  We study theoretically the interaction of twisted light with graphene. The
light-matter interaction matrix elements between the tight-binding states of
electrons in graphene are determined near the Dirac points. We examine the
dynamics of the photoexcitation process by posing the equations of motion of
the density matrix and working up to second order in the field. The time
evolution of the angular momentum of the photoexcited electrons and their
associated photocurrents are examined in order to elucidate the mechanisms of
angular momentum transfer. We find that the transfer of spin and orbital
angular momentum from light to the electrons is more akin here to the case of
intraband than of interband transitions in semiconductors, due to the fact that
the two relevant energy bands of graphene originate from the same atomic
orbitals.
