The goal of this course is to provide you with the foundations of accounting research, with a primary focus on empirical research in financial accounting and disclosure. We will initially cover some foundational material in research methodology and design, but then move onto a selection of important applied papers in this area, beginning with Ball and Brown (1968). The goal is to consider and evaluate both substantive economic questions and the empirical methods employed in these papers. The ultimate goal is to prepare you to begin conducting your own research as well as being able to evaluate others’ research (including as referees).