Skip to main content
Two attendees speak at entrepreneurship minor welcome event

INFINITE CURIOSITY

As one of the largest and most productive research universities in the world, you can imagine that our appetite for exploring every corner of the accounting world is simply insatiable.

  • ACROSS ALL DISCIPLINES

    Most students enter our accounting doctoral program with some institutional knowledge in one or more traditional accounting areas. However, we welcome students with backgrounds in Mathematics, Economics, Engineering, Finance, Psychology, or other related disciplines, and we can remedy any lack of accounting knowledge through additional coursework.

RESEARCH CONTRIBUTIONS, METHODS, AND TOPICS

The breadth of our research expertise permits students to explore various research paradigms during their doctoral program. Faculty members respect and enjoy diverse research contributions and insightful new findings.

Research Topics

Financial Accounting

Financial accounting researchers are interested in the use of accounting information by investors, creditors, analysts, and other decision-makers. We also study the preparation of accounting information by managers responding to economic incentives or using discretion to manage earnings. A final area of research study is the regulation of accounting information by standard setters and other regulators evaluating the relevance and reliability of current and potential accounting information.

Auditing

Auditing researchers are interested in questions of independence, governance, compliance, auditing processes, and biases. This research helps global standard-setters and regulators adopt standards and policies that protect the integrity of our accounting information.

Managerial

Managerial accounting research topics include optimal employee compensation and governance, using information for efficiency management, and motivating creativity.

Taxation

Taxation research covers tax policy topics such as economic incentives, transfer pricing, compliance with tax enforcement, multistate taxation, and numerous issues about accounting for income taxation, where tax rules overlap with financial reporting standards. 

Research Methodologies

When you earn a doctorate, most of your time is spent developing deep expertise in research methods. Accounting researchers use three main methods. In all cases, your doctoral studies will involve a firm grounding in statistics and typically a choice of either economics or psychology as an additional foundation.

Archival

Archival research involves the statistical analysis of historical data to examine relevant research questions based on economic theory for its predictions. Thus, archival research requires a strong background in statistics and economics, which we provide at The University of Texas at Austin through rigorous coursework in the business school and the economics department.

Experimental

Experimental or survey methods are commonly used to obtain data to conduct what is broadly known as behavioral research. Behavioral research relies on Psychology for its theories. Because this research is interested in what people do and why they do it, it is often necessary to conduct controlled experiments or survey participants. Using experiment or survey methods, researchers in accounting and finance have provided compelling alternative explanations where economic theories sometimes fall short.

Analytical

Analytical research uses quantitative, mathematical models to explain and predict behavior. This research is grounded in game theory from economics. Students wanting to conduct analytical research should have even stronger mathematical backgrounds than other applicants. We will design a program of study that builds on those initial strengths with additional coursework in mathematics and economics.

FACULTY EXPERTISE

Research Topics x
Research Method Areas

Financial Reporting

Auditing

Managerial

Taxation

Archival

Rowland Atiase
Shuping Chen
Urooj Khan
Michael Clement
Matt Kubic
John McInnis
Sara Toynbee
Yong Yu
Wuyang Zhao

Nicholas Hallman
Jamie Schmidt

 

Andrew Belnap
Lisa DeSimone
Lillian Mills
Aruhn Venkat
Brady Williams

Experimental/Survey

Jeff Hales
Eric Hirst
Lisa Koonce
Brian White

Steve Kachelmeier

Eric Chan
Steve Kachelmeier
Brian White

 

Analytical

Hyun Hwang

Ays Dordzhieva

Volker Laux
Ronghuo Zheng

Lillian Mills

RECENT FACULTY PUBLICATIONS

Our faculty and doctoral students regularly publish in some of the top academic journals around the globe. They are committed to expanding the knowledge of the accounting community as a whole. Making great strides in accounting research has helped keep this department number one.