In this seminar we will discuss several main research themes in contemporary empirical financial accounting research. We will examine the historical origins, theoretical underpinnings and research methods used in leading research in each area. We will also discuss the potential implications of empirical research for different groups of users of research, including accounting policy makers and regulators.

One of the main aims of the seminar will be to develop students’ abilities to identify significant research questions and appropriate empirical methods. Emphasis will also be placed on data and institutional issues, and how these can present both constraints and opportunities for European researchers. Time will also be allowed for discussion of students’ own research plans, and for discussion of opportunities that exist for new research, especially in the European context.