Follows the evolution of game-theoreticl analytical research and application of analytical methods to topics including: accounting-based valuation, discretionary disclosure, stewardship role of accounting, insider trading and imperfect capital market models, signaling through accounting choice, deferred tax accounting, audit sampling, auditor rotation, and low balling. Describes implications of analytical results for primarily economics-based empirical research designs. Open only to doctoral students.
Designed to assist the doctoral student in integrating courses and fields of study in order to be able to apply knowledge and skills to problems in accounting. Special attention given to the development of thesis topics.
Provides opportunity for investigation of new frontiers in accounting through an experimental seminar. May be repeated up to 6 total credit hours. Prereq. varies. Offered irregularly.