Covers basic aspects of the United States taxation of income earned abroad by its citizens and the taxation income derived by foreign persons from U.S. sources, including the implications of income tax treaties. Same as LAWS 7617. Requisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration (BUAD) graduate students only.
Experimental seminar offered irregularly to provide opportunity for investigation of new frontiers in accounting. Department enforced prerequisite will vary.
Prior department consent required of instructor under whose direction study is taken. Departmental form required. Requisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration (BUAD) graduate students only.
Introduces students to seminal accounting research, covering a variety of topics and research methods. Provides students with instruction and experience in reading, critiquing and discussing accounting research. Provides a framework for understanding the financial reporting choice from both contracting and valuation perspectives.
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. Requisites: Requires prerequsite course of ACCT 7300 (minimum grade D-).
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. Requisites: Requires prerequsite course of ACCT 6710 (minimum grade D-). 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. Requisites: Restricted to Business (BUSN) graduate students only.
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. Department enforced prerequisite will vary.
