The faculty of the Department of Accounting conduct research in a wide set of topics in accounting and business that include:
Auditing, Accounting System and Fraud Examination:
External and internal auditing are two of the most promising and timely avenues in accounting research. Much research is needed on different auditing regulations, standards, and techniques that have the potential to combat various financial reporting frauds, which is causing unprecedented harm to the society. Both accounting researchers and practitioners could benefit immensely from such research, as they are constantly struggling to ascertain the efficacy of various auditing regulations, rules, and procedures.
We have a group of researchers who are currently working in these fields and have been successfully publishing their works in different areas in auditing in both research and practitioner-oriented journals.
Market-based studies in financial accounting and corporate governance
While accounting academicians have conducted a considerable amount of market-based studies in different accounting regulations standards, with the evolvement of different accounting standards, especially international standards much more research is warranted in this area. Corporate governance-related research in the field of accounting is relatively new. However, to ensure an ethical accounting and auditing practice and preserving stakeholders’ wealth, there is a global outcry of corporate governance based accounting research.
Several faculty of our accounting department have been involved with market-based accounting research for quite some time, in collaboration with globally reputable researchers. Some market-based topics addressed by our researchers include capital market consequences of expensing research and development (R&D), and market valuation of various mandatory and voluntary disclosures such as segment disclosure, the disclosure of various components of comprehensive income. Further, some of our researchers are currently examining various facets of corporate governance, as it relates to accounting, such as independence of audit committee, and board members, the presence of accounting and/or financial profession in board members, and effectiveness of internal control.
Moreover, as more companies expand globally, several faculty members in the accounting department at AUS focus on investigating the impact of global diversification on such variables as the cost of capital and capital structure, firm performance, and attributes of financial reporting (e.g., conservatism).