Empirical and Theoretical

Accounting

Accounting theory, practice and research, taught within the framework of modern economic and financial theories.

The Ph.D. in Accounting

Stern’s accounting department is exceptional in its balance between research in empirical financial accounting and theoretical financial and managerial accounting.

It is also unusual in the breadth of the research conducted (e.g., capital markets, earnings management, voluntary disclosure/management guidance, corporate governance, and financial institutions and instruments).

These attributes result in part from its size, but also from the individual and collective wide-ranging interests of the faculty.

The curriculum is designed to provide a thorough understanding of current accounting theory, practice, and research, taught within the framework of modern economic and finance theories as applied to the behavior of today’s corporations and financial markets.