Fields of Study
The School of Accountancy is committed to both theoretical and applied accounting research. Faculty members in the School have varied teaching and research interests that encompass the following areas:
Financial Accounting and Reporting
Specific research topics include the application of quantitative methods in accounting, financial accounting regulations and choice, roles of accounting information in capital markets, valuation analysis, financial statement analysis, financial reporting and disclosures issues, and professional ethics.
Management Accounting and Information Systems
Major topics include management accounting systems design, risk analysis in capital budgeting, modelling and statistical research in management accounting, accounting and control systems, national culture and management accounting issues, behavioural accounting, agency theory, information systems for competitive advantages, and accounting information systems.
Specific research topics include modelling and statistical research in auditing, behavioural issues in auditing, human information processing in auditing, auditor’s responsibilities and liabilities, and economic-based approaches to auditing research.
Studies are currently conducted on corporate insolvencies, securities regulation, labour law, auditor’s responsibilities and liabilities, commercial and company law, dispute resolution and comparative law.
International Accounting and Accounting in China
Although all research in these areas is undertaken within the Faculty, current research is moving towards the behavioural, organisational and cultural dimensions of accounting studies utilising capital market, agency, contingency and other contemporary theories. In line with the research ethos of the Faculty, the research thrust in the School has an interdisciplinary flavour, and draws heavily on the disciplines of statistical decision theory, psychology, economics, sociology and law.