Yale SOM's specialization in accounting is designed to develop strong theoretical and empirical skills. There is a heavy emphasis on original research. Co-authored research, with both faculty and fellow PhD students, is encouraged and supported.
A key aspect of the program is how students get to interact with emerging research in a host of ways, from conferences held on campus to weekly seminars where fellow PhD students discuss their work. Key Yale SOM faculty, as well as students, frequently make brown bag presentations.
Examples of research submitted as dissertations by students in the program:
- Customer-base concentration: Implications for firm performance and capital markets
- Strategic Decentralization, Bargaining, and Transfer Pricing in Supply Chain Efficiency
- Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency
- Labor Unions and Management’s Incentive to Signal Declining Profitability
- Disclosure Quality, Cost of Capital, and Investor Welfare
- Limiting Outside Directors' Liability through Charter Provisions: An Empirical Analysis
- Nickels Not Pennies: Explanations and Implications of Granularity in Analysts’ EPS Forecasts
- Auditor’s Pre-Negotiation Information, Accuracy of Financial Reports and Consulting Services
- Taxes, Debt, and Firm Value: New Evidence
Examples of research co-authored with faculty that resulted in publications:
- The Joint Determination of Audit Fees, Non-audit Fees and Abnormal Accruals (Review of Quantitative Finance and Accounting)
- Friction in Related Party Trade when a Rival is also a Customer (Management Science).
- Why do EPS forecast error and dispersion not vary with scale? Implications for analyst and managerial behavior (Journal of Accounting Research)
- More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism (The Accounting Review)
- The Effect of Litigation Risk on Management Earnings Forecasts (Contemporary Accounting Research)