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 course begins with an overview of wealth economics, highlighting the significance of government intervention in business activities. The first half of the course covers standard setting, enforcement mechanisms, litigation, and the role of corporate compliance and culture as they relate to accounting research. 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 placed on emerging themes in private debt research, such as artificial intelligence (AI) and ESG. Instructor consent required. (3-0) T