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Research School of Accounting · ANU College of Business and Economics
This is an advanced course that examines positive theories of financial reporting. Empirical research relating to the use of accounting in contracts, accounting discretion, and the relationship between accounting information and firm value is critically analysed. The course also examines the key theoretical perspectives essential to the understanding of empirical accounting research.
Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course.
Learning outcomes 1, 2
Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average on course reading, writing and assignment work.
Information about the prescribed textbook (if any) will be made available via the Class Summary.