This advanced doctoral-level course covers research on the role of financial and non-financial information in capital markets. The course discusses the latest accounting research papers using empirical methods. It will go through empirical design issues in latest accounting research studies and emphasize on causal inference. The readings focus on research designs, and key theories and analytical approaches from the accounting, finance, economics, and behavioral psychology/sociology.

CILO-1: Evaluate Accounting research designs with theoretical motivations. CILO-2: Implement empirical designs using non-structured archival data. CILO-3: Perform large sample analysis with latest statistical approaches. CILO-4: Establish causal inference in financial reporting.