Accounting methods have a significant impact not only on decisions made by management teams but also on the behavior of investors, creditors, regulatory agencies, consumers, and employees. Through their teaching, research, and professional activities, faculty members in Wharton’s Accounting Department strive to develop the best ways to measure and communicate an organization’s economic activities.
To meet the needs of today’s complex markets, Wharton’s Accounting Department takes a multidisciplinary approach to the field, integrating finance and economics with broader perspectives on organizational issues and the business environment.
executive compensation and incentives, executive stock holdings and trading behavior, corporate governance, financial reporting quality, the role of financial transparency in governance and contracting
Wharton’s Accounting Department pursues an active research program, including recent studies in the following areas.
- The design of executive compensation contracts
- Productivity, efficiency, and incentives in the health care, banking, and other industries
- The role of information in capital markets
- Accounting for financial instruments
- International accounting standards
- Securities analysis
- Taxes and organizational design
- The economic impact of accounting policy