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 the Johnson School are actively involved in both the Parker Center and the Business Simulation Laboratory.

Faculty: Sanjeev Bhojraj, Robert J. Bloomfield, Julia D'Souza, Thomas R. Dyckman, Ronald W. Hilton, Charles M.C. Lee, Robert Libby, Mark W. Nelson, Craig Nichols, Robert Swieringa, Nir Yehuda
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

"A Further Examination of the Incremental Information Content of Cash-Flow Announcements," Doug Hanna, University of Chicago

"Assessing Hedge Effectiveness Within the Framework of SFAS 80," Mark Finn, Northwestern University

"Bonus and Penalty Incentive: Contact Choice by Employees," Joan Luft, Michigan State University

"The Reliability of Employee Stock Option Fair Value Disclosures Under SFAS 123," Carol Marquardt, New York University

"An Analysis of the Proprietary Costs of Segment Reporting," Christi Gleason, University of Arizona