The class introduces the financial reporting of public firms in the United States. It covers the basic economic concepts of assets, liabilities, stockholder’s equity, revenues, and expenses used to organize information into a standard set of financial statements. The focus is on accounting conventions, managerial judgments, and the resulting reporting prepared for external users such as stockholders and creditors. The class also explores the institutional context in which financial reports are produced.

An intensive study of financial accounting theory and practical applications as related to the preparation and analysis of financial statements, particularly focusing on assets, liabilities, owner's equity and income determination.

Managerial uses of accounting information for decision-making within the business enterprise. Decisions considered include product pricing, transfer pricing, make or buy, and capital budgeting. Formation of budgets establishing an internal control structure, performance evaluation, and cost control techniques are also discussed.

Continuation of an intensive study of financial accounting theory and practical applications as it relates to the preparation and analysis of financial statements, particularly focusing on pensions, bonds, leases, and intangibles. Also covered are accounting for consolidations, intercompany transfers, and multinational accounting.

An in-depth study of issues relevant to the public accounting profession, including legal liability and ethics, audit risk analysis, planning of audit engagements, auditor reports, and other assurance services and reports. Students will learn to think critically about issues facing the accounting profession primarily by analyzing cases and completing a number of individual and group research projects.

A study of the fundamentals of Federal income taxation for individuals and related issues of compliance, reporting, and planning. Focuses on income and deduction recognition, character, and timing and includes the tax treatment of property, investments, compensation, retirement, and estates.

Addresses the use of financial statements to analyze and value firms. Topics include advanced issues in accounting, earnings quality, performance measurement, cash flows, and accounting-based valuation and trading strategies.

The groundwork for fundamental issues that are included in the curriculum in the M.S. in Accounting Program relating to content and skills associated with professional success will be set.

This course provides a critical analysis of current practices in business sustainability reporting and analysis. Topics covered include reporting practices, reporting frameworks, reporting standards, current and proposed regulatory requirements, rating agencies, investment products, and assurance of the reliability of the information. The course also analyzes guidance for synthesizing information from corporate sustainability disclosures into traditional financial and valuation analyses.

Focuses on major financial reporting issues in consideration of the current data-centric technological and analytical environment. Broad topics are derived from FASB's conceptual framework, including income determination and asset valuation. Specific topics covered include risk management, earnings management, firm valuation, investing, and corporate governance issues. Introduces tools that link non-financial metrics with financial reports, providing actionable insights for external decision makers.

Study of major managerial accounting issues including analysis and evaluation of cost management systems. Overall focus is on the use of internally generated accounting data to support business strategy and maintain competitive advantages. Current research in the constantly evolving area of managerial accounting is emphasized.

Students will develop and test expectations about the content of financial reports based on an understanding of how national culture and subcultures affect financial reporting in a principles-based decision environment.

Advanced treatment of significant assurance services issues. Intended for students with previous coursework in assurance services and/or auditing. The course demonstrates more detailed level of audit techniques: audit planning, risk analysis, assessing internal control, executing audit procedures to substantiate validity of key financial accounts, and a presenting the audit findings in a final audit report.

Covers the major legal and ethical issues in business and their significance for the accounting profession and related stakeholders. Included among the topics are the tension between profit and the public interest, corporate responsibility to society, environmental concerns, consumer and employee relations, confidentiality, whistle blowing, advertising and hiring practices.

Develops a foundation upon which forensic accounting engagements are performed. Highlighting the many contexts within which forensic accounting can be performed, students learn the roles forensic accountants play within a wide range of engagements. Students will build their forensic accounting mindset and skill set through the readings and interactions with the professor, while working on a forensic accounting engagement from inception through successful resolution.

Accounting for not-for-profit organizations (NFPs), including educational institutions, hospitals and other health care entities, and civic and cultural organizations, is substantially different than for-profit entities. Examines topics relating to preparing and using financial statements for NFPs, including accounting, audit, and disclosure requirements and selected issues relating to government grants awarded to NFPs.

Introduction to the skills and technologies used to analyze data with an emphasis on preparing accountants to interact with data scientists and others. The role of data analysis in the accounting profession will be explored.

Covers practical issues such as dealing with errors in data and preparing accounting data for analysis. Additional techniques for dealing with data anomalies are explored. This technical, hands-on course prepares students for entry level accounting data analysis.

An overview of Accounting Information Systems with emphasis on business process analysis, data modeling, business analytics, and internal controls. Highlights emerging trends in data analytics and its growing impact in accounting. Students work directly with various software tools to learn relational database design, data retrieval, and analysis. Introduces principles of Big Data, data visualization and software for fraud detection and internal controls.

Provides students with an understanding of how the characteristics and unique objectives of government entities are manifested in the accounting standards, audit risk and disclosure requirements. Topics addressed include the purpose of the various governmental financial statements, basis of accounting, measurement, audit focus, risk, fund types, and financial statement disclosures.

Provides students with the ability within the COSO framework to identify events that may impact a nonfinancial publicly traded enterprise's ability to realize value for its stakeholders using the concept of the triple bottom line of profit, people, and planet. Events will be evaluated as risks that have negative impacts and opportunities as well as potential positive impacts. ERM techniques applied in the course will include: risk control, business continuity, reputation risk, supply-chain management, compensation system alignment, and strategic decisions.

Application of basic tax concepts to business entities, with particular emphasis on flow through entities. At the end of the course, students should be able to identify and address the tax issues faced when forming, operating, and liquidating a flow through entity.

Application of basic tax concepts to business entities, with particular emphasis on C corporations. At the end of the course, students should be able to identify and address the tax issues faced when forming, operating, and liquidating a C corporation.

Provides a foundation for understanding how taxes affect economic behavior. Students work through a conceptual framework that describes how tax rules affect business decisions. At the end of this course, students should be able to apply this conceptual framework to a number of settings including compensation, organizational form, investment strategies, and multinational tax issues.

This course provides students with the information literacy skills required of an accounting professional to identify information needs, specify and implement research strategies, evaluate resources in order to fulfill those needs, and communicate findings.

Focuses on the financial reporting provisions related to federal, foreign, and state income taxes. Students will learn how to calculate income tax amounts reported on the income statement and balance sheet and prepare the income tax footnote and related disclosures.

An in-depth study of accounting for business combinations. Coverage also includes contemporary issues in financial accounting, such as multinational entities and partnerships.

Investigation and discussion of special topics in accounting.

Faculty-student interaction on a one-to-one basis involving independent study of specific areas of accounting. Emphasis, selected by the student, may be on theoretical or applied aspects. A written report is required.

This seminar introduces students to three major elements of accounting research: research validity, with an emphasis on examples in accounting research; paradigms used in accounting research; and basic research design issues and how those issues are illustrated in the accounting literature. Finally, students will be exposed to data sources and analysis with commonly used statistical software.

Provides a broad survey of capital markets research in accounting and related fields. Students are introduced to major theoretical and methodological issues in this line of research. The seminar focuses on theoretical and intuitive constructs that frame accounting research questions and the methods that are used to address those research questions.

Provides a broad overview of archival, empirical research in auditing and audit markets. Students are introduced to the major theoretical and methodological issues in this section of research. Topics covered include: audit quality, the supply of/market for auditing, the demand for/value of auditing, internal control, audit committees, audit regulation, and audit opinions.

This seminar provides a broad survey of research in taxation. Students are introduced to the major theoretical and methodological issues in this line of research. The seminar focuses on theoretical and intuitive constructs that frame tax research questions and the methods and data that are used to address those research questions.

Students are exposed to a broad range of accounting research through reading and critiquing research papers presented at the Accounting Department Research Workshop (papers are presented by local scholars as well as scholars from other institutions). The seminar also focuses on how to present effective written and oral criticisms of research papers.