POSTGRADUATE
Accounting Curriculum
There are specific requirements for the doctoral program in each field of study. The faculty group can specify how certain departmental requirements are to be met and can add requirements or increase minimum standards. Optional courses may be taken in addition to the required courses, not instead of them. Students must consult with their field advisor to ensure that their choices make a sensible program.
Coursework
| Course code | Title | Hours |
|---|---|---|
| ACC 823 | Forensic Accounting: Litigation Support and Expert Witnessing | 3 |
| BUS 808 | Probability and Statistics for Management | 3 |
| ACC 817 | Accounting Theory | 3 |
| ACC 812 | Advanced Financial Accounting | 3 |
| FIN 813 | Capital Markets & Institutions | 3 |
Recommended:
| Course code | Title | Hours |
|---|---|---|
| ACC 801 | Advanced. Financial Accounting: Theory and Contemporary Issues | 3 |
| BUS 809 | Global Information Technology Infrastructure Management | 3 |
| BUS 810 | Technology Management and E-Business | 3 |
Research Courses:
| Course code | Title | Hours |
|---|---|---|
| ACC 804 | Research Seminar in Management Accounting and Control (Methods) | 3 |
| ACC 812 | Fundamental Empirical Accounting Research | 3 |
| ACC 805 | Survey Research Methods: Basics | 3 |
| ACC 815 | Empirical Research Application | 3 |
Seminar Courses:
| Course code | Title | Hours |
|---|---|---|
| ACC 876 | Seminar in Auditing | 3 |
| ACC 877 | Seminar in Contemporary Issues in Accountancy | 3 |
| ACC 878 | PhD Graduate Seminar in Accounting | 3 |
| ACC 879 | Seminar in Financial Accounting | 3 |
| Course code | Title | Hours |
|---|---|---|
| ACC 874 | Independent Study in Accounting I | 3 |
| ACC 875 | Independent Study in Accounting II | 3 |
| ACC 899 | Thesis | 12 |
COURSE DESCRIPTION
ACC 804: Research Seminar in Management Accounting and Control (Methods):
The course will provide first year doctoral students with an introduction to selected methods used in management accounting and control research. Furthermore, it will give an overview of the “state of the art” in management accounting and control. The students read, present and discuss relevant papers and articles. Each presentation will be reviewed by a discussant and followed by open discussions.
BUS 808: Probability and Statistics for Management:
Topics to be discussed include probability theory, counting problems, random variables (also known as probability distributions), Central Limit Theorem, estimation, hypothesis testing (including chi-square tests), regression analysis (simple and multiple) and interpretation of regression output on computers. If time available, analysis of variance.
ACC 801: Advanced. Financial Accounting: Theory and Contemporary Issues
Advanced theoretical discussion of the financial accounting and reporting environment. The usefulness of advanced financial accounting information for decision making. Current financial accounting issues, the financial accounting standard setting process,
BUS 809: Global Information Technology Infrastructure Management
This course is designed to provide students with a basic understanding of business data communications. The objective of the course is to provide students with a firm foundation for covering more advanced topics in subsequent courses. The student will develop an understanding of networks including the internet and the development of World Wide Web based applications. The course will also cover the basic principles of network operating systems concepts and the role of network operating systems in developing Web applications. The course includes extensive coverage of business telecommunication including voice and data. Coverage is extended to coding and digitizing, modems, protocols, and network architectures as well as management aspects. Cases on telecommunications and electronic commerce, as well as current readings, will also be part of the pedagogy.
BUS 810: Technology Management and E-Business
The focus of this course will be on technology management and developing an Internet-based business or extension to an existing business. The course will integrate concepts from economics, organizational strategy, entrepreneur-ship, and Web design. Topics to be covered in the course include: aligning technology and strategy; models of diffusion and innovation; characteristics of information and digital goods; identifying potential Web-applications and information products for solving a problem and/or identifying a business opportunity; intellectual property rights; pricing issues related to information goods; developing a business plan for a venture capital proposal; launching the e-business; designing Web based applications for usability; and strategies for successfully implementing systems. Case studies, lectures, guest speakers, and an integrated E-business project will be used to understand the complexities of the current business environment.
ACC 812: Advanced Financial Accounting:
The rules and procedures governing the preparation of financial statements are explored in financial accounting. Most of the basic reporting issues that major corporations must confront when preparing financial reports are discussed. The class also examines the usefulness of the information to both external investors and internal managers. The focus is on the use, rather than the preparation, of accounting information.
FIN 813: Capital Markets & Institutions:
This course is about financial or capital markets - how they work, how they might work better, and, in some instances, how they do not work at all. Students concentrate on the following major topics: (1) the pricing of financial assets, (2) the determination of interest rates in a competitive international financial market, (3) the organization and regulation of financial markets, (4) the development of innovations in financial markets, and (5) the basic characteristics of the financial markets and institutions, and the impact of changes to the system.
ACC 817: Accounting Theory:
Accounting Theory sequence. The course includes an introduction to various analytical models and modeling/mathematical techniques that are commonly used in accounting research as well as related empirical applications,
ACC 823: Forensic Accounting: Litigation Support and Expert Witnessing:
This course explores one of the major areas of practice in forensic accounting. The course provides an in-depth investigation into the world of accounting litigation support and financial expert witnessing. The course requires students to actively participate in case analysis, development of expert reports, deposition testimony, and trial testimony. Students are exposed to the legal issues that impact on their role as an expert witness.
ACC 819: Research Seminar in Management Accounting and Control (Theories):
The course introduces first year doctoral students to current developments and theories in management accounting and control research, including an overview of relevant literature. Students read, present and discuss relevant papers within the group. Each presentation will be reviewed by a discussant and followed by open discussions.
ACC 805: Survey Research Methods: Basics:
The seminar intends to provide doctoral students with the basic knowledge to conduct survey research. It covers underlying measurement concepts as well as practical issues like: where to find measurement scales, how to get respondents, how to put the survey online etc. In addition, data analysis will be addressed briefly, because the type of intended analysis determines the design of the survey. [In depth analysis of latent variables (from surveys and other data collection methods) is provided in the doctoral course “Latent variable modeling”.
ACC 812: Fundamental Empirical Accounting Research:
A fundamentals course that covers empirical research design and provides students with a perspective on historically important accounting research.
ACC 815: Empirical Research Application:
Empirical Research Application sequence. Empirical research course with a focus on various topical areas such as analysts, regulation, and tax or on research methodologies such as econometric techniques, event studies, and the use of survey data.
ACC 816: Friday Seminar Colloquium:
Faculty led prior to Friday research seminar presentations. Attendance at colloquium and seminar. Referee reports relating to research topics covered in discussion and seminars to be written.
ACC 874: Independent Study in Accounting I:
Students must conduct a study on the topic that leads to the dissertation according to the plan agreed upon by the thesis advisory committee and closely supervised by an adviser who is recognized as an expert in the field. The report is no less than 80 pages and must be presented at a seminar organized by the executive committee of the Ph.D. Program.
875: Independent Study in Accounting II:
Students must conduct a study on the topic that leads to the dissertation according to the plan agreed upon by the thesis advisory committee and closely supervised by an adviser who is recognized as an expert in the field. The subject matter must differ from that of the Independent Study I but be related to the dissertation. The report is no less than 80 pages and must be presented at a seminar organized by the executive committee of the Ph.D. Program.
ACC 876: Seminar in Auditing:
A study of advanced auditing and attestation issues, with an emphasis on operational auditing. Topics include professional ethics, risk analysis, internal control, fraud detection, analytical procedures, determining and assessing operational objectives, and reporting and implementing audit findings.
ACC 877: Seminar in Contemporary Issues in Accountancy:
The course includes an analysis of contemporary developments in the practice of accountancy or theories underlying it. This seminar may address topics in accountancy in any area of specialization (financial, cost/managerial, tax, auditing, governmental/FNP) or may examine topics that affect the profession as a whole.
ACC 878: PhD Graduate Seminar in Accounting:
Consent of instructor. Study of selected special problems in accounting.
ACC 879: Seminar in Financial Accounting:
A study of current financial reporting issues. Analysis of current problems and approaches pertaining to the communication of corporate financial information to the U.S. and international investment communities