Terry Warfield’s primary research interests concern financial accounting standards and disclosure policies, including the effects of accounting information and disclosures on securities markets. His work spans several financial reporting domains from accounting to auditing and the intersection between tax and financial reporting. An overarching theme for much of his work concerns how financial accounting standards and disclosure policies affect the quality of accounting information provided to investors, creditors, and other users of accounting reports. Given the policy and practice implications of my research, it has appeared in a variety of scholarly and practice-oriented outlets.
Research areas: Accounting, Auditing, Corporate Governance