Accounting Group

The Department is home to 28 faculty whose research covers all the key areas of accounting. We remain strongly committed to the following topics: regulation, financial reporting and auditing, and organizational and strategic aspects of accounting. There is, of course, significant overlap among these themes, and many faculty members work in more than one area.

Regulation, financial reporting, and auditing

The work in the areas of regulation, financial reporting, and auditing remains at the cutting edge of research and contributes substantially to practice. The aim is to investigate changes in reporting regulations, capital market implications, and transformations of auditing and risk regulation regimes. Attention is paid to accounting standards issued by the international accounting standard setters on accounting, auditing, and assurance; ethics; and non-financial matters in private organizations, including SMEs (Small Medium Enterprises), and in the public sector. The research focuses on regulatory frameworks of business valuation and mergers and acquisitions. Audit and assurance practices are evolving due to the use of data analytics and the possibilities offered by new technologies and big data. In financial reporting, firms are under increasing pressure from regulators who aspire to improve audit quality. For these reasons, research in this area investigates new forms of external reporting that provide assurance via non-financial information.

Organizational and strategic aspects of accounting

This stream of research focuses on understanding how accounting operates in particular organizational settings. It is an interdisciplinary field of study, including research in management and financial accounting among private, public, and not-for-profit organizations. The main research topics comprise, but are not limited to, the development of a performance management system, the impact of technologies on metrics development (business analytics, big data, artificial intelligence), the consequences of public sector reform on accountability and service delivery, price modeling, product and client profitability, the strategic planning of non-financial information, and risk management.