ACCT8893 · Accounting

Empirical Topics in Accounting III

Carroll School of Management

The objective of this course is to provide students with a sound framework for understanding and assessing the quality of empirical archival research in accounting. The course has two objectives. Part of the course is aimed at facilitating a deeper understanding of the econometric issues facing empirical archival research. This part of the course will survey the common problems and potential solutions. The other part of the course will survey the empirical research on accounting and contracting. Topics will include the role of accounting information in evaluating managers and setting executive compensation, earnings management induced by the use of accounting in contracting, and the relation between accounting and corporate governance.