Ph.D. Seminars in Accounting

Analytical Modeling Seminar

  • Principle Agent Models
  • Games and Strategy
  • Voluntary Disclosure Models
  • Cheap Talk Models
  • Reporting Standards
  • Rational Expectations Models
  • Arm's Length Transactions
  • Herding Behavior
  • Audit Models

Information and Communication in Strategic Settings

  • Design and Control
  • Testing Rational Choice Models
  • Asset Markets, Rational Expectations, and Market Micro-Structure
  • Behavioral Finance—Bounded Rationality
  • Information, Communication, and Strategic Interactions
  • Learning and Dynamics
  • Unawareness

Empirical Capital Markets Seminar

  • Conservatism in Accounting
  • Accounting-Based Valuation Models: Theory and Empirical Tests
  • Information Content of Earnings, Cash Flows, and Accruals
  • Earnings Management and Pricing Implications of Discretionary vs. Non-discretionary Accruals
  • Earnings (Accrual) Quality and Cost of Capital
  • Market Anomalies and Tests of Market Efficiency
  • Corporate Governance, Disclosure, and Cost of Capital
  • GAAP vs. Street Earnings
  • The Causes and Consequences of SOX Internal Control Weaknesses

Empirical Tax Research Seminar

  • Book-Tax Tradeoffs and Earnings Management
  • Information Content of Tax Information and Book-Tax Differences
  • Impact of GAAP Rules Regarding Accounting for Income Taxes
  • How Tax Accounts Reveal Tax Planning and Tax Sheltering
  • Debt and Taxes
  • Taxes and Asset Prices

Directed Readings Seminar

  • Economic Writing
  • General Econometric Issues
  • Endogeneity
  • Directed Readings on Topics Selected by Participants