The discipline's research profile is diverse, reflecting its pioneering contribution to the decision-usefulness debate, extant research paradigms and emerging research areas. Thus, members of the Accounting discipline are actively pursuing research into:
- the role of accounting information in decision making in private sector and public sector settings
- the role of 'fundamentals' in explaining market value and takeovers
- analysing corporate collapses and identifying the role of accounting
- directors' obligations and accountability
- the economic impact of and corporate responses to accounting regulation
- the role of accounting in corporate governance regimes
- international accounting
- inflation accounting
- extended reporting, including environmental and social reporting and accounting for intellectual capital
- accounting history
- public sector accounting and accountability
- human judgement and decision making
- accounting information systems
- technologies and processes
- design of accounting information systems
- the context and accounting for superannuation
- auditing and oversight.
Through the MEAFA research group, the Accounting Discipline also participates in a cross-disciplinary research training scheme with Finance, Econometrics and Operations Management, for those who wish to focus on financial analysis research using advanced quantitative methods.
This includes the modelling and forecasting of financial statement information, disclosures for capital markets, corporate restructuring transactions, audit fees and credit ratings (see sydney.edu.au/business/research/meafa).