Archival/Empirical Research Community

The Archival/Empirical Research Community considers the role of information and information intermediaries in capital markets, particularly in the areas of financial reporting, tax, information systems, and governance. Research questions include: how firms leverage IT to achieve and sustain competitive advantage; how taxes affect corporate decision-making; the use of accounting information in firm valuation; and, the impact of different governance mechanisms on tax avoidance and aggressive financial reporting. We use advanced econometric techniques in analyzing databases to answer these important questions.

Behavioural Research Community

The Behavioural Research Community applies theory from social science disciplines such as economics, psychology, and sociology to understand the nature of judgment and decision making and behaviour in accounting, auditing, and ethical contexts. The group tests theory using a variety of research methods, including lab and field experiments, interviews, and questionnaires. The group's research investigates factors that impact managers' and professional accountants' behaviour such as management control systems, decision support systems, expertise, incentives, and resource constraints. The group's findings contribute to multiple accounting disciplines, including financial, managerial, auditing, ethics, and information systems.

Finance Research Community

The Finance Research Community conducts research into numerous aspects of financial markets including the pricing of financial securities, investment strategies, financial intermediation, risk management, and the financing of corporate activities. Research methodologies include theoretical modelling to systematically investigate frontier questions, advanced empirical techniques to investigate specific testable hypotheses, and simulation techniques to provide insight when general solutions become intractable. The Finance Research Community also takes advantage of cross-disciplinary expertise, often focusing on research questions that integrate with the accounting, economics, statistics and computer science disciplines.