You will appraise the major strands of the scholarly empirical research literature in financial accounting. In doing so, you will evaluate the role of financial accounting from the perspectives of users, providers, and regulators of financial accounting. The subject emphasises the role of accounting information in the contexts of capital markets, contracting, political processes and corporate governance. The subject is designed to enable you to critically evaluate financial accounting research. Much of the required reading for the subject is at the leading edge of financial accounting research and other papers are seminal pieces that provide the foundations for contemporary research.

Subject rules

Readings