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.
Discusses the nature of scientific investigation and how accounting theory relates to theories in economics and finance. Introduces students to major areas of accounting research and research methods. Provides students with instruction and experience in evaluating and critiquing research papers as well as generating original and viable research ideas. Requisites: Restricted to Business (BUSN) graduate students only.
Focuses on research evaluating the usefulness of accounting information for valuing equity securities. The seminar builds a foundation for conducting accounting-related capital markets research. Requisites: Restricted to Business (BUSN) graduate students only.
Focuses on how managers strategically communicate with capital market participants (e.g., investors and equity analysts). Students develop an understanding of how information enhances the efficiency of stock markets, why managers voluntarily disclose information, and how market participants react to strategic disclosure. Requisites: Restricted to Business (BUSN) graduate students only.
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-theoretical 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.
