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Accounting Courses
ACC U70600 Finanical Statement Analysis and Reporting
2 hours plus conference; 3 credits
An in-depth study of the analysis and interpretation of financial statements by external decision makers, including measures of liquidity, solvency, capital structure, return on investments, and operating performance. The impact of accounting conventions and alternative standards on analytical measures is also explored.
Prerequisite: Advanced accounting
ACC U70700 Contemporary Accounting Topic
2 hours; 2 credits
Students will be required to read articles, research studies, and official pronouncements on selected current issues and developments in four major areas of accounting (see out- line) and participate actively in weekly seminar discussions. All weekly assigned reading must be completed in advance of each meeting. Additionally, the students will prepare a major paper on a current topic or issue to be presented in the seminar. Reviews of literature, discussions of methodology, and the practical implications of student papers will be presented in class. Each student will make at least one oral presentation during the term. Enrollments will be limited to ensure full student participation and faculty interaction. The term paper should be an in-depth analysis of a relevant topic, preferably in one of the areas covered during tile term. Topics are to be approved in advance. Papers will be presented in the last four sessions of the seminar. A final examination will be given. The final grade is based on class participation, the term paper, oral presentation of the term paper, and a written examination. A grade of Incomplete will be given if the term paper has not been submitted but has been presented from notes and if all other requirements have been completed and passed, including the final examination.
Prerequisites: Advanced accounting and auditing and permission of the graduate advisor.
ACC U80200 Empirical research in Accounting
2 hours plus conference; 3 credits
Students will be required to engage in the critique of empirical studies in financial and managerial accounting. Topics include the impact of accounting numbers on security prices, income smoothing, accounting risk measures, and transfer pricing and performance evaluation. Students will also be required to present their own research on selected topics.
ACC U80300 Current Issues in Managerial Accounting
2 hours plus conference; 3 credits
Here students investigate accounting control systems designed to ensure efficient use of organizational resources: the controllership function, management information systems, profit and expense centers, and budgeting in the context of managerial control.
Prerequisites: Intermediate accounting; cost accounting and practice.
ACC U80400 Current Issues in Auditing
3 hours; 3 credits
The course surveys the theory and practice of auditing, introducing students to generally accepted auditing standards, methods and procedures, preparation of auditors’ reports, legal liability, and professional ethics.
ACC U81000 Seminar in Managerial Accounting
3 hours; 3 credits
This course reviews (1) economic foundations of the methods used in research in managerial accounting, (2) how information affects economic transactions, and (3) many academic papers. Covered topics include game theory and its applications such as agency theory, information asymmetry, and signaling, disclosures of information, and transfer pricing.
ACC U81200 Empirical Research Methods
3 hours; 3 credits
This course allows students to apply empirical methods from economics, statistics, and other fields to the accounting literature. It will focus on research on capital markets and the use of pertinent in evaluating market model residuals and criteria for assessing cross-sectional research will be examined.
ACC U82200 Advanced Empirical Research
3 hours; 3 credits
Intended for students who have completed Accounting U802 and U812, this course continues to expose students to current empirical research and emphasizes their production of papers. Students will be asked to undertake short, original research studies or replications using alternative methodological techniques.
ACC U89000 Dissertation Seminar
No Credit
Individual research under supervision for preparation of the doctoral dissertation. Required of all candidates for the doctorate in this area of specialization. Registration must be maintained until completion of the dissertation.