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Stern's accounting department stands out for its unique equilibrium between empirical financial accounting research and theoretical studies in financial and managerial accounting. The program further distinguishes itself through the diverse scope of its research areas, including capital markets, earnings management, voluntary disclosure/management guidance, corporate governance, and financial institutions and instruments. These qualities stem not only from the department's scale but also from the faculty's broad individual and collective research interests. The curriculum aims to deliver a comprehensive grasp of contemporary accounting theory, practice, and research, all taught through the lens of modern economic and finance theories as they relate to today's corporate behavior and financial markets.