The design, provision, quality, use, and impact of financial and non-financial information on a range of stakeholders, including investors, managers, auditors, creditors, and organizations, are all examined by the accounting major. The use of information by capital markets, auditors' and managers' judgment and decision-making, the factors influencing the quality and use of information, accounting information systems, ethics, performance evaluation, and contracting uses of accounting information are common research topics.