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Accounting

The PhD specialization in Accounting focuses on issues related to the use of accounting information by various users (i.e., investors, financial analysts), the effect of regulations and of changes in accounting practices and theory. These include financial reporting and disclosure, management accounting and control systems, and historical analysis. The program emphasizes a firm theoretical base of economics designed to complement the student's practical training. Knowledge of mathematics, probability, statistics, economics, and finance are essential for success and are acquired through formal coursework during the first and second years of the program. The research orientation lends itself to a variety of research methods, which include empirical, experimental, mathematical and theoretical approaches as well as to field studies. Students may adopt specific approaches depending on their resarch interests. Integration of accounting with related disciplines such as finance, economics, and others is highly encouraged.

Current Area Research Topics

  • Financial disclosure strategies of firms and their effects
  • Internal controls over financial reporting
  • Principle-based versus rule-based accounting
  • Conversion to an international financial reporting standards
  • Market reactions to financial analyst forecasts
  • Value relevance of accounting information
  • Historical perspectives of accounting theory and practice
  • Environmental accounting
  • Real estate accounting
  • Debt contracting and accounting information
  • Audit quality

Specialization Requirements

Expertise in research methodology is acquired through seminars and in direct collaboration with faculty members on current research endeavours. Twelve graduate level courses usually constitute the set of requirements.

Professors

Courses

  • Accounting Research: An Overview
  • Accounting Research: Financial Reporting and Capital Markets
  • Governance and Financial Accounting
  • Management Accounting Theory and Managerial Tax
  • Introduction to Financial Economics
  • Corporate Finance

Typical Support Fields

  • Finance
  • Economics
  • Behavioral Science
  • Decision Theory
  • Information Systems
  • Statistics

Funding

SSHRC, NSERC, CMA Canada, CGA Canada, Institute of Chartered Accountants, American Accounting Association

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