| Offered at: | (B) |
|---|---|
| Credit point(s): | 1 |
| Offerings: | Trimester 1 |
| EFTSL value: | 0.125 |
| Unit chair: | L Liu |
| Prerequisite: | Nil |
| Corequisite: | MAA427 |
| Incompatible with: | Nil |
| Contact hours: | 1 x 3 hour seminar, per week |
| Note: Online teaching methods require internet access. Please refer to the most current computer specifications. | |
Content
The unit aids students to review and critically analyse research in financial accounting. In particular, this subject explores the dominant theory and methodology adopted in contemporary financial accounting by analysing economics-based empirical research. Topics reviewed include the role of earnings in security valuation, earnings quality, earnings management, accounting disclosure and the role of regulation, institutional factors in accounting. In addition, this course also specifically focuses on social and environmental accounting, accounting ethics as well as critical perspective in accounting.
Assessment
Presentation (Oral) 20%, Written Assignment 3000 words 30%, Written Assignment (Research Proposal) 4000 words 50%
Unit Fee Information