Courses

One semester of a two-semester course in accounting-related capital markets and research, spanning topics such as: information intermediaries; earning management; auditing and other monitoring mechanisms; efficient versus opportunistic accounting choice related to contracts between the firm and its stakeholders; cost of capital; and market efficiency with respect to accounting information. Papers covered apply primarily economics-based archival and empirical research methods. Prereq., ACCT 7300.

The second semester of a two-semester course in accounting-related capital markets research. See ACCT 7320 for a description of the course content which is allocated evenly between ACCT 7320 and 7330.

Survey of managerial accounting research, emphasizing a variety of methodologies including economics-based archival empirical and experimental approaches. Topics include: management performance measurement; management incentives; non-financial performance measures; management control systems; cost behavior and cost structure; intra-firm transfer pricing; inter-firm relations and knowledge sharing; risk preferences; risk taking and risk sharing; strategic performance measurement; agency theory; and budgetary slack and performance. Prereq., Acct 7300. Prerequisites: Restricted to Graduate Students only.

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.

Requires instructor's consent and departmental form (taught as doctoral seminar). Prerequisites: Restricted to Business graduate students only.