Handbook 1996 : Faculty of Economics and Commerce (Volume 3 page 191)
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306-461 Advanced Financial Accounting

Year 4 Accounting.

Credit points: 12.5

Coordinator: Dr J M Godfrey.

Prerequisite: 306-301 Financial Accounting.

Contact: One 3-hour seminar per week.

Timetable: First semester

Objectives:

Students should be able to:

understand contemporary research in the mainstream areas of financial accounting research;

• apply alternative paradigms to explain financial accounting behaviour;
• understand whether and how accounting practices influence decision-making on macro-economic and micro-economic levels;
• appreciate the reasons underlying various changes in the focus of financial accounting research;
• understand how accounting and accounting regulation impact upon firm value due to the use of accounting numbers in contracting and political processes;
• understand key issues in contemporary auditing research.

Content:

An appraisal of the empirical literature in financial accounting and the auditing of financial accounting reports. Emphasis is placed on the role of accounting information in capital markets, contracting, regulation, and human judgement theories.

Assessment:

One take-home final examination (40%); one assignment of up to 20 pages according to a format to be advised (40%); seminar participation (20%).

Prescribed texts:

• Selected readings (current year version) Advanced Financial Accounting
• Department of Accounting and Finance

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Handbook 1996 : Faculty of Economics and Commerce (Volume 3 page 191)

Status:          Official 1996
Date created:    Oct  9 1995
Last modified:   Oct  9 1995
Authorised by:   Academic Registrar
Email enquiries: Course_Information@registrar.unimelb.edu.au

Copyright © University of Melbourne 1995,1996.