What is a good research topic in the field of accounting?

I'm a sophomore in college, and I'm planning on doing research in the field of accounting either this year or next year. I will probably end up writing my thesis on it, so it shouldn't be something basic and boring. It needs to be something that I can actually research and do work on, but nothing too complicated because as I mentioned above, I am only a sophomore in college. If anyone has any ideas, that would be great!What is a good research topic in the field of accounting?
The changes over the years in the historical cost principle. It used to be inviolate. Then we had mark-to-market for widely traded marketable securities for some companies.



This was when prices and values were generally rising.



Now we have write-down of impaired assets.



What's next and where will it end?









How's that?What is a good research topic in the field of accounting?
You can try about asset revaluation. It's still undecided whether it's still tolerable to increase salvage value frequently.What is a good research topic in the field of accounting?
I would recommend you explore the topic of bond valuation.