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ACCTÂ 54803. Financial Accounting Research and Theory. 3 Hours.
This course explores our contemporary understanding of financial reporting incentives and outcomes. The course draws upon existing research on the determinants and consequences of financial reporting and examines the roles of various constituents including investors, lenders, financial analysts, managers, regulators, and auditors within the financial reporting environment. Prerequisite: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Irregular)