Brian Akins

In this PhD seminar, students will relate and reconcile key theoretical and analytical insights that have emerged in the accounting literature with the vast empirical/experimental research. Specifically, we will pick selected topics of mainstream interest in accounting, review key analytical insights in each topic and relate/reconcile these insights with empirical findings. Where possible, we will attempt to generate testable empirical predictions as well as identify opportunities for analytical research. Topics include agency theory, performance evaluation and incentives, corporate governance, disclosure theory, aspects of auditing, cost measurement and product/capacity planning.

Study of how investors, financial analysts, creditors, and managers use financial statement information in evaluating firm performance and in valuing firms. Emphasizes industry and firm-level analysis of accounting information using financial accounting concepts and finance theory. Mutually Exclusive: Cannot register for MGMT 601 if student has credit for BUSI 401/MGMT 634/MGMT 635.