This program aims at training students to do research in several contemporary themes. The research thems in Accounting and Auditing a large spectrum of questions including the impact of accounting information on financial market participants and other users, the problems of information asymmetries among managers and users and the effects of managerial discretion, the structure of incentive and monitoring systems, the difficulties in reporting on increasingly complex financial transactions and instruments and their valuation effects, the convergence of national financial reporting systems towards an international standard of reference and its impact on capital markets, the role of auditing and the economic effects of regulation of accounting information, among other issues.
In this concentration, students can specialize in one of the following subfields:
- Empirical financial accounting
- International financial reporting
- Auditing and financial statement analysis
- Organizational and social aspects of accounting