ACCT5270 ACCOUNTING RESEARCH

The objective of this course is to expose the student to an entire body of accounting literature, in particular, journal articles dealing with accounting and auditing research issues not dealt with in earlier courses. Topics such as the following will be discussed: usefullness of financial statements to various users, the relationship between earnings and stock market returns, voluntary disclosure, the benifits of cash flow versus accrual accounting, foreign accounting standards, earnings manipulation, and impact of auditing standards. Pre-Req: ACCT 5002 or Permission of Instructor