Research in accounting covers a broad spectrum of issues in the areas of financial accounting, auditing, and corporate governance. The major foci in the department include: (1) various accounting issues related to Debt Contracting such as debt covenant violation, debt monitoring, credit quality assessment and the Credit Market in general and Credit Pricing in particular (particularly the market for credit instruments such as credit default swaps); (2) Corporate Governance and External Monitoring issues in the China, US, and international settings as they relate to ownership structures, institutional infrastructures, legal regimes, information environments; (3) Fraud Detection and Tax Avoidance issues such as financial restatement and accounting and auditing enforcement by regulators such as the SEC and/or the CSRC and economic consequences of corporate tax avoidance, economic consequences of internal control reporting, accounting quality versus credit quality, tax complexity and tax compliance; (4) Accounting Disclosure issues such as disclosure and audit quality, earnings management, accounting conservatism, voluntary disclosures or management earnings guidance, and audit pricing.
Research Degree Coordinator
Dr. YU Yangxin
3442-7962 (Direct line) / 3442-7760 (General enquiry line)