Postgraduate - UnitAFF5150 - Financial reporting issues

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Synopsis

The extent to which accounting theories provide a basis for determining the content of external financial reports and resolving accounting controversies. The subject will provide students with the opportunity to further develop skills of analysis, evaluation and synthesis in the areas of financial accounting and reporting and in the process create an awareness of some current developments in accounting regulation.

Outcomes

The learning goals associated with this unit are to:

1. acquire advanced knowledge and skills in understanding research articles
2. synthesise academic literature related to financial reporting issues like voluntary disclosure and earnings management
3. appraise and apply a methodology relating to capital markets research in accounting
4. develop capabilities to work effectively in a group; and/or demonstrate effective individual research skills to produce a professional quality business document that reports on the findings of an empirical research project; and/or deliver a professional quality presentation; and/or develop oral communication skills and demonstrate independent thinking through contributions to class discussions; and demonstrate in individual summative assessment tasks the acquisition of an comprehensive understanding of the topics covered by this unit.

Assessment

Within semester assessment: 60%
Examination (3 hours): 40%

Chief examiner(s)

Dr Jacqueline Birt

Contact hours

3 hours per week