Accounting

Accounting research examines the role of accounting information in firms and financial markets. The majority of accounting research at Cornell and peer institutions focuses on how firms report information to investors; how investors process that information; how information affects stock prices and trading volume; the uses of accounting information in managing firms and compensating employees; and the nature of the auditing process. Accounting faculty and doctoral students at Johnson are actively involved in both the Parker Center and the Business Simulation Laboratory.

Faculty: Sanjeev Bhojraj, Robert J. Bloomfield, Julia D'Souza, Ronald W. Hilton, Robert Libby, Kenneth Merkley, Mark W. Nelson, Kristina Marie Rennekamp, Robert Swieringa, P. Eric Yeung, and Luo Zuo.

Selected Journals: The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics

Recent accounting dissertations and places of first employment:

"Dispersion of Opinion in Financial Markets: Causes and Effects,"  Jeffrey Hales, University of Texas at Austin

"Performance Standard Horizons, Uncertainty, and Controllability,"  Vic Anand, Emory University, Goizueta Business School, Assistant Professor of Accounting

"Advantageous Comparison and the Slippery Slope to Earnings Management,"  Tim Brown, University of Illinois at Urbana-Champaign, Assistant Professor of Accountancy

"Significance of forecast precision: The importance of ex-ante expectations,"  Kathy Rupar, University of Florida, Warrington College of Business Administration, Fisher School of Accounting, Assistant Professor

"When Informed Agents Disagree,"  Sol (Sean) Wang, UNC Kenan-Flager Business School, Assistant Professor of Accounting

"Essays on Earnings Guidance,"  Ihwa (Holly) Yang, University of Pennsylvania, The Wharton School, Assistant Professor of Accounting