ACCT7334 - Survey of Accounting Research: Corporate Compliance, Debt Contracting, and Financial Intermediation

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