Accounting Research Areas, Disciplines and Methods
Accounting research may be classified on three dimensions: substantive area, source discipline and method. The key substantive areas are managerial accounting, financial accounting, auditing and tax. The common source disciplines are economics, finance, management and psychology. The typical research methods are analytical modeling, archival data analysis and experimental data analysis.
Our faculty and students have sustained a proven track record of publishing in the top accounting journals across all substantive areas utilizing archival and experiment data analysis.
Research by School of Accountancy faculty and doctoral students appears in a variety of top-ranked publications. Learn more:
For archival-tax research, the University of Arizona is ranked #19 in the nation in terms of faculty publications in the last six years according to BYU 2017 accounting research ranking.
For archival-financial research, University of Arizona is ranked #24 in the nation in terms of faculty publications in the last six years according to BYU 2017 accounting research ranking.
For archival-audit research, University of Arizona is ranked #32 in the nation in terms of faculty publications in the last six years according to BYU 2017 accounting research ranking.
Faculty's primary research interests by research method include:
|Topic / Method||Archival||Experimental|
|Managerial||Leslie Eldenburg||Jeremy Douthit
Graduates of our doctoral program have placed at Tier-1 research universities and have maintained a strong record of publication success post-graduation.
According to the 2017 Accounting PhD program ranking published by Brigham Young University, the University of Arizona ranks #3 overall in the nation in terms of PhD graduates’ publication record in accounting journals within the six years post-graduation since 1990. The only schools ranked before us are University of Michigan, University of Texas at Austin and Stanford University. View rankings.
For archival-tax research, the University of Arizona is consistently the #1 PhD program in the nation. View rankings.
For archival-auditing research, the University of Arizona is ranked #2 PhD program in the nation based on six-year post-graduation publications in accounting journals since 1990. The only school ranked before us is the University of Missouri. View rankings.
For archival-financial research, the University of Arizona is ranked the #8 PhD program in the nation based on six year recent post-graduation publications in accounting journals since 1990. The schools ranked before us are Michigan, Stanford, Chicago, Rochester, Washington, Pennsylvania, Penn State, Iowa and North Carolina. View rankings.
Faculty and Student Collaborative Research
Our program has a tradition of faculty-student research collaboration.
Listed below are some of our very recent successes. The coauthors of each publication or working paper contain at least one current faculty member and at least one current PhD student or PhD graduates (names of the students are highlighted in bold).
|Dan Dhaliwal, Scott Judd, Matthew Serffling, and Sarah Shaikh. 2015. “Customer Concentration Risk and the Cost of Equity Capital.” Journal of Accounting and Economics.|
|Dan Dhaliwal and Phillip Lamoreaux, L. Litov, and J. Neyland. 2015. “Shared Auditors in Mergers and Acquisitions.” Forthcoming at Journal of Accounting and Economics.|
|Dan Dhaliwal, Phillip Lamoreaux, Clive Lennox, and Landon Mauler. “Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence during the post-SOX Period.” Contemporary Accounting Research. Summer 2015.|
|S. Boivie, Dane Christensen, Dan Dhaliwal, and S. Graffin 2015. “Top Management Conservatism and Corporate Risk Strategies…Evidence from Managers’ Personal Political Orientation and Corporate Tax Avoidance.” Strategic Management Journal.|
|Andrew Finley and James Stekelberg. 2015. “The Economic Consequences of Tax Service Provider Sanctions: Evidence from KPMG’s Deferred Prosecution Agreement.” Journal of the American Taxation Association.|
|Matthew Erickson, Nathan Goldman, and James Stekelberg. 2015. “The Cost of Compliance: FIN 48 and Audit Fees.” Journal of the American Taxation Association.|
|Phillip Lamoreaux, Paul Michas, and Wendy Shultz. 2015. “Do Accounting and Audit Quality Affect World Bank Lending?” The Accounting Review 90 (2): 703-738.|
|Katharine Drake, Nathan Goldman, and Stephen Lusch. 2016. “Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts? ”|
|Russ Hamilton and James Stekelberg. “The Effect of High Quality Information Technology on Corporate Tax Avoidance and Tax Risk.” at Journal of Information Systems, forthcoming|
|Katharine Drake, Stephen Lusch, and James Stekelberg. “Does Tax Risk Affect Investor Valuation of Tax Avoidance?” Journal of Accounting, Auditing and Finance|
Katharine Drake, Russ Hamilton, and Stephen Lusch, “The sources of declining effective tax rates: Insight from effective tax rate reconciliations” Working paper, presented at the 2018 Journal of the American Taxation Association Conference.
|Dan Dhaliwal, Matthew Erickson, Nathan Goldman, and Linda Krull. “Do Foreign Cash Holdings Affect the Cost of Debt?” Working paper, presented at 2015 ASU-UA Joint Research Symposium and National Tax Association’s 108th Annual Conference on Taxation.|
|Katharine Drake, Nathan Goldman, and Frank Murphy. “Foreign Employment, Income Shifting, and Tax Uncertainty” under review, presented at 2015 American Accounting Association Annual Meeting.|
|Russ Hamilton and Dan Russomanno. “Auditor Signals and the Cost of Debt”|
|Dan Dhaliwhal, Paul Michas, Dan Russomanno, and Summer Xia Xiao. “Internal Audit Quality and Firm Efficiency”|
|Curtis Hall, Scott Judd, and Jayanthi Sunder. “The Role of Auditor Portfolios: Evidence from the Financial Crisis”|
|Curtis Hall, Jayanthi Sunder, and Shyam Sunder. “Earnings Seasons: Analysis of Inferred and Announced News"|
|Musaib Ashraf, Paul Michas, and Dan Russomanno. " Do Audit Committee Members Who Possess Information Technology Expertise Impact Financial Reporting Quality"|
|Lin Cheng, Jacob Jaggi, Paul Michas, and Jeffrey Schatzberg. "Auditor-related Provisions in Private Loan Agreements, Audit Fees, and Audit Quality"|
|Nathan Goldman, Paul Michas, and Dan Russomanno. "Do High Quality Auditors Mitigate Managerial Rent Extraction?"|
|Paul Michas, Dan Russomanno, and Summer Xia Xiao. "Does the Consulting Role of Internal Audit Affect Firm Performance?"|
|Rick Mergenthaler, Paul Hribar, Aaron Roeschley, Spencer Young, and Chris X. Zhao. "Within-GAAP Discretion and Voluntary Disclosure"|
|Musaib Ashraf, Michael S. Drake, Rick Mergenthaler, and Jacob Thornock. "Does Monitoring by Retail Investors Improve Financial Reporting Quality?”|
|Jeremy Douthit, Max Hewitt, and Ashley Sauciuc. "Multi-level Relative Performance Evaluations in Teams", presented at the 2018 Global Management Accounting Research Symposium.|
|Jeremy Douthit and Ashley Sauciuc. "Budget Difficulty and Performance in Unstable Production Environments", presented at the 2017 Management Accounting Midyear Meeting of the AAA.|
|Musaib Ashraf, Preeti Choudhary, and Jacob Jaggi. "Do Greater Audit Committee Responsibilities Enhance Corporate Governance?"|