- The impact of different accounting standards on financial statement users' decisions.
-The effectiveness of internal control systems in preventing and detecting financial statement fraud.
-The relationship between corporate governance and financial reporting quality.
-The role of accounting information in capital markets.
2. Corporate governance.
- The impact of different corporate governance mechanisms on firm performance.
-The role of independent directors in protecting shareholder interests.
-The effectiveness of audit committees in overseeing financial reporting.
-The impact of executive compensation on firm performance.
3. Earnings management.
- The different methods that companies use to manage their earnings.
-The consequences of earnings management for investors and other financial statement users.
-The effectiveness of regulations that are designed to prevent earnings management.
4. Financial analysis and valuation.
- The development of new methods for financial analysis and valuation.
-The application of financial analysis and valuation techniques to different industries and companies.
-The evaluation of the accuracy and reliability of financial analysis and valuation techniques.
5. International accounting.
-The challenges of accounting for transactions in different countries.
-The development of international accounting standards.
-The impact of globalization on accounting practices.
6. Sustainability accounting and reporting.
- The development of accounting frameworks for sustainability reporting.
-The measurement and reporting of environmental, social, and governance (ESG) information.
-The use of sustainability accounting and reporting information by investors and other stakeholders.