rankings

Graduates of our doctoral program have placed at Tier-1 research universities and have maintained a strong record of publication success post-graduation.

For all research, the University of Arizona is ranked #5 in the world in terms of recent PhD publications in top-tier journals during their first six years post-graduation.

For financial accounting research, the University of Arizona is ranked #8 in the world in terms of recent PhD publications in top-tier journals during their first six years post-graduation.

For tax research, the University of Arizona is ranked #3 in the world in terms of recent PhD publications in top-tier journals during their first six years post-graduation.

For audit research, the University of Arizona is ranked #4 in the world in terms of recent PhD publications in top-tier journals during their first six years post-graduation.

For managerial research, the University of Arizona is ranked #2 in the world in terms of recent PhD publications in top-tier journals during their first six years post-graduation.

These rankings show the strong commitment our faculty has towards training our PhD students to be successful.

Faculty and Student Collaborative Research

Our program has a tradition of faculty-student research collaboration..

Listed below are some of our very recent successes. The coauthors of each publication or working paper contain at least one current faculty member and/or at least one current PhD student or PhD graduates (names of the students are highlighted in bold).

Publications

Ongoing projects.

PhD Programs

PhD in Accounting

Developing highly productive scholars and outstanding classroom teachers., audit research for last 6 years.

WORLDWIDE PHD PROGRAM RANKING (2022)

AIS Research For Last 6 Years

Accounting education research for last 6 years.

During the first two years of our program, you will explore both quantitative and qualitative methodology courses and take a series of core seminars in Financial Accounting, Auditing and Assurance, Managerial Control Systems, Judgment and Decision-Making. Students also take an Accounting Workshop which considers special topics in accounting research, and a specialized Independent Research Project course under the guidance of your faculty advisor. Upon completion of the coursework phase of the program and related comprehensive exams, students advance to the dissertation stage. Dissertation students enroll in a 9 credit Dissertation Course each semester until graduation. The PhD in Accounting can be completed in 4 or 5 years.

PhD in Accounting Curriculum - 42 Credits

PhD Courses:

PhD 1640 -- Intro to Quant & Stats Workshop - 0 credits
PACC 1604 -- Accounting Workshop Parts I-IV - 3 credits
PhD 1750 -- Independent Summer Research Project - 3 credits
PhD 1650 -- Teaching Workshop - 0 credits

PhD Methods Courses:

PhD 1502 -- Quantitative Analysis I - 3 credits
PhD 1504 -- Quantitative Analysis II - 3 credits
PhD 1506 -- Quantitative Research Methods I - 3 credits
PhD 1503 -- Qualitative Research Methods I - 3 credits

Accounting PhD Courses:

PACC 1607 -- Intro to Accounting Research - 3 credits
PACC 1602 -- Auditing and Assurance - 3 credits
PACC 1605 -- Judgement and Decision-Making - 3 credits
PACC 1603 -- Managerial Control Systems - 3 credits
PACC 1601 -- Financial Accounting - 3 credits

Elective Courses:

Two Methods Electives - 6 credits
Open Elective - 3 credits

Research topics for the PhD in Accounting include, but are not limited to, audit quality, management control, investor decision-making, accounting information systems, information technology controls, tax, and corporate governance.

Scholarship in the Department of Accounting has several areas of focus. Archival and database research, for example, uses existing corporate accounting information and/or stock market information to analyze corporate governance behavior or firm reaction to changes in the accounting environment or accounting rules. Behavioral research employs experiments and surveys to gather behavior data. A strong relationship between the department and the accounting profession has facilitated access to accounting professional research subjects not available to other institutions. Finally, faculty undertake Accounting pedagogical research that produces widely uses accounting cases and textbooks as well as articles reporting on curricular innovations at Bentley.

The Department of Accounting is nationally ranked in audit research and accounting education research as measured by the most recent Brigham Young University Accounting Research Ranking study. Department members publish in a variety of journals, including Accounting Review, Contemporary Accounting Research , Review of Financial Studies , Auditing : A Journal of Practice and Theory, Accounting Horizons , Advances in Accounting Behavioral Research , Issues in Accounting Education , Current Issues in Auditing , Journal of Investigative and Forensic Accounting , and the Managerial Auditing Journal .

Collaborative Research Publications

A selection of published collaborative research between Bentley Accounting Faculty and PhD Students and Alumni:

Alberti, C.T., Bedard, J.C., Bik, O. and Vanstraelen, A. (2020). Audit Firm Culture: Recent Developments and Trends in the Literature. European Accounting Review, 1-51.

Andiola, L.M., Bedard, J.C. and Westermann, K.D. (2019). It’s not my fault! Insights into subordinate auditors’ attributions and emotions following audit review. Auditing: A Journal of Practice & Theory, 38(1): 1-27.

Burke, J., Hoitash, R., Hoitash, U. and Xiao, S. (2021). The costs and benefits of retirement policies at U.S. audit firms, Journal of Accounting and Public Policy. 40 (4):1-21.

Burke, J.J., Hoitash, R. Hoitash, U. and Xiao, S. (2023). The disclosure and consequences of US critical audit matters. The Accounting Review, 98(2), 59-95.

Cannon, N.H ., Bedard, J.C. and Schnader, A. (2019). Auditor Reporting and Regulatory Sanctions in the Broker-Dealer Industry: From Self-Regulation to PCAOB Oversight. Contemporary Accounting Research, 36(4), 2554–2587.

Downey, D.H. and Bedard, J.C. (2019). Coordination and communication challenges in global group audits. Auditing: A Journal of Practice & Theory 38(1): 123-147.

Durkin, M., Rose, J. and Thibodeau, J. (2020). Can Simple Metaphors Be Used as Decision Aids to Promote Professional Skepticism?, Journal of Information Systems, 34(1), 47-60.

Garrett, J.B., Hoitash, R. and Prawitt, D.F. (2022). Perceptions of Tone at the Top from the Inside: Insights into Audit Pricing. Auditing: A Journal of Practice & Theory, 41(1): 115-141.

Garrett, J.B., Livingston, J.A., Tayler, W.B., Cade, N.L. and McVay, S.E. (2019). Controls and cooperation in interactive and non‐interactive settings. Contemporary Accounting Research, 36(4), 2494-2520.

Hunter, K.E., Alberti, C.T., Boss, S.R. and Thibodeau, J.C. (2020). Intelliclean: A Teaching Case Designed to Integrate Data Cleaning and Spreadsheet Skills into the Audit Curriculum. Journal of Emerging Technologies in Accounting, 17 (2), 1-7.

Hunter, K.E ., Rose, J.M., Tariquzzaman, A. and Thibodeau, J.C. (2023). Standard precision and aggressive financial reporting: the influence of incentive horizon. Accounting and Business Research, 53(1), 108-126.

Potsaid, T. and Venkataraman, S. (2022). Trading restrictions and investor reaction to non-gains, non-losses, and the fear of missing out: Experimental evidence. Journal of Behavioral and Experimental Finance, 33: 100597: 1-9.

Potsaid, T. , Venkataraman, S. and Zhou, H.F. (2022). Payments in lieu of taxes (PILOTs): How characteristics of requests for PILOTs impact nonprofits’ fairness perceptions and likelihood of compliance. Journal of Accounting and Public Policy, 106978.

Thibodeau, J.C., Williams, T. and Witte, A.L. (2019). Point and Click Data: An Assessment of Editorial Perceptions and Recommendations for the Peer-Review Process in the New Data Frontier. Journal of Information Systems, 33(1): 129-144.

Witte, A.L ., Earley, C.E. and Thibodeau, J.C. (2022). Big Fish, Small Pond: How In-Charge Auditors Engage with Technology-Based Audit Tools to Influence the Audit in Non-Global Network Firms. Journal of Information Systems, 36(2), 141-16

Hoitash, R., Hoitash, U. and Morris, L. (2021). eXtensible Business Reporting Language: A review and directions for future research. Auditing: A Journal of Practice & Theory. 40 (2): 107–132.

Babson College Bentley University Boise State University Bryant University California Polytechnic State University, San Luis Obispo California State University, Bakersfield Clark University Clemson University College of the Holy Cross Fairfield University Florida International University Northeastern University Northern Arizona University Northern Illinois University Soochow University Suffolk University Texas State University University of Colorado, Denver University of Massachusetts, Dartmouth University of New Hampshire University of San Diego Villanova University Virginia Commonwealth University West Virginia University

Cristina Alberti, Assistant Professor, Accounting, Babson College “Audit Firm Culture: An Evolution of the Audit Profession in Response to External Forces”

Lindsay Andiola, Associate Professor, Accounting, Virginia Commonwealth University "Performance Feedback in the Audit Environment"

Kwadwo Asare, Professor, Accounting, Bryant University "Essays on the Influence of Corporate Governance on Financial Analysts' Forecast-related Judgments"

Jenna Burke, Assistant Professor, Accounting, University of Colorado, Denver "Environmental, Social, and Governance Risk and Performance: Implications for Audit and Corporate Governance Research"

Nate Cannon, Associate Professor, Accounting, Texas State University "Fair Value Measurements"

Jooanne Choi, Assistant Professor, Accounting, California State University, Bakersfield “Usefulness of Audit-firm Transparency Disclosures”

Steven DeSimone, Associate Professor, Economics and Accounting, Holy Cross “Three Empirical Studies of Internal Audit Quality”.

Denise Hanes Downey, KPMG Endowed Professor in Accounting, Associate Professor, Accounting & Information Systems, Villanova University "Changes in Auditing: A Three Part Investigation" Mary Durkin, Assistant Professor, Accountancy, University of San Diego “Promoting Professional Skepticism in the Audit Environment”

Sonia Gantman, Senior Lecturer, Accounting, Bentley University “Three interdisciplinary studies on IT Outsourcing”

Jace Garrett, Associate Professor, Accounting, Clemson University “The Relationship between Accounting Processes and Interpersonal Trust within Organizations”

Joy Gray, Senior Lecturer, Accounting, Bentley University “Information Technology Audits by Internal Auditors: Exploring the Evolution of Integrated IT Audits”

Allen Hartt, Assistant Professor, Accounting, Boise State University “The Impact of Collective Intelligence and Honest Signaling on Fraud Brainstorming Effectiveness: A Sociometric Investigation Using Wearable Sensor Technology”

Kip Holderness, Associate Professor, Accounting, West Virginia University “Detecting Deception in Client Inquiries”

Tien-Shih Hsieh, Associate Professor, Accounting and Finance, University of Massachusetts at Dartmouth “The Impact of Extensible Business Reporting Language (XBRL) on Corporate Accounting Practice”

Kara Hunter, Assistant Professor, Accounting, Fairfield University “The Influence of Cognitive Factors on the Relationship between Accounting Standard Precision and Aggressive Financial Reporting”

Candice Hux, Assistant Professor, Accounting, Northern Illinois University “Auditors’ Use of Specialists in Audit Engagements: Implications for Audit Quality”

Zeng Liu, Lecturer, Accounting, Dongwu Business School, Soochow University “Three papers on sell-side financial analysts”

Landi Morris, Assistant Professor, Accounting, Northern Arizona University "Health and Healthcare in the Financial Reporting and Audit Environments"

Christine Nolder, Associate Professor, Accounting, Suffolk University “The Role of Professional Skepticism, Attitudes, and Emotions on Auditors’ Judgments and Decisions”

Melissa Renschler, Assistant Professor, Accounting, Suffolk University "The Influence of Internal Audit Competency on Financial Reporting Quality and Enterprise Risk Management"

Mike Ruff, Associate Teaching Professor, Accounting, Northeastern University "Correlates of Ethical Sensitivity and Reasoning and their Potential Influence on Accounting Education”

Andrew Stuart, Assistant Professor, Accounting, Suffolk University "The Influence of Corporate Social Responsibility Disclosure on Stakeholder Decision-Making"

Zhihong (Rita) Wang, Associate Professor, Accounting, Clark University “The Impact of Cultural Time Orientation on Managerial and Financial Accounting Practices”

Kim Westermann, Professor, Accounting, California Polytechnic State University - San Luis Obispo "Learning the 'Craft of Auditing': Applications of the Cognitive Apprenticeship Framework"

Annie Witte, Assistant Teaching Professor, Accounting, Northeastern University "Technology Based Audit Tools: Implications for Audit Quality"

PhD in Accounting Faculty

As a Bentley PhD, your research will probe some of the most compelling issues in business today, all under the umbrella theme of business, technology and society. You’ll work with Bentley faculty members committed to rigor in a trans-disciplinary environment that’s focused on the individual student.

Your faculty advisor supervisory team might include representatives from various academic departments, but all are true partners. Visit our faculty database to view full-time faculty in the department of accounting and learn more about their research interests.

View accounting faculty

Interested in learning more about our PhD Programs? Schedule a one-on-one phone meeting with Patricia Caffrey , Administrative Director, at +1 781-891-2541.

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Research Topics & Ideas: Finance

120+ Finance Research Topic Ideas To Fast-Track Your Project

If you’re just starting out exploring potential research topics for your finance-related dissertation, thesis or research project, you’ve come to the right place. In this post, we’ll help kickstart your research topic ideation process by providing a hearty list of finance-centric research topics and ideas.

PS – This is just the start…

We know it’s exciting to run through a list of research topics, but please keep in mind that this list is just a starting point . To develop a suitable education-related research topic, you’ll need to identify a clear and convincing research gap , and a viable plan of action to fill that gap.

If this sounds foreign to you, check out our free research topic webinar that explores how to find and refine a high-quality research topic, from scratch. Alternatively, if you’d like hands-on help, consider our 1-on-1 coaching service .

Overview: Finance Research Topics

Corporate finance topics
Investment banking topics
Private equity & VC
Asset management
Hedge funds
Financial planning & advisory
Quantitative finance
Treasury management
Financial technology (FinTech)
Commercial banking
International finance

Corporate Finance

These research topic ideas explore a breadth of issues ranging from the examination of capital structure to the exploration of financial strategies in mergers and acquisitions.

Evaluating the impact of capital structure on firm performance across different industries
Assessing the effectiveness of financial management practices in emerging markets
A comparative analysis of the cost of capital and financial structure in multinational corporations across different regulatory environments
Examining how integrating sustainability and CSR initiatives affect a corporation’s financial performance and brand reputation
Analysing how rigorous financial analysis informs strategic decisions and contributes to corporate growth
Examining the relationship between corporate governance structures and financial performance
A comparative analysis of financing strategies among mergers and acquisitions
Evaluating the importance of financial transparency and its impact on investor relations and trust
Investigating the role of financial flexibility in strategic investment decisions during economic downturns
Investigating how different dividend policies affect shareholder value and the firm’s financial performance

Investment Banking

The list below presents a series of research topics exploring the multifaceted dimensions of investment banking, with a particular focus on its evolution following the 2008 financial crisis.

Analysing the evolution and impact of regulatory frameworks in investment banking post-2008 financial crisis
Investigating the challenges and opportunities associated with cross-border M&As facilitated by investment banks.
Evaluating the role of investment banks in facilitating mergers and acquisitions in emerging markets
Analysing the transformation brought about by digital technologies in the delivery of investment banking services and its effects on efficiency and client satisfaction.
Evaluating the role of investment banks in promoting sustainable finance and the integration of Environmental, Social, and Governance (ESG) criteria in investment decisions.
Assessing the impact of technology on the efficiency and effectiveness of investment banking services
Examining the effectiveness of investment banks in pricing and marketing IPOs, and the subsequent performance of these IPOs in the stock market.
A comparative analysis of different risk management strategies employed by investment banks
Examining the relationship between investment banking fees and corporate performance
A comparative analysis of competitive strategies employed by leading investment banks and their impact on market share and profitability

Private Equity & Venture Capital (VC)

These research topic ideas are centred on venture capital and private equity investments, with a focus on their impact on technological startups, emerging technologies, and broader economic ecosystems.

Investigating the determinants of successful venture capital investments in tech startups
Analysing the trends and outcomes of venture capital funding in emerging technologies such as artificial intelligence, blockchain, or clean energy
Assessing the performance and return on investment of different exit strategies employed by venture capital firms
Assessing the impact of private equity investments on the financial performance of SMEs
Analysing the role of venture capital in fostering innovation and entrepreneurship
Evaluating the exit strategies of private equity firms: A comparative analysis
Exploring the ethical considerations in private equity and venture capital financing
Investigating how private equity ownership influences operational efficiency and overall business performance
Evaluating the effectiveness of corporate governance structures in companies backed by private equity investments
Examining how the regulatory environment in different regions affects the operations, investments and performance of private equity and venture capital firms

Research Topic Kickstarter - Need Help Finding A Research Topic?

Asset Management

This list includes a range of research topic ideas focused on asset management, probing into the effectiveness of various strategies, the integration of technology, and the alignment with ethical principles among other key dimensions.

Analysing the effectiveness of different asset allocation strategies in diverse economic environments
Analysing the methodologies and effectiveness of performance attribution in asset management firms
Assessing the impact of environmental, social, and governance (ESG) criteria on fund performance
Examining the role of robo-advisors in modern asset management
Evaluating how advancements in technology are reshaping portfolio management strategies within asset management firms
Evaluating the performance persistence of mutual funds and hedge funds
Investigating the long-term performance of portfolios managed with ethical or socially responsible investing principles
Investigating the behavioural biases in individual and institutional investment decisions
Examining the asset allocation strategies employed by pension funds and their impact on long-term fund performance
Assessing the operational efficiency of asset management firms and its correlation with fund performance

Hedge Funds

Here we explore research topics related to hedge fund operations and strategies, including their implications on corporate governance, financial market stability, and regulatory compliance among other critical facets.

Assessing the impact of hedge fund activism on corporate governance and financial performance
Analysing the effectiveness and implications of market-neutral strategies employed by hedge funds
Investigating how different fee structures impact the performance and investor attraction to hedge funds
Evaluating the contribution of hedge funds to financial market liquidity and the implications for market stability
Analysing the risk-return profile of hedge fund strategies during financial crises
Evaluating the influence of regulatory changes on hedge fund operations and performance
Examining the level of transparency and disclosure practices in the hedge fund industry and its impact on investor trust and regulatory compliance
Assessing the contribution of hedge funds to systemic risk in financial markets, and the effectiveness of regulatory measures in mitigating such risks
Examining the role of hedge funds in financial market stability
Investigating the determinants of hedge fund success: A comparative analysis

Financial Planning and Advisory

This list explores various research topic ideas related to financial planning, focusing on the effects of financial literacy, the adoption of digital tools, taxation policies, and the role of financial advisors.

Evaluating the impact of financial literacy on individual financial planning effectiveness
Analysing how different taxation policies influence financial planning strategies among individuals and businesses
Evaluating the effectiveness and user adoption of digital tools in modern financial planning practices
Investigating the adequacy of long-term financial planning strategies in ensuring retirement security
Assessing the role of financial education in shaping financial planning behaviour among different demographic groups
Examining the impact of psychological biases on financial planning and decision-making, and strategies to mitigate these biases
Assessing the behavioural factors influencing financial planning decisions
Examining the role of financial advisors in managing retirement savings
A comparative analysis of traditional versus robo-advisory in financial planning
Investigating the ethics of financial advisory practices

Free Webinar: How To Find A Dissertation Research Topic

The following list delves into research topics within the insurance sector, touching on the technological transformations, regulatory shifts, and evolving consumer behaviours among other pivotal aspects.

Analysing the impact of technology adoption on insurance pricing and risk management
Analysing the influence of Insurtech innovations on the competitive dynamics and consumer choices in insurance markets
Investigating the factors affecting consumer behaviour in insurance product selection and the role of digital channels in influencing decisions
Assessing the effect of regulatory changes on insurance product offerings
Examining the determinants of insurance penetration in emerging markets
Evaluating the operational efficiency of claims management processes in insurance companies and its impact on customer satisfaction
Examining the evolution and effectiveness of risk assessment models used in insurance underwriting and their impact on pricing and coverage
Evaluating the role of insurance in financial stability and economic development
Investigating the impact of climate change on insurance models and products
Exploring the challenges and opportunities in underwriting cyber insurance in the face of evolving cyber threats and regulations

Quantitative Finance

These topic ideas span the development of asset pricing models, evaluation of machine learning algorithms, and the exploration of ethical implications among other pivotal areas.

Developing and testing new quantitative models for asset pricing
Analysing the effectiveness and limitations of machine learning algorithms in predicting financial market movements
Assessing the effectiveness of various risk management techniques in quantitative finance
Evaluating the advancements in portfolio optimisation techniques and their impact on risk-adjusted returns
Evaluating the impact of high-frequency trading on market efficiency and stability
Investigating the influence of algorithmic trading strategies on market efficiency and liquidity
Examining the risk parity approach in asset allocation and its effectiveness in different market conditions
Examining the application of machine learning and artificial intelligence in quantitative financial analysis
Investigating the ethical implications of quantitative financial innovations
Assessing the profitability and market impact of statistical arbitrage strategies considering different market microstructures

Treasury Management

The following topic ideas explore treasury management, focusing on modernisation through technological advancements, the impact on firm liquidity, and the intertwined relationship with corporate governance among other crucial areas.

Analysing the impact of treasury management practices on firm liquidity and profitability
Analysing the role of automation in enhancing operational efficiency and strategic decision-making in treasury management
Evaluating the effectiveness of various cash management strategies in multinational corporations
Investigating the potential of blockchain technology in streamlining treasury operations and enhancing transparency
Examining the role of treasury management in mitigating financial risks
Evaluating the accuracy and effectiveness of various cash flow forecasting techniques employed in treasury management
Assessing the impact of technological advancements on treasury management operations
Examining the effectiveness of different foreign exchange risk management strategies employed by treasury managers in multinational corporations
Assessing the impact of regulatory compliance requirements on the operational and strategic aspects of treasury management
Investigating the relationship between treasury management and corporate governance

Financial Technology (FinTech)

The following research topic ideas explore the transformative potential of blockchain, the rise of open banking, and the burgeoning landscape of peer-to-peer lending among other focal areas.

Evaluating the impact of blockchain technology on financial services
Investigating the implications of open banking on consumer data privacy and financial services competition
Assessing the role of FinTech in financial inclusion in emerging markets
Analysing the role of peer-to-peer lending platforms in promoting financial inclusion and their impact on traditional banking systems
Examining the cybersecurity challenges faced by FinTech firms and the regulatory measures to ensure data protection and financial stability
Examining the regulatory challenges and opportunities in the FinTech ecosystem
Assessing the impact of artificial intelligence on the delivery of financial services, customer experience, and operational efficiency within FinTech firms
Analysing the adoption and impact of cryptocurrencies on traditional financial systems
Investigating the determinants of success for FinTech startups

Commercial Banking

These topic ideas span commercial banking, encompassing digital transformation, support for small and medium-sized enterprises (SMEs), and the evolving regulatory and competitive landscape among other key themes.

Assessing the impact of digital transformation on commercial banking services and competitiveness
Analysing the impact of digital transformation on customer experience and operational efficiency in commercial banking
Evaluating the role of commercial banks in supporting small and medium-sized enterprises (SMEs)
Investigating the effectiveness of credit risk management practices and their impact on bank profitability and financial stability
Examining the relationship between commercial banking practices and financial stability
Evaluating the implications of open banking frameworks on the competitive landscape and service innovation in commercial banking
Assessing how regulatory changes affect lending practices and risk appetite of commercial banks
Examining how commercial banks are adapting their strategies in response to competition from FinTech firms and changing consumer preferences
Analysing the impact of regulatory compliance on commercial banking operations
Investigating the determinants of customer satisfaction and loyalty in commercial banking

International Finance

The folowing research topic ideas are centred around international finance and global economic dynamics, delving into aspects like exchange rate fluctuations, international financial regulations, and the role of international financial institutions among other pivotal areas.

Analysing the determinants of exchange rate fluctuations and their impact on international trade
Analysing the influence of global trade agreements on international financial flows and foreign direct investments
Evaluating the effectiveness of international portfolio diversification strategies in mitigating risks and enhancing returns
Evaluating the role of international financial institutions in global financial stability
Investigating the role and implications of offshore financial centres on international financial stability and regulatory harmonisation
Examining the impact of global financial crises on emerging market economies
Examining the challenges and regulatory frameworks associated with cross-border banking operations
Assessing the effectiveness of international financial regulations
Investigating the challenges and opportunities of cross-border mergers and acquisitions

Choosing A Research Topic

These finance-related research topic ideas are starting points to guide your thinking. They are intentionally very broad and open-ended. By engaging with the currently literature in your field of interest, you’ll be able to narrow down your focus to a specific research gap .

When choosing a topic , you’ll need to take into account its originality, relevance, feasibility, and the resources you have at your disposal. Make sure to align your interest and expertise in the subject with your university program’s specific requirements. Always consult your academic advisor to ensure that your chosen topic not only meets the academic criteria but also provides a valuable contribution to the field.

If you need a helping hand, feel free to check out our private coaching service here.

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150 Original Accounting Research Paper Topics

Our academic experts understand how hard it can be to come up with original accounting research paper topics for assignments. Students are often dealing with multiple responsibilities and trying to balance numerous deadlines. Searching the web or class notes takes up a lot of time. Therefore, we have put together our list of 150 accounting research topics that students can choose from or gather inspiration from.

Managerial Accounting Topics for College Students

This area of study has tremendous upside as more businesses rely on managerial accountants to bring innovative changes to their organizations. Here is a list of topics for research paper in this area:

Differences between financial accounting and managerial accounting.
Managerial accounting in the 21 st century.
The impact of managerial accounting in big businesses.
The major components of activity-based costing.
How managerial accounting affects international finance.
The impact managerial accounting has on human resources.
The major components of capital budgeting.
How managerial accounting affects internal business decisions.
Effective ways of adopting managerial accounting into small businesses.
Differences between variable costing and absorption costing.

Accounting Blog Topics for Today’s Generation

The following collection can be considered accounting hot topics because they deal with the issues that are most important to today’s generation of accountants that utilize advanced software to keep businesses successful:

Cost of manufacturing goods overseas.
The cost of instituting anti-harassment programs.
Inventory and cost of products sold in the U.S.
Reinventing accounts payable processes.
Using best practices to boost the bottom line.
The cost of keeping human resources on staff.
Simplifying procedures in accounts payable.
The cost of updating internal systems with technology.
The cost-effectiveness of employee training.
Working capital increasing in large companies.

Advanced Accounting Topics

As students advance academically, they may want to consider these topics for research paper to earn higher scores in their classes. Here are some suggestions:

How to run an efficient large accounting department.
Red flags in outdated accounting processes.
Identifying unconventional processes in payment processes.
Utilizing paperless processes in small businesses.
Applying EDP to accounts payable processes.
The benefits of automating payables and receivables.
Outsourcing procurement processes to save money.
Automation to handle repetitive processes.
The need for diversifying skills in accounting.
The ways time affects seasonal cash flow.

Controversial Accounting Topics

Many accounting topics for research papers need to draw a reader’s attention right from the start. This list of topics is controversial and should accomplish just that:

The impact the Jobs Act will have on large businesses.
The positive effects tax cuts will have on small business.
The risks of offshore accounting on U.S. businesses.
The need to update software each year to avoid accounting problems.
How small businesses are falling behind in accounting practices.
The impact bonus depreciation allows businesses.
Applying to government relief programs.
Describe the role the internet has on accounting.
The trustworthiness of online accounting programs.
The negatives of auditing collusion.

Intermediate Accounting Topics

These accounting paper topics are meant for students that have acquired skills in writing but may not have developed the skills needed to write a top-notch paper quite yet. They should be easy to research given a proper planning period:

Discuss why companies need to incorporate automated processes.
The problems with ethics in accounting practices.
Technology advancements that improve accounting accuracy.
The problem with accuracy in decade-old software.
Explain the best way to help accountants work manually.
Describe the historical prospect of best accounting practices.
The most effective way to become a certified accountant.
Compare accounting systems that improve processes.
The quick flow of data and the value on today’s accountants.
The negatives that come from relying on accounting software.

Interesting Accounting Topics

Sometimes you need to consider accounting project topics that would be great for numerous situations. You may need to present before a class or write a paper for a discussion panel. These ideas may suit your needs:

Explain the concept of accounting theory to practice.
The theories behind normative accounting practices.
The effect theories in accounting have on businesses.
Challenges of taking theory to practice.
The major changes in accounting practices over the last 25 years.
The impact the internet has had on accounting ethics.
Accounting practices in the 21 st century.
The challenges of accounting technologies on fast-growing companies.
The dangers the internet poses toward ethical accounting.
Describe the difficulties that come from putting theories into practice.

Accounting Projects Topics for a Short Project

Some cost accounting topics are worthy of an audience but need to be completed within a tight deadline. These project ideas are easy to research and can be completed within one week:

Use of efficient accounting software in tax season.
Applicable Professional and Legal Standards.
The difficulties in using offshore accounting.
The most effective way of managing earnings.
The development of cash flow in the United Kingdom.
The development of cash flow in the United States.
The best way to manage personal finances.
The effect financial markets have on personal spending.
Debt management in large corporations.
Accounting challenges during the pandemic.

Forensic Accounting Research Topics

This is another area of accounting that has a promising future for small to large businesses. Here are forensic accounting research paper topics you can use if you are interested in this booming segment:

Methods for identifying instances of money laundering.
The government’s right to search private accounts.
The use of tax records to report possible crimes.
Class action litigation cases in the United States.
Court use of forensic accounting in criminal cases.
Forensic accounting to develop better anti-fraud programs.
A company’s reliance on forensic accounting to prevent theft.
Establishing controls in emerging international markets.
Forensic accountants and their role in court proceedings.
Natural disaster and loss quantification practices.

Accounting Theory Topics for College

Good accounting thesis topics should mirror personally important issues. Essay ideas should reflect the things you want to learn more about and explore in-depth. Here is a list that may pique your interest:

Impact of accounting research on financial practices.
Scientific research studies in modern economies.
Modern accounting concepts and applications.
The change in accounting practices over the last two decades.
Describe the components of Positive Theory.
Marketplace discipline across major industries.
Major accounting theories and techniques in big businesses.
The use of technology to reduce accounting costs.
Technology theory in the use of modern accounting.
Risk management and the most effective theories.

Accounting Dissertation Topics for Grad Students

The following topic ideas delve into some serious issues in accounting and are much more difficult to handle. These should be approached with the utmost academic determination to earn a master’s or a Ph.D.:

Compare accounting software versus manual accounting.
Tax management procedures in the 21 st century.
The risks of updated technology in small companies.
The costs associated with broader health care in the workplace.
The history of accounting in the 20 th century.
The best method of managing debts without difficulties.
Accounting problems caused by online transactions.
Cryptocurrency and its impact on modern accounting practices.
Forecasting jobs in the field of accounting.
The danger technology poses to the accounting industry.

Current Accounting Topics for College

If you don’t have enough time to research current topics in accounting, these ideas will help you save time. There are plenty of online resources discussing current issues and you can also find information in the library:

Compare and contrast different cryptocurrencies.
The definition of a successful and modern business account.
Non-profit organizations and tax reductions.
Sports accounting in today’s world of social media.
The financial benefits of having a second stream of revenue.
Financial stock management of overall earnings.
The relationship between corporate donations and accounting.
Minimizing risks in big and small-sized businesses.
The impact that tax deductions have on big businesses.
Financial strategies to ensure employee retention.

Hot Topics in Accounting for a Graduate Level Course

These are the topics you should be considered for a graduate-level course if you want to make a great impression on the professor. Just be sure to do your due diligence and research your selected topic thoroughly:

The instances of “cooking books” in the 21 st century.
The best approach to update accounting systems.
Fraud cases currently in the United States.
The importance of forensic accountants in fraud cases.
The reasons account reports have government regulations.
The benefits of incorporating computerized accounting.
The need for companies to make changes to accounting departments.
Evolving accounting practices that reduce the risk of theft.
The effects offshore gambling has had on accounting.
Privacy protocols to keep accounting practices secret.

Financial Accounting Topics Being Discussed Today

Topics in accounting are rooted in financial processes that date back centuries. Yet, there are still many innovative ideas that drive business success. Consider these topics for an essay on issues that are current for today’s world:

The evolution of accounting practices over the last century.
The biggest ethical concerns about accounting.
Minimizing taxes when you are a small company.
Accounting software that will cut company costs.
The best way to lower taxes through accounting practices.
Describe the way managerial accounting is affected by international markets.
Explain the major factors of management earnings.
The most accurate way to figure out the estimated tax on a company’s earnings.
The quickest way to become a certified accountant.
Describe how culture influences accounting practices.

Accounting Information Systems Research

The next set of topics are great for anyone wanting to combine accounting with technology. We put together this set to generate interest in this area:

The ways small businesses can benefit from advanced technologies.
Describe how IT affects financial analysis for reporting.
Explain how companies use AIS to collect and store data.
Explain the 10 elements used to understand AIS.
Rank the best accounting information systems.
The future of AIS in small business financial practices.
Explain how AIS eliminates the use of balance sheets.
AIS technologies save money in large businesses.
The future of AIS in small to mid-size businesses.
Describe the role of AIS in modern business.

Accounting Presentation Topics for College

These presentation topics cover a wide range of areas that are perfect for diverse interests. At the college level, students must conduct a lot of academic research to guarantee they have all the most relevant information needed to present on a great topic:

Describe how forensic accounting can reduce risk to small businesses.
Describe the challenges value and cost that managers deal with.
The biggest changes to accounting practices in the 21 st century.
The benefits of having separate controlling accounts.
The rapid flow of data and the importance of modern accountants.
Describe how forensic accountants conduct their investigations.
The most likely causes of financial instability in small businesses.
Explain the factors one must consider before investing.
Describe the differences between financial and management accounting.
Describe the impact of new taxation policies on managerial accounting.

What do you think of our accounting research topics? These are available for free and can be shared with other students. If you need a custom list of accounting topics, our academic experts can take your assignment details and provide you with original and simple accounting research topics to facilitate your project and help you earn a top grade. We can also provide you with writing, editing, and proofreading services to ensure your assignment is error-free and gets you the highest score possible.

PhD Course Descriptions

Acct9300 - empirical design in accounting research (course syllabus).

This is an empirical research design course covering topics related to empirical methodology, causal inference, econometric analysis, and panel data approaches. At least one graduate level course in econometrics is recommended.

ACCT9400 - Research in Accounting I (Course Syllabus)

This is Part I of a theoretical and empirical literature survey course covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency.

ACCT9410 - Research in Accounting II (Course Syllabus)

This is Part II of a theoretical and empirical literature survey sequence covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency. Please contact the accounting doctoral coordinator for information on the specific upcoming modules/topics that will be taught.

ACCT9420 - Research in Accounting III (Course Syllabus)

This is Part III of a theoretical and empirical literature survey sequence covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency. Please contact the accounting doctoral coordinator for information on the specific upcoming modules/topics that will be taught.

ACCT9430 - Research in Accounting IV (Course Syllabus)

This is Part IV of a theoretical and empirical literature survey sequence covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency. Please contact the accounting doctoral coordinator for information on the specific upcoming modules/topics that will be taught.

ACCT9810 - Workshop Colloquium I (Course Syllabus)

Students attend workshops in departments outside of accounting to provide student exposure to theory, research designs and methods that are being explored outside of accounting to provide breadth of exposure to foster innovative research ideas. Students are required to attend 15 non-accounting workshops over one academic year and write up a referee report for 8 of those workshop papers. They are also required to write up at least one research proposal that stems from theories or research methods gleaned from one or more of the workshops attended.

ACCT9820 - Workshop Colloquium II (Course Syllabus)

Additional PhD Information

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Policies and Procedures

PhD in Accounting

The PhD program in Accounting is offered by the Research School of Accounting (RSA). The program draws upon the supervision expertise of researchers within RSA, and offers various opportunities for higher degree by research (HDR) candidates to immerse themselves in the School’s vibrant research community.

While the program focuses on preparing candidates for an academic career, many of the skills it provides are readily transferable to senior industry positions in professional services, business analysis, accounting, finance, auditing, tax, commercial law, and quantitative analysis.

CRICOS #: 048345A

Duration: 2 to 4 years full time (4 to 8 years part time)

Before you submit an application for entry to the program, you should:

ensure you meet the admission requirements outlined below
identify potential supervisors – that is, one or two accounting academics at ANU who conduct research in your area of interest.

You can find information on researchers and their research areas in the ANU researchers database , RSA staff directory or at RSA Research .

While other ANU schools may recommend contacting potential supervisors before submitting an application, this is not required or encouraged for entry into RSA’s PhD program. Instead, you only need to list the name(s) of potential supervisors in your online application form.

Potential supervisors cannot guarantee entry into the PhD program. Admission will depend on the strength of your application relative to others in the pool.

After you’ve completed the steps above, you can proceed with an online application .

Application deadlines

The first semester of the ANU academic year starts in February, and the second semester starts in July. While all applications for first semester entry must be submitted before 31 October, international applicants wishing to be considered for an ANU scholarship should submit their applications before 31 August .

To be considered for a scholarship, your application must be accompanied by all the supporting documents listed below, including the referee reports. Request for referee reports are triggered and sent to your nominated referees at the time of submission of program application. It is thus important that you submit your application in advance (2-3 weeks) to allow time for your referees to provide their reports prior to the scholarship deadline.

If you’re currently completing an academic degree and haven’t yet received your final results and transcript, you should still submit all available documents before the deadline, and forward remaining results once you receive them. We won’t make a final decision on your application until we’ve received all the required documents.

The admission requirements for the PhD program in Accounting reflect the advanced knowledge that candidates will need to undertake the coursework component of the degree, and the research experience and skills needed to successfully undertake and complete the research thesis.

The minimum qualification requirement for admission to the PhD program in Accounting is:

a Bachelor degree with First Class Honours or Second Class Honours Division A in accounting (or a closely related discipline) from an Australian university, or
another qualification (e.g. a Master degree or equivalent postgraduate qualification) that the Delegated Authority is satisfied is equivalent or superior to a degree mentioned in (a), or
a combination of qualifications and professional experience that the Delegated Authority is satisfied is equivalent or superior to a degree mentioned in (a).

Admission to the PhD program in Accounting is competitive and we can only admit a limited number of applicants each year. Meeting the minimum entry requirements does not guarantee you a place in the program.

If you don’t have the minimum qualification for entry into the PhD program, you might consider applying to the MPhil program or the Master of Commerce (Advanced) program . If you’d like to consider these pathways, contact the RSA HDR convenor or Master of Commerce program convenor for more information.

English language requirements

All applicants must satisfy the University’s English language admission requirements . An international applicant who is not a native English speaker may satisfy these requirements by submitting evidence of an IELTS overall score of at least 6.5, and with no component less than 6.0, or a paper-based TOEFL score of at least 570, with at least 4.5 in the essay component.

Application and supporting documentation

You must submit your application online via the ANU Application Manager .

In addition to the standard information required in the online application, you must submit the following supporting documents as part of your application:

a research proposal – see guidelines on how to prepare a persuasive research proposal
example(s) of your written work, e.g. thesis abstract and chapter, research project, or published work
transcripts from all university degrees (colour scans including grade explanations)
completion or graduate certificates from all university degrees (colour scans)
a one-page personal statement or statement of purpose
official TOEFL or IELTS results (where applicable) to demonstrate that you satisfy the University’s English language requirements
a current resume listing research experience and all previously awarded scholarships
nomination of three referees. A referee report form will be sent automatically to the referees you list in your online application. Your application will be complete and ready for assessment once we receive all documents, including referee reports.

Offers of admission

The HDR convenor will review all complete applications submitted by the relevant deadline.

If your application is short-listed, you may be required to attend an interview (face to face or online).

We may send you an offer of admission if you satisfy the eligibility criteria and your area of interest matches those of RSA academics with supervisory capacity. However, since admission is competitive and supervisory capacity is limited, we won’t send any offers of admission until after the relevant application deadline , irrespective of the date when you submit your application.

The PhD program in Accounting consists of two components – coursework and research .

Candidates undertake the research component concurrently with the required coursework.

PhD coursework component

PhD candidates are typically required to undertake up to eight semester-length courses over the first 12 months of the candidature when studying on a full-time basis. These eight courses include five core courses and up to three elective courses. The minimum coursework requirement for candidates who have completed equivalent courses includes four core courses and two elective courses.

The coursework provides training on research in accounting, research methodology and statistics. It also equips candidates with knowledge and skills specific to their PhD topic area, as well as broader research training to foster high-quality research. The required courses are listed below.

Core courses

Candidates must complete the following core courses:

BUSN8007 Analysis of Financial Reporting
BUSN8013 Seminar in Research Methods in Commerce
BUSN8200 Judgement and Decision Making Research in Accounting
STAT6038 Regression Modelling, or EMET6007 Econometric Methods, or EMET8005 Economic Models and Introductory Econometrics; or a higher-level statistics or econometrics course
BUSN8100 Empirical Research in Financial Accounting

Candidates can select up to three more specialised elective courses – from advanced RSA units when offered – including:

BUSN8145 Corporate Governance: Research Preparation
BUSN8056 Advanced Auditing and Assurance Services
BUSN8111 Seminal Research in Accounting (studying financial accounting, management accounting, public sector accounting, or taxation)
advanced courses from other disciplines deemed to be at an appropriate level (e.g. finance, econometrics, management, psychology, statistics or sociology).

Electives are determined in consultation with the candidate’s supervisory panel.

Candidates must complete the coursework with at least a 70 per cent average in each semester before they can progress to the thesis stage.

PhD research component

PhD candidates proceed to the thesis component following completion of the coursework at the required standard and the successful defence of their proposals. Candidates are expected to consult widely with their supervisory panel in completing their research thesis.

Research supervisory panel

When a candidate is admitted to the program, a primary supervisor is appointed. The primary supervisor has the responsibility of overseeing the candidate’s progress until a supervisory panel is chosen. During the first year of the program, it is important that candidates start developing their research topic ideas by consulting with their primary supervisor and other academic staff within RSA.

Either in a candidate’s first year of study, or soon after completion of their coursework, a supervisory panel will be chosen. The role of the panel is to assist, advise, and provide support and encouragement to the candidate for a timely and successful completion of the research thesis. The HDR convenor will determine the composition of the supervisory panel in consultation with the candidate.

RSA research seminar program

The RSA research seminar program consists of weekly seminars presented by national and international researchers. PhD candidates are expected to attend and participate in the seminars throughout their candidature.

Research integrity training

Within three to six months of enrolment, all PhD candidates must complete the Research Integrity Training and pass the exam. Completion of this course and exam is a compulsory milestone for all PhD candidates.

Thesis proposal review

In addition to the coursework component, each PhD candidate must develop and defend a detailed thesis proposal in consultation with their supervisory panel. The purpose of the review is to assess the originality, significance, adequacy and achievability of the candidate’s thesis plan.

To proceed with the thesis, the candidate must successfully defend the proposal. The candidate defends their proposal 12 or 18 months after commencement (or 24 months if part-time), and a review panel formally assesses the proposal.

Annual progress review

It is University policy that each candidate’s progress be reviewed periodically. In each year of their program, PhD candidates are required to submit an annual plan and report as a basis for periodic progress review. This document provides details on work completed by the candidate since the previous review, current progress, and any problems that may impact their research. It also outlines the coursework and research the candidate intends to undertake in the following 12 months.

Oral presentation

In their final year, candidates are required to give a final oral presentation on their research, usually three months before submitting their thesis.

Read more about research candidate milestones .

Thesis submission and examination

The culmination of the PhD in Accounting is a written thesis which, upon completion, is submitted for examination. The thesis is examined by experts in the relevant field.

For more information on the process, visit our page on submitting a thesis .

For information about scholarships available to HDR candidates, visit our page on scholarships and fees .

Read details of some of our alumni’s recent job placements .

A list of current PhD candidates in Accounting is available on the RSA staff directory .

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Postgraduate study

Postgraduate research opportunities A-Z

Accounting & Finance
Staff research interests search

Postgraduate research

Accounting & Finance PhD

Our thriving body of PhD students are currently researching: finance, market reactions to accounting, management accounting and control, judgment and decision-making in accounting and audit, corporate reporting and governance.

The Adam Smith Business School places a strong emphasis on the development of valuable transferable and personal development skills, such as finance-oriented computer programming, presentation and professional writing skills.

As a PhD student in Accounting & Finance, you will have opportunities to:

present and discuss your work in progress with colleagues and staff members
present and discuss your work in progress with staff members in other Scottish Universities through the Scottish Doctoral Colloquium
present your work in national or international conferences (usually at later stages of the PhD process)
attend the Wards research seminars
benefit from the College of Social Sciences Graduate School Research Training programme
complete a PhD research class that looks at a variety of topics such as the use of Stata and Minitab, case studies and various approaches to accounting research
attend research training on key literature (either solely on accounting or finance or a combination of accounting and finance empirical literature)
attend research training on necessary software programmes assisting you in your research (e.g., Nvivo, Stata)
attend research training on qualitative and/or quantitative techniques, with a focus on accounting and finance (econometrics in particular)

You may also have the opportunity to become a Graduate Teaching Assistant (GTA), delivering tutorials to first and second year undergraduate students and helping with assessment of undergraduate assignments and examinations. Teaching is payable at a University-wide hourly rate and it is anticipated that an active GTA, subject to suitability and availability, should be able to earn up to £1,500 per annum. GTAs undergo compulsory training. PhD researchers may have the opportunity to become GTAs from their second year. Vacant posts are advertised towards the end of semester 2.

Initial programme enquiries

[email protected] (+44 (0)141 330 4985)

For advice on academic issues

Finance: Betty Wu & Diana Morales Arenas
Accounting: Yvonne Joyce & Alvise Favotto

Adam Smith Business School is triple accredited

Study options

Our PhD programmes are designed to satisfy a growing demand for rigorous and well-trained researchers in all aspects of accounting and finance. We offer:

PhD in Accounting
PhD in Finance (Accounting and Finance)
PhD in Accounting & Finance

Our programmes are an exciting blend of formal research training, high levels of interaction between faculty and students, and a rigorously developed and closely supervised thesis based on original and relevant research. Our PhD normally takes 3 years (full-time) to complete, although the maximum is 4 years.

In the first year, they will normally study a number of chosen courses in Accounting and Finance, which will develop their quantitative and qualitative research skills as well as their knowledge of accounting and finance research literature and methodologies. An appropriate programme of study is devised for each student in consultation with the director of the programme and the candidate’s supervisor. Students will also work with their supervisors to develop their PhD research proposal into a fully operational research plan. At the end of this period, the candidate presents a fully developed thesis proposal to the Thesis Committee. This committee is responsible for approving the student’s research proposal, over-seeing and guiding the student’s research progress.

Supervisors and students are required to complete a Progress Report in April/May of each academic year. All Progress Reports are reviewed by the PhD Convenor and by the Associate Dean of the College's Graduate School. A satisfactory progress report is a prerequisite for student registration in the following academic session.

Final assessment involves the submission of a thesis of between 70,000 and 100,000 words and an oral examination (viva voce).

Entry requirements

Our research degree applicants will usually possess a good Master’s degree (or overseas equivalent), with a significant component in Accounting and Finance.

Your proposed research topic should be in an area in which supervision can be offered. You may therefore find it helpful to consider the current research interests of our staff before submitting an application.

Required documentation

Applicants should submit:

Transcripts/degree certificate
Two references
A research proposal (3000 words maximum)
Name of potential Supervisor

English language requirements

For applicants whose first language is not English, the University sets a minimum English Language proficiency level.

International English Language Testing System (IELTS) Academic module (not General Training)

7.0 with no sub-test under 6.5
Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.

Common equivalent English language qualifications

All stated English tests are acceptable for admission to this programme:

TOEFL (ibt, my best or athome)

94; with Reading 19; Listening 20; Speaking 20; Writing 21
Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements , this includes TOEFL mybest.

Pearsons PTE Academic

66 with no subtest less than: Listening 59;Reading 60; Speaking 59; Writing 74
Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.

Cambridge Proficiency in English (CPE) and Cambridge Advanced English (CAE)

185 overall, no subtest less than 176

Oxford English Test

Oxford ELLT 8
R&L: OIDI level no less than 7 with Reading: 25-26 and Listening: 18-19
W&S: OIDI level no less than 8.

Trinity College Tests

Integrated Skills in English II & III & IV: ISEII Pass with Pass in all sub-tests.

University of Glasgow Pre-sessional courses

Tests are accepted for 2 years following date of successful completion.

Alternatives to English Language qualification

students must have studied for a minimum of 2 years at Undergraduate level, or 9 months at Master's level, and must have complete their degree in that majority-English speaking country and within the last 6 years
students must have completed their final two years study in that majority-English speaking country and within the last 6 years

For international students, the Home Office has confirmed that the University can choose to use these tests to make its own assessment of English language ability for visa applications to degree level programmes. The University is also able to accept UKVI approved Secure English Language Tests (SELT) but we do not require a specific UKVI SELT for degree level programmes. We therefore still accept any of the English tests listed for admission to this programme.

Fees and funding

UK: £4,786
International & EU: £25,290

Prices are based on the annual fee for full-time study. Fees for part-time study are half the full-time fee.

Irish nationals who are living in the Common Travel Area of the UK, EU nationals with settled or pre-settled status, and Internationals with Indefinite Leave to remain status can also qualify for home fee status.

Fee status and policies

Alumni discount

We offer a 20% discount to our alumni on all Postgraduate Research and full Postgraduate Taught Masters programmes. This includes University of Glasgow graduates and those who have completed Junior Year Abroad, Exchange programme or International Summer School with us. The discount is applied at registration for students who are not in receipt of another discount or scholarship funded by the University. No additional application is required.

Possible additional fees

Re-submission by a research student £540
Submission for a higher degree by published work £1,355
Submission of thesis after deadline lapsed £350
Submission by staff in receipt of staff scholarship £790

Depending on the nature of the research project, some students will be expected to pay a bench fee (also known as research support costs) to cover additional costs. The exact amount will be provided in the offer letter.

Postgraduate research funding opportunities
Economic and Social Research Council (ESRC) funding

The Adam Smith Business School provides financial support for PhD students to attend international academic conferences to present their co-authored research.

eSharp is an international online journal for postgraduate research in the arts, humanities, social sciences and education. It is run entirely by graduate students and aims to provide a critical but supportive entry into the realm of academic publishing for emerging academics.

The School hosts seminars, workshops and conferences open to staff and research students.

Training opportunities

Information technology services - core computer skills and also specialist training, such as Finding and Using Library Special Collections Material and use of quantitative data analysis software.
Staff development service - Personal effectiveness, working with people, business skills.
English language unit - English and study skills.
Learning and teaching centre - compulsory training for Graduate Teaching Assistants and also a more in-depth training course, 'Approaches to Teaching, Learning and Assessment', useful for students considering an academic career.
Researcher development - personal development planning, effective research skills, business skills.
Research skills and professional development - a single website for research students to find out about college-based and university-wide training initiatives, resources and courses which develop their generic research and employability skills, and support their professional development.
Careers service - one-to-one guidance interviews, careers workshops, practice job interviews with recruitment experts, networking opportunities with a variety of potential employers.
Student employability - access to a range of resources designed to help students get the most out of their University careers and to give them the best possible head-start when they enter (or re-enter) the job market.

The College of Social Sciences Graduate School draws together internationally recognised scholars and respected practitioners to offer a range of research programmes.

Our programmes are based on thorough training in research methods and we encourage you to take part in numerous exciting seminars, conferences and events. We offer modern library, IT services and a wide-range of support services. You will be living in one of Europe’s most exciting cities which has a vibrant cultural and social life .

Our Graduate School Researcher Development Programme will support you to plan your professional development over the course of your PhD and ensure your employability.

How to apply

Identify potential supervisors.

All Postgraduate Research Students are allocated a supervisor who will act as the main source of academic support and research mentoring. You may want to identify a potential supervisor and contact them to discuss your research proposal before you apply. Please note, even if you have spoken to an academic staff member about your proposal you still need to submit an online application form.

You can find relevant academic staff members with our staff research interests search .

Also see our:

Accounting Research Cluster & members
Finance Research Cluster & members

Gather your documents

Before applying please make sure you gather the following supporting documentation:

Final or current degree transcripts including grades (and an official translation, if needed) – scanned copy in colour of the original document.
Degree certificates (and an official translation, if needed): scanned copy in colour of the original document.
Two references on headed paper and signed by the referee. One must be academic, the other can be academic or professional. References may be uploaded as part of the application form or you may enter your referees contact details on the application form. We will then email your referee and notify you when we receive the reference. We can also accept confidential references direct to [email protected] , from the referee’s university or business email account.
Research proposal, CV, samples of written work as per requirements for each subject area.
If you have any questions about your application before you apply: contact the Adam Smith Business School
If you have any questions after you have submitted your application: contact our Admissions team
Any references may be submitted by email to: [email protected]

International Students

Advice on visa, immigrations and the Academic Technology Approval Scheme (ATAS) can be found on our International student pages

100+ Best Accounting Research Topics For Students In 2024

We’ve compiled a list of the top accounting research topics for students and academics. These are categorized into various distinct groups like financial, management accounting, etc.

These categorized accounting fields offer a wide range of study possibilities,. Whether you are an undergraduate working on your thesis, a graduate student wanting to learn more about a specific subject, or a doctoral researcher wanting to add to the body of accounting literature. They also show how the accounting field is always changing, which will ensure that your study is still useful and important.

Without further ado, let’s dive into the most promising accounting research topics for students. These topics are most interesting for students dedicated to expanding their knowledge in this important profession.

You May Also Like To Read: How To Study For A Final Exam: 11 Best Tips

Table of Contents

What Is Accounting?

Accounting includes keeping track of money that flows in and out of a company or organization and summarizing, analyzing, and reporting that data. With this information, management can make educated decisions, and plan for the future of any applicable regulations.

Accounting is a crucial resource for meeting legal and regulatory obligations, managing finances, and making informed business decisions.

How Long Does It Take To Learn Accounting?

Following are the time periods to learn accounting for beginners, intermediate, and advanced-level students.

Students with No Accounting Experience (Beginners)

Gaining a fundamental knowledge of accounting usually takes between one and three months of dedicated study. Financial statements, debits, credits, and other elements of simple accounting should all be familiarized with as part of this process.

Beginning accountants may reach an intermediate level of competence after 6-12 months of dedicated study and practice. This calls for an advanced level of expertise in accounting, analysis of financial statements, and management of complicated business dealings.

Students with Some Background Information (Intermediate)

If you know the fundamentals of accounting, you might spend 6-12 months learning more complex concepts. This calls for an in-depth understanding of more complex areas including tax law, budgeting, and cost accounting.

Pursuing a professional accounting credential such as the Certified Public Accountant (CPA), the Certified Management Accountant (CMA), or the Associate of Chartered Certified Accountants (ACCA) may take anywhere from one to two years of full-time study and job.

Students with Advanced Levels of Knowledge (Advanced)

It may take several years of experience and further education for an accountant to reach the level of competence at which they are able to manage sophisticated financial reporting, audits, and strategic financial guidance.

The discipline of accounting is always developing as new legislation and technologies are implemented. Accountants, even those with extensive experience, need to keep their skills current via regular training and education.

What Is Goodwill In Accounting?

As an intangible asset, goodwill is what remains after a corporation pays more than the fair market value of its acquired target’s physical and intangible assets minus its liabilities. Included in this are the acquired company’s reputation, brand recognition, and client base.

The potential future profits of the acquiring firm are therefore susceptible to all of these factors. Goodwill is recorded as an asset on the balance sheet, but its value might decline over time, thus it must be reviewed for impairment regularly.

Goodwill is reduced by the amount by which the fair value of an acquired company’s assets and debt falls below its carrying value. Impairment describes this condition.

Top 100+ Best Accounting Research Topics For Students

Here are some research topics for students.

Financial Accounting Research Topics

The Impact of International Financial Reporting Standards (IFRS) on Global Accounting Practices
Earnings Management and Financial Reporting Quality
The Role of Fair Value Accounting in the Financial Crisis
Comparative Analysis of GAAP and IFRS Standards
The Effects of Accounting Conservatism on Financial Reporting
Sustainability Reporting and its Impact on Financial Statements
The Role of Big Data in Financial Accounting
Audit Quality and its Influence on Financial Reporting
Financial Statement Analysis in Predicting Bankruptcy
The Convergence of Accounting Standards Worldwide

Managerial Accounting Research Topics

Cost-Benefit Analysis in Managerial Decision-Making
Activity-Based Costing in Contemporary Business Environments
Budgeting and Its Role in Performance Evaluation
The Use of Balanced Scorecards in Measuring Performance
Strategic Cost Management in a Global Context
Performance Measurement and Compensation in Organizations
Lean Accounting in Manufacturing and Service Industries
Ethical Considerations in Managerial Accounting
The Impact of Artificial Intelligence on Managerial Accounting
Environmental Sustainability and Managerial Accounting Practices

Auditing Accounting Research Topics

The Role of Auditors in Corporate Governance
Auditor Independence and Its Impact on Audit Quality
Forensic Accounting and Fraud Detection
Auditing in the Digital Age: Challenges and Opportunities
The Role of Internal Auditing in Risk Management
Audit Committees and Their Influence on Auditor Independence
Regulatory Changes and Their Effect on the Auditing Profession
Auditor Liability and Legal Implications
The Use of Data Analytics in Auditing
Auditing in the Nonprofit Sector: Special Considerations

Taxation Accounting Research Topics

Tax Evasion and its Economic Consequences
Transfer Pricing and its Role in International Taxation
The Impact of Tax Policies on Corporate Decision-Making
Tax Planning and its Ethical Implications
Tax Compliance in the Digital Economy
Taxation of Cryptocurrencies: Challenges and Solutions
Comparative Analysis of Taxation Systems Across Countries
Tax Incentives and Their Effectiveness in Promoting Economic Growth
Environmental Taxation and Sustainability
Taxation and Income Inequality: A Socioeconomic Analysis

Forensic Accounting and Fraud Examination

Financial Statement Fraud: Detection and Prevention
The Psychology of White-Collar Crime
Money Laundering and Its Detection
Forensic Accounting Techniques in Investigating Ponzi Schemes
Cybercrime and Digital Forensics in Accounting
Ethical Dilemmas in Forensic Accounting
The Role of Whistleblowers in Fraud Detection
Corporate Governance and Fraud Prevention
Forensic Accounting in the Healthcare Industry
Case Studies in High-Profile Accounting Scandals

Good Accounting Ethics and Professionalism

Ethical Decision-Making in Accounting
The Role of Professional Organizations in Accounting Ethics
Corporate Social Responsibility Reporting and Ethics
Whistleblowing and its Impact on Accounting Firms
Ethical Considerations in Taxation and Auditing
The Influence of Culture on Accounting Ethics
The History and Evolution of Accounting Ethics Standards
Conflicts of Interest in Accounting Practices
Teaching Ethics in Accounting Education
Regulatory Reforms and Their Effect on Accounting Ethics

Accounting Research Topics In Education

Pedagogical Approaches in Teaching Accounting
The Use of Technology in Accounting Education
Assessment and Evaluation Methods in Accounting Courses
Incorporating Real-World Cases into Accounting Curricula
Interdisciplinary Approaches in Accounting Education
Student Engagement and Learning Outcomes in Accounting Programs
The Role of Internships and Experiential Learning in Accounting Education
Gender Diversity in Accounting Programs and its Effects
Online Learning and the Future of Accounting Education
Teaching Ethics and Professionalism in Accounting Programs

Governmental and Nonprofit Accounting Research Topics

Financial Reporting in Governmental Organizations
Accounting Challenges in Nonprofit Entities
Performance Measurement in Public Sector Accounting
Accountability and Transparency in Government Accounting
The Role of Governmental and Nonprofit Auditors
Grant Accounting and Compliance
Social Impact Accounting in Nonprofits
Financial Management in Public and Nonprofit Sectors
Financial Reporting for Public-Private Partnerships
Taxation and Fiscal Policies in the Public Sector

Best International Accounting Research Topics

Cross-Border Mergers and Acquisitions: Accounting Challenges
International Taxation and Transfer Pricing
Accounting for Foreign Currency Transactions
Harmonization vs. Diversity in Global Accounting Standards
The Impact of Cultural Differences on International Accounting Practices
Country-Specific Accounting Practices and Their Evolution
International Accounting for Multinational Corporations
The Role of International Financial Institutions in Accounting Regulation
Corporate Social Responsibility Reporting in a Global Context
Comparative Studies of Accounting Systems in Different Countries

Financial Markets and List of Accounting Research Paper Topics and Ideas

The Effect of Financial Reporting on Stock Prices
Market Reactions to Accounting Earnings Announcements
Corporate Governance and Shareholder Value
Accounting Information and Investment Decision-Making
The Role of Accounting in Detecting Financial Market Anomalies
Hedge Accounting and Risk Management in Financial Markets
Financial Derivatives Accounting: Issues and Challenges
Regulatory Changes and Their Impact on Financial Markets
Accounting for Cryptocurrencies in Financial Statements
The Influence of Behavioral Finance on Accounting Practices

So, these are the best accounting research topics for students.

Why Is Accounting Important?

The following are the major reasons behind the importance of accounting in commerce and each field.

Financial Record Keeping: Accounting maintains organized financial records.
Informed Decision-Making: Helps make informed financial decisions.
Compliance and Regulation: Ensures adherence to laws and standards.
Stakeholder Confidence: Builds trust with investors and stakeholders.
Budgeting and Planning: Aids in budget creation and planning.
Expense Control: Monitors and controls company expenses.
Resource Allocation: Allocates resources efficiently.
Performance Evaluation: Assesses department and project performance.
Transparency: Provides financial transparency within the organization.
Legal Protection: Offers legal protection and evidence.

How To Learn Accounting Without College Easily

Wondering “how to learn accounting fast”? These are the step-by-step guides that will help you to learn accounting very quickly and easily.

Start with free online resources and tutorials to learn basic accounting principles.
Practice by managing personal finances or helping friends with simple bookkeeping tasks.
Explore accounting software like QuickBooks or Excel for hands-on experience.
Study accounting textbooks and use online courses for in-depth knowledge.
Seek internships or part-time jobs in accounting to gain real-world experience.
Join accounting forums or communities for networking and support.
Consider professional certifications like the CPA or ACCA for career advancement.
Continuously update your skills through online courses and self-study.

Remote Accounting Jobs For All Levels Students

Here are the best remote accounting jobs for entry-level, intermediate-level, and advanced-level accountants.

Remote Accounting Jobs For Entry-level Students

1. junior accountant.

The junior accountant is an entry-level accounting job. The average salary for a Junior Accountant is $49,706 in 2023.

2. Bookkeeping Assistant

It’s included in the best accounting jobs that are responsible for maintaining books and financial records. The average salary for a Bookkeeper is $46,741 in 2023.

3. Accounting Clerk

The accounting clerks mainly focus on managing receipts and payments. The average salary for an Accounting Clerk is $42,146 in 2023.

Remote Accounting Jobs For Mid-level Students

Staff accountant.

It’s also the best accounting job for mid-level accountants. They perform diverse accounting duties and aid with financial reporting. The average salary for a Staff Accountant is $55,682 in 2023.

Financial Analyst

Financial analysts analyze financial data and provide insights to support decision-making. The average salary for a Financial Analyst is $65,796 in 2023.

Accountant II

Accountant II is responsible for reconciliations, financial reporting, and its analysis. The average salary for an accountant is $55, 858 in 2023.

Remote Accounting Jobs For Senior-level

Senior accountant.

The main work of the senior accountant is to check the accounting operations and financial reporting. It may also manage a team. The average salary for a Senior Accountant is $72,981 in 2023.

Accounting Manager

The main role of the accounting manager is to manage the company’s entire accounting and financial reporting function. The average salary for an Accounting Manager is $80,184 in 2023.

Financial Controller

They are accountable for overseeing the day-to-day accounting functions within a company or department. The average salary for a Financial Controller is $90,941 in 2023.

Final Remarks

In this blog, we have discussed 100+ best accounting research topics for students. If you want to know amazing accounting research topics that will help you to learn the new patterns of accounting. Also, these accounting research topics are good for boosting your accounting skills.

With this blog, we give students a good list of accounting study ideas to choose from. The information above is very useful for you and will help you choose the best topic.

These are the best 100+ areas for study in accounting. These can help you save time and come up with better ideas for your accounting research paper. You could use ideas for accounting projects, bookkeeping research topics, and so on. This blog is helpful and can help you think of better ideas.

What is the common problem in accounting?

The common problems in accounting are material financial statement errors, cybersecurity risks, regulatory noncompliance, etc.

What are the 4 C’s of accounting?

The 4 C’s are described as Chart of Accounts, Calendar, Currency, and Accounting Convention. If the ledger needs special ledger processing options.

Who is known as the father of accounting?

The father of modern accounting is Italian Luca Pacioli, who in 1494 first described the system of double-entry bookkeeping used by Venetian merchants.

Top 200+ Accounting Research Topics For Students In 2024

“Research is a formalized interest. It is prying and poking with a goal.” — Zora Neale Hurston.

Is finding out the accounting research topics a tricky task for you? How do you get rid of your accounting assignments? This blog has discussed various accounting research topics that will make your work very straightforward.

Before finding out about the research paper, first, you must know some of the essential things to keep in mind. The following vital things to remember are brainstorming unique ideas, the need for the best topic, collecting enough content, etc.

For various students, figuring out a research topic that suits the account can get hard, particularly in commerce subjects. To help you overwhelm this load, here is a list of 100+ accounting research paper ideas you can use to get started or draw motivation.

If you want to get Accounting dissertation help service from experts, then contact our professional experts to get top-notch service within the given deadline.

Accounting- A Technical Subject

Table of Contents

Accounting is a technical subject because it involves financial duties and completing accounting duties that need more cutting-edge technical knowledge and skills. As a technical subject, researching accounting topics can be more challenging.

Also, it becomes crucial to take care of every minute detail and complete the research paper should be backed up with validated facts and instances. If you would like to maintain the quality of the accounting research technical topic, you need to perform properly thorough research.

To make the overall accounting research process easy, we have to give students some of the best accounting research topics list. It can make your work right. You can enhance one of the accounting topics to suit your requirements

There are a lot of Phenomenal Ideas Of Research Topics For College Students . You can use these ideas for completing your overall task.

What Are The Accounting Research Topics?

Accounting is one of the best and most interesting subjects. It deals with the systematic way of managing and recording financial accounts pertinent to the business. Generally, the common accounting method contains reporting, analyzing, and summarizing.

A good topic is most required for accomplishing the task of writing an accounting research paper. Whereas selecting the research paper topic is one of the most tricky tasks. But choosing the research topic takes too much time and effort.

How To Pick The Best Accounting Research Topics

Choosing the right topic is super important when it comes to doing accounting research. Whether you’re doing it yourself or getting help from a writing service , picking the right topic is key.

Picking a topic helps you figure out what you want to talk about and where your research will go. It guides your journey. Here are some tips to help you pick the best topic:

1. Get Enough Info: Make sure you know enough about the topic before you choose it. Picking a topic without knowing much can mess up your whole paper. You might end up with something too big or off-track. Knowing about the topic also helps you stay interested.

2. Pick Something You Like: It’s easier to work on something you’re interested in. Even though research can be tiring, liking your topic can keep you going. Accounting research papers can be long and tough, so it helps if you enjoy the topic. Plus, it’s easier to explain something you understand and care about.

3. Decide How Long: Figure out how long your paper should be before you start looking for a topic. This helps you pick a topic that’s not too big or too small. Knowing your paper’s length helps you stay focused.

4. Cover Your Topic Well: Some accounting topics can be endless if you don’t set limits. Choose a topic you can cover well within your paper’s length. Don’t start if you can’t finish it in time. If you have to, pick a smaller part of the topic and focus on that instead.

Figure out the complete list of accounting research topics below.

Accounting Theory Research Topics

Ultimate financial accounting topics, managerial accounting research topics, tax accounting research topics.

Online receipt maker

Research Topics on Accounting Thesis

Fund accounting research topics, auditing research topics.

Bookkeeping Dissertation Topics
Accounting Project Ideas
Unique Accounting Research Topics
Popular Accounting Research Paper Topics

Excellent Topics for Accounting Research Papers

Advanced Accounting Research Topics
Latest Accounting Research Topics
Easy Accounting Research Topics
Amazing Accounting Research Topics

These are the following accounting research topics for accounting theory, and it is such as;

Effect of state-of-the-art technologies on the accounting sector.
Application of accounting software.
Current expansions in accounting software.
The trouble of accounting standards.
The best accounting research topic includes all the historical options for unique accounting interventions.
Moreover, another topic for research is the significance of instant information for current-day accounts.
What is the most productive accounting software for accountants?
Mentoring schedules for corporate accounting.
Cons discovered in accounting.
Effect of culture on accounting thesis?
Mobile accounting.
The vital steps to make an organization’s finance transparent is also the best research topic of accounting.
Various steps to becoming a qualified accountant are among the best research topics.
Accounting practices- critical analysis is best for accounting research.
Global financial crisis 2008- Reasons and effects are best for accounting research.

Here are the ultimate topics for accounting research are given below.

Why is the assessment of the financial balance sheets crucial in making business decisions?
Auditor’s job with the customers and third parties.
Market research and viewpoints of Cryptocurrencies.
Due returns in finance and accounting.
Corporate exposure and management.
The power of interest rates in accounting and finance.
The connection between earning management and discretionary accruals.
The result of digital currency on finance and accounting.
What are the determinants in the improvement of financial and accounting reporting?
Check the best techniques of cash flow notifying globally.
How does time impact the method of cash flow?
The standard challenges of financial accounting in the hotel industry are the best research topic.

Here are the ultimate topics for managerial accounting research are given below.

The distinction between financial accounting and managerial accounting.
What is the role of a manager in account auditing?
Effect of new taxation systems on managerial accounting.
Effect of quality HRM ( Human Resource Management ) on auditing organizations.
Can a double-entry accounting system be good for the administration to operate their business?
Can strategic administration accounting be utilized in the publishing sector?
What advantages of the cost accounting view for entrepreneurs to improve their productivity?
How can a bank control risks? Make use of the HSBC method to manage risks.
Management accounting and performance administration in the healthcare enterprise.

These are the following accounting research topics for tax, and it is such as;

Essential research of the impacts of small business budgeting impacts on tertiary organization management.
Researching the exceptions in the USA’s taxation system.
Analyzing how income tax impacts start-ups and small corporations.
Researching how accounting and taxation knowledge among managers can help a country.
The impact of tax administration on revenue generation
The effects of revenue generation on tax auditing and investigation in developing economies.
Analyzing the impacts of intellectual capital on the growth and development of huge enterprises.
Tax legislation for the freelance market. Discuss the steps and policies to ensure fair taxation for freelancers.
Analyzing the taxation system concerning the expansion and advancement of underdeveloped countries.
Confer the different tax evasion standards adopted by CEOs based on gender variety.

Online Accounting Research Paper Topics

Exploring the significance of audit for large corporate houses.
Important elements for understanding ratio research.
The impacts of accounting info on the cost of capital of a company.
Various methods to monitor liquidity levels using financial accounting tools.
The part of trendy accounting in the economic growth of appearing economies.
Components of global accounting.
Efficient earnings planning methods.
The impact of tax management on income production.
Stock control in cost control and its benefits.
Effect of accounting and public expense.
Applicability of accounting info for public sector institutions.

These are the following accounting research topics for the fund, and it is such as;

In-depth analysis and discussion on fund accounting in non-profit associations.
Checking the various financial research models.
Distinctions in theory and practice in international fund accounting.
Exploring the various fund accounting policies.
Estimate the Non- GAAP indicators.
Which are Cam’s critical audit matters?
Which are the non-financial info disclosures by associations?
The Effect of audit boards and commissions.
Reasonable deal proportions and auditing accounting estimates.
Applicability of accounting software.
Efficient returns are preparation methods.
Stock control in cost administration and its benefits.
The impact of tax management on revenue production.
Applicability of accounting information for public sector association.

Forensic Accounting Topics

Forensic accounting techniques in detecting financial statement fraud
Role of forensic accounting in investigating corporate governance failures
Use of data analytics and technology in forensic accounting investigations
Forensic accounting in bankruptcies and insolvency cases
Forensic accounting in divorce and matrimonial disputes
Forensic accounting in insurance claim investigations
Forensic accounting in detecting money laundering activities
Forensic accounting in intellectual property rights cases
Forensic accounting in environmental crimes and violations
Ethical challenges and standards in forensic accounting

Accounting Information Systems Topics

Impact of cloud computing on accounting information systems
Cybersecurity risks and controls in accounting information systems
Big data analytics in accounting information systems
Blockchain technology and its applications in accounting information systems
Artificial intelligence and machine learning in accounting information systems
Internet of Things (IoT) and its impact on accounting information systems
Mobile accounting and its adoption challenges
Enterprise resource planning (ERP) systems and their integration with accounting systems
Data governance and privacy concerns in accounting information systems
Continuous auditing and monitoring in accounting information systems

Accounting Ethics and Corporate Governance Topics

Ethical decision-making frameworks for accountants
Role of accountants in promoting corporate social responsibility
Whistleblowing and reporting mechanisms in accounting
Diversity and inclusion in the accounting profession
Accounting for human rights and labor practices
Accounting for climate change and environmental sustainability
Accounting for anti-corruption and transparency measures
Accounting for corporate political activities and lobbying
Accounting for executive compensation and income inequality
Ethical considerations in the gig economy and sharing economy

Public Sector and Governmental Accounting Topics

Accounting for public-private partnerships
Accounting for government grants and subsidies
Accounting for public sector pensions and employee benefits
Accounting for infrastructure projects and public assets
Accounting for social welfare programs and entitlements
Accounting for natural resources and public lands
Accounting for public debt and deficit financing
Accounting for public sector performance measurement and accountability
Accounting for public sector risk management
Accounting for public sector information technology systems

International Accounting Topics

Harmonization of accounting standards across different countries
Accounting for foreign currency transactions and translations
Accounting for multinational corporations and cross-border transactions
Accounting for foreign direct investment and joint ventures
Accounting for international transfer pricing and tax planning
Accounting for international mergers and acquisitions
Accounting for emerging markets and developing economies
Accounting for international non-profit organizations and NGOs
Accounting for international trade and global supply chains
Accounting for international financial reporting standards (IFRS) convergence

Specialised Accounting Topics

Accounting for the healthcare industry
Accounting for the hospitality and tourism industry
Accounting for the construction industry
Accounting for the real estate industry
Accounting for the entertainment and media industry
Accounting for the transportation and logistics industry
Accounting for the automotive industry
Accounting for the oil and gas industry
Accounting for the agricultural and food industry
Accounting for the renewable energy and sustainability sector

Emerging Accounting Topics

Accounting for cryptocurrencies and digital assets
Accounting for non-fungible tokens (NFTs)
Accounting for the metaverse and virtual economies
Accounting for artificial intelligence and machine learning applications
Accounting for the Internet of Things (IoT) and connected devices
Accounting for sharing economy platforms (e.g., Uber, Airbnb)
Accounting for gig economy and freelance work
Accounting for drones and autonomous vehicles
Accounting for gene editing and biotechnology
Accounting for space exploration and commercial space travel

Corporate Reporting and Disclosures Topics

Integrated reporting and sustainability disclosures
Environmental, social, and governance (ESG) reporting
Reporting on human capital and intellectual capital
Disclosures on cybersecurity risks and data privacy
Reporting on climate change risks and mitigation strategies
Disclosures on corporate tax practices and tax transparency
Reporting on supply chain sustainability and ethical sourcing
Disclosures on diversity, equity, and inclusion initiatives
Reporting on executive compensation and pay ratios
Disclosures on political contributions and lobbying activities

Accounting Education and Research Topics

Integrating emerging technologies in accounting education
Developing data analytics skills in accounting curricula
Incorporating ethics and professional responsibility in accounting education
Teaching methodologies for online and distance learning in accounting
Experiential learning and case studies in accounting education
Interdisciplinary approaches in accounting research
Accounting research methodologies and data collection techniques
Accounting research in emerging economies and developing countries
Accounting research on sustainability and environmental issues
Accounting research on corporate governance and accountability

Accounting for Specialized Transactions and Events

Accounting for business combinations and acquisitions
Accounting for divestitures and discontinued operations
Accounting for restructuring and reorganization activities
Accounting for stock-based compensation and employee stock options
Accounting for derivative financial instruments and hedging activities
Accounting for leases and off-balance sheet financing
Accounting for research and development (R&D) expenditures
Accounting for pension and employee benefit plans
Accounting for asset impairments and write-downs
Accounting for contingencies and provisions

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Which are the Top 7 Types of Accounting?

Answer:- These are the following seven types of accounting, and it is such as: Managerial Accounting, Government Accounting, Financial Accounting, Tax Accounting, Cost Accounting, Cost Accounting, Forensic Accounting.