Accounting

ACCT 6009 Accounting Internship (0 semester credit hours) Student gains experience and improves skills through appropriate developmental work assignments in a real business environment. Student must identify and submit specific business learning objectives at the beginning of the semester. The student must demonstrate exposure to the managerial perspective via involvement or observation. At semester end, student prepares an oral or poster presentation, or a written paper reflecting on the work experience. Student performance is evaluated by the work supervisor. Pass/Fail only. Prerequisites: (MAS 6102 or ACCT 6388 or MBA major) and department consent required. (0-0) S

ACCT 6193 Professional Accounting - Regulation - Pre CPA Evolution (1 semester credit hour) This course is designed to help students prepare for careers in professional accounting and professional examinations. Prerequisites: (ACCT 6350 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area) and ACCT 6353. (1-0) R

ACCT 6194 Professional Accounting - Business (1 semester credit hour) This course is designed to help students prepare for careers in professional accounting and professional examinations. Prerequisite: ACCT 6331 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (1-0) R

ACCT 6195 Professional Accounting Practicum (1 semester credit hour) This course is a practicum focused on preparation for the Certified Public Accountant Exam. This course will review testing strategies, enhance application skills, and supplement various exam topics through the use of in-class quizzes and problem-solving activities. Department consent required. Corequisite: ACCT 6193 or ACCT 6194 or ACCT 6291 or ACCT 6292. (1-0) S

ACCT 6202 Accounting for Managerial Decision Making and Control (2 semester credit hours) This course presents a framework to identify, measure, analyze, interpret, and communicate information in pursuit of an organization's goals by managing resources, activities, and people effectively and efficiently. In particular, the course discusses various managerial accounting and cost management practices that can be strategically applied across various business functions of an organization to improve organizational performance. This course cannot be used for MS Accounting degree credit. (2-0) S

ACCT 6291 Professional Accounting - Financial (2 semester credit hours) This course is designed to help students prepare for careers in professional accounting and professional examinations. Prerequisites: ((ACCT 6330 and ACCT 6332) or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area), and (ACCT 6333 or ACCT 6365). (2-0) R

ACCT 6292 Professional Accounting - Audit (2 semester credit hours) This course is designed to help students prepare for careers in professional accounting and professional examinations. Prerequisites: (ACCT 6334 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area), and ACCT 6335. (2-0) R

ACCT 6293 Professional Accounting - Regulation (2 semester credit hours) This course is designed to help students prepare for careers in professional accounting and professional examinations. Prerequisites: (ACCT 6350 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area) and ACCT 6353. (2-0) R

ACCT 6301 Financial Accounting (3 semester credit hours) This course focuses on the development, analysis and use of the information contained in financial statements. It discusses what the financial statements contain, what assumptions and concepts accountants use to prepare them, and why they use those assumptions and concepts. May not be used to fulfill degree requirements in MS Accounting program. (3-0) S

ACCT 6305 (SYSM 6337) Accounting for Managers (3 semester credit hours) Fundamental concepts in accounting and financial reporting are presented from the perspective of business managers. May not be used to fulfill degree requirements in MS Accounting. Credit cannot be received for both courses, (ACCT 6301 or ACCT 6202) and ACCT 6305. (3-0) S

ACCT 6309 (MIS 6309) Business Data Warehousing (3 semester credit hours) This course provides the student with in depth knowledge of data warehousing principles, data warehouse techniques, and business intelligence systems. The course introduces the topics of data warehouse design, Extract-Transform-Load (ETL), data cubes, and data marts. Students will create business intelligence using data warehouses with several OLAP and analytical tools. SAP, Business Objects, Cognos, or other data warehousing tools will be used to illustrate data warehousing concepts. (3-0) Y

ACCT 6313 (MIS 6330) Cybersecurity Fundamentals (3 semester credit hours) This course prepares business decision makers to recognize the threats and vulnerabilities present in current information systems and how to design and develop secure systems. This course introduces the concept of defense-in-depth and covers different layers in a typical security architecture. Topics include security risk management, cyber laws related to security and privacy, access controls, network security, host security, detective controls, cryptography, and communications security. (3-0) Y

ACCT 6320 (MIS 6320 and OPRE 6393) Database Foundations (3 semester credit hours) The course provides database knowledge for non-MIS business students to function effectively in their functional area. The course covers conceptual data modeling with the entity-relationship diagram, the fundamentals of relational data model and database queries, and the basic concepts of data warehousing. Structured Query Language will be used extensively. Applications of databases for accounting, finance, marketing, and other areas of business will be emphasized. May not be used to fulfill degree requirements in MS Information Technology and Management. Credit cannot be received for more than one of the following: ACCT 6320 or ACCT 6321 or BUAN 6320 or MIS 6320 or MIS 6326 or OPRE 6393. (3-0) Y

ACCT 6321 Database Applications for Business Analytics in Accounting (3 semester credit hours) This course develops an understanding of the role of databases in accounting, including Structured Query Language (SQL), NoSQL and other databases deemed appropriate. Students learn how to effectively query SQL and NoSQL databases and use analytics tools to present accounting information. Topics include ER models, SQL, PL/SQL, query optimization, NoSQL database types, and NoSQL querying. Accounting applications will be emphasized. Prerequisite or Corequisite: ACCT 6330 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) Y

ACCT 6330 Intermediate Financial Accounting I (3 semester credit hours) A study of external financial reporting, including revenue recognition and the measurement and reporting of cash, receivables, inventories, property, plant, and equipment, and intangibles. Financial statement presentation issues are analyzed to gain an appreciation for the impact of generally accepted accounting principles on business decisions. (3-0) S

ACCT 6331 Cost Accounting: Foundations and Evolutions (3 semester credit hours) This course focuses on the process of measuring, analyzing, and reporting financial and non-financial information related to the costs of acquiring or using resources in an organization. Evolving cost accounting practices in measuring product costs and using cost information in performance evaluation are discussed in depth. The use of appropriate cost information in both short and long term decisions and continuous improvement of operations is deliberated in detail. (3-0) S

ACCT 6332 Intermediate Financial Accounting II (3 semester credit hours) This course is a continuation of topics in external financial reporting, including: issues related to the measurement and reporting of current liabilities and contingencies, bonds, leases, deferred taxes, pensions, stock-based compensation plans, shareholders equity, earnings per share, accounting changes, and cash flows. Current generally accepted accounting principles for financial reporting are analyzed. Prerequisite: ACCT 6330 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) S

ACCT 6333 Advanced Financial Reporting (3 semester credit hours) The application of accounting principles in complex settings is studied. Topics include accounting for business combinations, consolidated entities, partnerships, transactions in foreign currency, hedging of foreign currency, and translation of financial statements reported in foreign currency. Prerequisite: ACCT 6332 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) S

ACCT 6334 Auditing (3 semester credit hours) This course introduces the basic concepts, philosophy, standards, procedures, and practices of auditing. Topics include generally accepted auditing standards, the role of the independent auditor, professional conduct and ethics, auditor's reporting responsibilities, risk assessment, internal control, evidential matter, and management fraud. Prerequisite: ACCT 6330 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) S

ACCT 6335 Ethics for Professional Accountants (3 semester credit hours) This course provides a thorough examination of ethical issues in business, with an emphasis on the accounting profession. This course presents ethical philosophies and reasoning, along with the key principles of the American Institute of Certified Public Accountants Code of Professional Conduct, including integrity, objectivity, and independence. This course also addresses the governance structure of companies with respect to the regulatory requirements of the Sarbanes-Oxley Act. This course is approved to meet the ethics requirements established by the Texas State Board of Public Accountancy. (3-0) S

ACCT 6336 (HMGT 6336 and MIS 6337) Information Technology Audit and Risk Management (3 semester credit hours) Management's role in designing and controlling information technology used to process data is studied. Topics include the role of internal and external auditors in systems development, information security, business continuity, information technology, internet, change management, and operations. Focus is placed on the assurance of controls over information technology risks and covers topics directly related to the Certified Information Systems Auditor (CISA) exam. (3-0) Y

ACCT 6338 (MIS 6338) Accounting Systems Integration and Configuration (3 semester credit hours) Using SAP or similar cloud-based enterprise system software, this course focuses on accounting information systems as part of integrated enterprise systems. Emphasis will be on integrated business processes and related financial transaction flows, data visualization, and business process control. Systems analysis and design methods in enterprise systems with a focus on configuration methods. Prerequisite or Corequisite: ACCT 6202 or ACCT 6305 or ACCT 6331 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) R

ACCT 6340 (MIS 6308) System Analysis and Project Management (3 semester credit hours) Provides the student with an in-depth knowledge of object oriented systems analysis and design procedures. Software project management techniques will be introduced. At the end of the course, the student will be able to analyze business solutions and design computer based information systems using object-oriented methodologies. Prerequisite or Corequisite: MIS 6326 or BUAN 6320 or MIS 6320. (3-0) R

ACCT 6341 Planning, Control and Performance Evaluation (3 semester credit hours) The application of management accounting for planning, control and performance evaluation is studied for various business situations. Topics include planning, budgeting, performance evaluation, centers of responsibility, modern control methods, management compensation, and transfer pricing. Case studies are used to apply strategic management accounting concepts as well as incorporate data visualization tools for better management control. Prerequisite: ACCT 6202 or ACCT 6305 or ACCT 6331 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) Y

ACCT 6342 Strategic Cost Management (3 semester credit hours) Cost analysis is integrated with strategic analysis to understand the role of financial and non-financial information in operational and strategic decision-making. Topics may include strategic value chain analysis, strategic positioning analysis, activity based management, line of business evaluation, life cycle costing, technology costing, target costing, quality cost management, balanced scorecard, and sustainability reporting. Prerequisite: ACCT 6202 or ACCT 6305 or ACCT 6331 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) R

ACCT 6343 Accounting Information Systems (3 semester credit hours) Managing the design, control, and operation of accounting information systems with a focus on design thinking and digital transformation. Emphasis will be on identifying the information needs of decision makers and developing appropriate process control with an overall focus on business transformation. Modern concepts, including cloud-based enterprise systems and robotic process automation, will be applied to streamline integration of accounting and business processes. Prerequisite: ACCT 6301 or ACCT 6305 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area, or ACCT 6320. (3-0) S

ACCT 6344 Financial Statement Analysis (3 semester credit hours) Analysis of financial statements for evaluating firm performance and risk. Topics include interpretation of financial statements and footnotes, managers' incentives for earnings manipulation, comparative analysis of firms, and ethics in financial reporting. Prerequisite: ACCT 6301 or ACCT 6305 or ACCT 6330 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) S

ACCT 6345 Business Valuation (3 semester credit hours) Wide range of valuation models, especially accounting based valuation models are discussed. Essential valuation tools and techniques for determining the value of any asset - including the valuation of stocks, bonds, etc. are covered. The challenges faced by auditors in audits of fair value measurements are also covered in the course. Prerequisite: ACCT 6301 or ACCT 6305 or ACCT 6330 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) Y

ACCT 6349 (MIS 6302) Managing Digital Strategy (3 semester credit hours) This course explores the strategic management issues associated with the transformation of all businesses into digital businesses. It focuses on developing an understanding of how to develop a business models to implement strategies that are based on digital systems across different industries. This includes understanding how to develop business plans, how to align the business architecture with the digital systems architecture, and appropriately managing the digital systems to maximize business value. The course will deal with assessing and developing business strategies by harnessing contemporary phenomena in the digital world, such as the Internet of Things, Mobility strategies, and include applications of emerging techniques based on machine learning, artificial intelligence and semantic analysis to craft appropriate business strategies for firms. Credit cannot be received for both ACCT 6349 and MIS 6302. (3-0) Y

ACCT 6350 Fundamentals of Taxation I (3 semester credit hours) Introduction to the role of taxes in today's society and their impact on individuals and business entities; emphasis on federal individual income and property taxation. Prerequisite: ACCT 6301 or ACCT 6330 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) S

ACCT 6353 Fundamentals of Taxation II (3 semester credit hours) This course covers certain common and special federal tax laws for individuals, partnerships, and corporations. Topics include income tax returns for partnerships and business corporations as well as survey coverage of corporate tax issues, including formation, taxable income, and distributions. The course also covers IRS audits, exposure to partnerships, and international taxation. Prerequisite: ACCT 6350 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) S

ACCT 6354 Taxation and Planning of Pass-through Entities (3 semester credit hours) This course covers tax law of partnerships and other pass-through business entities. Topics include the tax consequences of various business entities and individual tax planning. Prerequisite: ACCT 6350 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) S

ACCT 6356 Tax Research (3 semester credit hours) This course covers identification and evaluation of legal authorities applicable to tax issues for individual and business taxpayers. The course emphasizes practice in applying research techniques for tax planning, compliance, and controversy scenarios commonly encountered by CPAs. Prerequisite: ACCT 6350 or undergraduate degree in Accounting and adequate foundation/academic performance in corresponding area. (3-0) Y

ACCT 6362 International Accounting (3 semester credit hours) Accounting concepts, standards, methods, and practices in foreign environments and their relationship to US accounting are assessed. Topics include performance measurement of international entities, accounting for international operations, comparative accounting systems, transfer pricing, and financial reporting of foreign and multinational corporations. Prerequisite: ACCT 6301 or ACCT 6305 or ACCT 6330 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) Y

ACCT 6365 Governmental and Not-For-Profit Accounting (3 semester credit hours) Accounting practices for governmental and not-for-profit organizations are studied, including accounting requirements for institutions, municipalities, and state and federal government. Topics include performance budgeting, systems analysis, and accounting implications of economic decisions. Prerequisites: ((ACCT 6301 or ACCT 6330) and (ACCT 6202 or ACCT 6331)) or ACCT 6305, or undergraduate degree in Accounting and adequate foundation/academic performance in corresponding area. (3-0) R

ACCT 6367 Multijurisdictional Taxation (3 semester credit hours) This course introduces the taxation of business entities and individuals by competing taxing jurisdictions. This course also addresses state taxation concepts, including nexus, allocation, and apportionment issues and examines cross-border and international tax issues emphasizing "outbound" investments and activities of U.S. taxpayers. Prerequisite: ACCT 6350 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) Y

ACCT 6368 Forensic Analysis of Corporate Disclosures (3 semester credit hours) This course examines the mandatory reporting requirements of publicly-traded entities and analysis of the disclosures required by the Securities and Exchange Commission (SEC), the role of the SEC in combating corporate fraud, EDGAR, XBRL, SEC comment letters, and restatements. The course also discusses various voluntary disclosures through which management can disseminate information to the capital markets, including conference calls, management earnings forecasts, and social media. The main focus is on the implications of disclosure for capital market participants. This course is beneficial to students with interests in pursuing careers in auditing (external and internal), corporate accounting or finance, management, consulting, compliance, or public relations. Prerequisite: ACCT 6301 or ACCT 6305 or ACCT 6330 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) Y

ACCT 6370 Business Law (3 semester credit hours) Laws affecting business organizations and laws influencing managerial decision-making are examined. Topics include contract law, law of agency, law of commercial transactions, and the uniform commercial code and the laws relating to the formation and operation of corporations. (3-0) Y

ACCT 6374 Advanced Data Analytics for Accountants and Auditors (3 semester credit hours) This course provides an understanding of data analytics and how its theories and procedures can benefit accounting and auditing professionals. The primary focus is on the use and application of advanced analytic techniques for decision making and the examination of "big data" involving accounting information. The course also covers the application of data analytics concepts and techniques to accounting, auditing, forensic, and risk management scenarios. Prerequisites: (ACCT 6301 and ACCT 6202) or ACCT 6305 or BUAN 6359 or OPRE 6359 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) R

ACCT 6377 Corporate Governance (3 semester credit hours) Corporate governance is a system of policies and processes established and maintained by a board of directors and top management to oversee an organization's strategic activities and resulting performance. The system seeks to ensure proper accountability, probity, and openness in the conduct of an organization's business for the long-term benefit of its shareholders by causing the right questions to be asked and by placing checks and balances in place to ascertain the answers reflect reality. Thus, corporate governance focuses on enhancing the relationships among a company's board of directors, top management, investors (particularly institutional investors), and other stakeholders. Each session has two themes: issues are addressed academically by the instructor and pragmatically by prominent practitioners. (3-0) S

ACCT 6380 (HMGT 6380) Internal Audit (3 semester credit hours) The course covers internal audit from a broad perspective that includes information technology, business processes, and accounting systems. Topics include internal auditing standards, risk assessment, governance, ethics, audit techniques, consulting and emerging internal audit issues. This is the first course leading to Internal Auditing Education Partnership (IAEP) Certificate and prepares students for the Certified Internal Auditor Exam. Students work on internal audits as part of class along with learning the latest internal audit techniques. (3-0) Y

ACCT 6383 Fraud Examination (3 semester credit hours) This course introduces theory and techniques used in solving financial crimes including forensic accounting procedures, interviewing techniques, rules of evidence, sources of information, and current issues in financial investigations. The course will include the application of criminal statutes related to investigating, solving, and prosecuting financial crimes. Case studies and practical exercises will be used to augment course topics. Various financial documents and instruments will be discussed and reviewed as part of the documentary evidence to support financial investigations. Prerequisites: (ACCT 6330 and ACCT 6332) or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) S

ACCT 6384 (MIS 6339) Analytical Reviews Using Audit Software (3 semester credit hours) This course introduces the theory and tools used to leverage automated auditing software such as ACL and IDEA. The course includes an analytical review of accounting and operational data for internal auditors and hands-on use of audit software and the development of an audit dashboard. The course also explores ways to leverage the enterprise technology and use available technology to monitor controls and detect fraud. (3-0) R

ACCT 6386 Governance, Risk Management and Compliance (GRC) (3 semester credit hours) GRC examines, from the perspective of corporate directors, senior officers, professional service providers, and consultants the relationship between Corporate Governance and selected components: risk management, compliance, regulations, and regulatory reporting. In addition, these will be linked to two other aspects of Corporate Governance: ethics and corporate culture. Experts in the field provide insights into how systems of corporate governance are designed, developed, and implemented. GRC benefits graduates interested in pursuing careers as auditors (external and internal), consultants, forensic accountants, risk management experts, compliance officers, and ethics officers. (3-0) Y

ACCT 6388 Accounting Communications (3 semester credit hours) This course is designed to improve professionalism and communication skills necessary in the field of accounting through individual and team assignments. The course includes lectures, discussions, readings, and a variety of assignments that allow students to apply effective oral and written communication skills. Typical assignments include professional branding and written pieces required in the profession of accounting, such as memos, emails, proposals, project reports, presentations, and interviews. This course also satisfies the one semester credit hour Professional Development course required for JSOM master's students. (3-0) S

ACCT 6389 Volunteer Income Tax Assistance Practicum (3 semester credit hours) This course is designed to provide students with an opportunity to expand and apply their tax compliance skills in a community service environment through the execution of the Volunteer Income Tax Assistance (VITA) program through a combination of in-class seminars, out-of-classroom application, and a research project. Prerequisite or Corequisite: ACCT 6350 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) R

ACCT 6392 (HMGT 6393) Advanced Auditing (3 semester credit hours) This course provides an in-depth study of issues related to auditing including audits of financial statements, internal audits, internal controls, operations, reporting, and compliance. The course covers current and emerging issues such as enterprise risk management, regulatory compliance, advanced communication techniques, audit management, best practices, sourcing, and quality assessment. Case studies, class discussion, and engagement with audit practitioners supplement class instruction. Prerequisite: ACCT 6334, or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area, or ACCT 6380 or HMGT 6380. (3-0) S

ACCT 6393 Sustainability and the Role of Modern Corporations (3 semester credit hours) The course explores in depth corporate strategic designs around redefining shareholder value and aligning financial, human, social, and technology capital. We study corporate disclosure choices and the introduction of new accounting measurements in communicating a sustainability strategy. We further examine the interplay between the societal purpose of modern corporations and the purpose of capital in financing sustainable businesses. Prerequisite: ACCT 6301 or ACCT 6305 or ACCT 6330 or (an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area). (3-0) Y

ACCT 6394 Current Trends in Corporate Governance (3 semester credit hours) Executive Education Only. This course will introduce students to a rapidly growing area of interest around corporate environmental social and governance responsibilities. (3-0) Y

ACCT 6V90 Individual Study in Accounting (1-3 semester credit hours) May be individualized study for students pursuing further study of a topic in accounting. Pass/Fail only. May be repeated for credit as topics vary (3 semester credit hours maximum). Additional prerequisites may be required depending on the specific course topic. Department consent required. ([1-3]-0) S

ACCT 6V98 Accounting Internship (1-3 semester credit hours) Student gains experience and improves skills through appropriate developmental work assignments in a real business environment. Student must identify and submit specific business learning objectives at the beginning of the semester. The student must demonstrate exposure to the managerial perspective via involvement or observation. At semester end, student prepares an oral or poster presentation, or a written paper reflecting on the work experience. Student performance is evaluated by the work supervisor. Pass/Fail only. May be repeated for credit as topics vary (3 semester credit hours maximum). JSOM Internship Coordinator consent required. Prerequisites: (ACCT 6388 or MAS 6102 or MBA major) and department consent required. ([1-3]-0) S

ACCT 6V99 Special Topics in Accounting (1-6 semester credit hours) May be repeated for credit as topics vary (6 semester credit hours maximum). Additional prerequisites may be required depending on the specific course topic. Instructor consent required. ([1-6]-0) S

ACCT 7210 PhD Workshop Series (2 semester credit hours) This workshop-based class aims to help Accounting PhD students who have completed the first year in the program hone their research skills and make progress toward writing a dissertation. Students are required to present their own research and serve as discussants and reviewers of other students' research. (2-0) Y

ACCT 7314 Research on Financial Reporting (3 semester credit hours) The goal of this course is to cover research related to financial reporting. The topics will include the theory of GAAP, earnings properties (e.g., conservatism, persistence, quality, and comparability), and the determinants of earnings properties (e.g., country attributes). The topics will also include financial reporting choices by managers (e.g., accruals-based earnings management, real-activities earnings management, non-GAAP reporting, misstatements), the types of frictions that determine financial reporting choices, and their economic consequences. May be repeated for credit as topics vary (9 semester credit hours maximum). Instructor consent required. (3-0) T

ACCT 7315 Research on Corporate Disclosures (3 semester credit hours) The goal of this course is to cover topics related to voluntary and mandatory disclosures. The topics will include voluntary disclosure choices (e.g., what, when, and how to disclose information) and their determinants. The topics will also include the impact of voluntary/mandatory disclosures on the capital market, the product market, corporate investments, and capital market feedback to management. The course will provide an understanding of the types of frictions that influence voluntary and mandatory disclosures. May be repeated for credit as topics vary (9 semester credit hours maximum). Instructor consent required. (3-0) T

ACCT 7323 Foundations of Accounting Research (3 semester credit hours) The first half of the course introduces analytical research in accounting. Topics include accounting information-based valuation models, principal-agent models of moral hazard and adverse selection, and real effects of accounting information. Empirical implications and insights will be emphasized. The second half of the course covers methodologically grounded empirical research design by means of both null hypothesis testing strategies and estimation-driven inference. It focuses on the importance of understanding and conveying the inherent uncertainty attached to such inference in stochastic settings through the critical assessment of existing accounting research efforts. It also addresses the interplay between such methodological understanding and the methods employed in empirical analyses. May be repeated for credit as topics vary (9 semester credit hours maximum). (3-0) T

ACCT 7324 Capital Markets Research in Accounting: Asset Pricing Topics and Information Intermediaries (3 semester credit hours) The first half of the course focuses on asset pricing in accounting research, including the relation between earnings and asset prices and the role information intermediaries play in capital markets. We begin the course by examining traditional studies in accounting on the association between firm earnings and firm value. We examine the fundamental relations as well as the different factors that influence this association. We proceed to examine more recent studies in capital markets focusing on aggregate earnings and the relation between earnings and systematic risk. The second half of the course focuses on important information intermediaries in the capital market, including analysts, data providers, news media, and social media. We examine how these intermediaries affect firm behavior and investor information set through monitoring, discovering, disseminating, or interpreting corporate information. We also survey recent papers examining the determinants and implications of corporate (internal and external) information environment. May be repeated for credit as topics vary (9 semester credit hours maximum). (3-0) T

ACCT 7333 Analytical Research in Accounting and Economics (3 semester credit hours) Presents a detailed study of economics based analytical research in accounting. Emphasis is on a clear understanding of theoretical paradigms, modeling issues, interpretation of the results, and empirical applications of analytical models. Topics will include the role of information for valuation, contracting, and performance evaluation, and analysis of financial and non-financial performance measurement. Empirical implications will be discussed. May be repeated for credit as topics vary (9 semester credit hours maximum). Additional prerequisites may be required depending on the specific course topic. (3-0) T

ACCT 7334 Survey of Accounting Research: Corporate Compliance, Debt Contracting, and Financial Intermediation (3 semester credit hours) The first half of the course reviews the literature on standard setting and compliance related to accounting. The topics covered include standard setting/regulation, enforcement, litigation, and corporate compliance and culture. The second half of the course surveys the literature on private debt contracting and financial intermediation. The topics covered include debt contract design, credit market structure, and nonbank lending. Special emphasis will also be given to emerging themes in private debt research, such as Artificial Intelligence (AI) and ESG. (3-0) T

ACCT 7343 Empirical Research in Managerial Accounting (3 semester credit hours) Presents a detailed study of empirical research in the area of managerial accounting. Emphasis in on providing an understanding of the current research in managerial accounting. Topics covered include managerial incentives, design of compensation contracts, performance measurement and cost management. May be repeated for credit as topics vary (9 semester credit hours maximum). Additional prerequisites may be required depending on the specific course topic. (3-0) T

ACCT 7344 Advanced Research in Accounting (3 semester credit hours) This course exposes the students to a wide range of empirical research methodologies including large sample archival research. Emphasis is on providing a clear understanding of the research methods including the theoretical aspects that underlie. May be repeated for credit as topics vary (9 semester credit hours maximum). Additional prerequisites may be required depending on the specific course topic. (3-0) T