306-461 Studies in Corporate Reporting

306-301 Financial Accounting (or equivalent).

This subject provides a rigorous review and critical analysis of the theory and methodology underlying empirical research in financial accounting. It discusses how alternative research paradigms explain financial accounting practices, and explains how accounting practices influence decision-making at macro- and micro-economic levels.

• High level of development: oral communication; written communication; collaborative learning; statistical reasoning; application of theory to practice; interpretation and analysis; critical thinking; accessing data and other information from a range of sources; receptiveness to alternative ideas.

• Moderate level of development: problem solving; synthesis of data and other information; evaluation of data and other information; use of computer software.

• Some level of development: team work.

A final end-of-semester examination (40%), written assignments totalling not more than 3000 words (30%) and seminar participation and presentations (30%).

Selected readings - Studies in Corporate Reporting - Department of Accounting and Business Information Systems (current year version).