6 points, SCA Band 3, 0.125 EFTSL
Undergraduate, Postgraduate - Unit
Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.
- First semester 2017 (Day)
This unit examines a wide range of contemporary issues in financial accounting research, including development of financial accounting theory, contracting theory and accounting policy choice (e.g., debt contracts and management compensation), corporate governance, earnings quality, information content of earnings and its components, post-earnings announcement drift and other accounting anomalies, and market reaction to accounting regulation.
The learning goals associated with this unit are to:
- evaluate research paradigms in financial accounting
- critically evaluate the literature on financial reporting and capital market
- critically evaluate the literature on pricing of information
- critically evaluate the statistical models employed in the financial reporting and capital market literature
- apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in financial reporting and capital market and demonstrate in an individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACX4070.
Within semester assessment: 100%
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.
See also Unit timetable information
Students must be enrolled in course 0181 or 0171 or 0503 to undertake this unit.