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Accounting

At Simon, accounting is not viewed as a separate academic discipline, but rather is perceived as an integral part of applied economics. By studying accounting and accounting phenomena, the researcher can provide evidence that potentially affects such diverse areas as the theory of the firm (e.g., questions of centralization/decentralization, alternative organizations forms such as corporations versus partnerships, and motivation and control issues), the theory of regulation, and capital market efficiency. Evidence of accounting phenomena can, therefore, have implications that extend beyond accounting and into management and social science in general.

Faculty and  Research Interests

• Shane Heitzman: His interests include the role of accounting information, taxes, and agency conflicts in mergers and acquisitions, and the effect of taxes on business decisions and asset prices.
• Heidi Tribunella:  She is interested in accounting and auditing research.
• Charles E. Wasley: His teaching interest is the financial reporting area. His research interests encompass the role of accounting information in capital markets.
• Kurt Wojdat: His interests include internal auditing, cost accounting, financial analysis, and treasury activities.
• Joanna Shuang Wu: Her teaching interest is in the area of financial reporting. Her research interests are in the areas of international financial reporting, the behavior of financial analysts, management compensation, and mutual fund performance.
• Jerold L. Zimmerman: His research and teaching interests involve financial and managerial accounting.