Areas of Research

Topical Areas of Research

Fuqua’s faculty study a wide range of accounting topics.

Research Methods: Analytical

Analytical researchers model economic and accounting institutions with the goal of generating empirically testable propositions. Primary research questions of interest are the relation between accounting disclosures and security prices, undertaken within market equilibrium models, and the role of accounting information in mitigating incentive problems within firms, generally formulated within principal-agent models. Other economic models are employed as well. Analytical research demands high-level training in economic theory, statistics, and mathematics. Analytical accounting researchers on the Fuqua faculty: Qi Chen, Xu Jiang, and Hao Xue.

Research Methods: Empirical-archival

Empirical researchers rely on economic theory to study, among other things, the valuation implications of accounting disclosures, executive compensation and other corporate governance issues, and financial intermediary reporting choices and forecasting behavior. Empiricists use commercially available and proprietary databases to test hypotheses within a statistical framework and must be well-trained in economic theory and statistical methods. Empirical accounting researchers on the Fuqua faculty: Scott Dyreng, John Heater, Bill Mayew, Suresh Nallareddy, Katherine Schipper, Rahul Vashishtha, and Mohan Venkatachalam.

Please visit the faculty websites for more details on their current research.