The traditional areas of accounting research are financial accounting (how investors react to firms’ reported financial numbers and accounting choices); managerial accounting (how firms create and use financial and non-financial information for internal decision making); auditing (how external auditors oversee the financial reporting process) and taxation (how firms’ accounting choices impact their tax situation).
However, accounting research is multi-disciplinary and often examines issues that go beyond the numbers. For example, researchers at Tech have experimentally examined how the use of vivid language by firms influences investor judgments drawing on research from psychology. Researchers have also examined how social media posts by employees can help predict future firm performance.