ACCT 530 - Accounting Theory and Research

Credit(s): 3
Lecture: 3
Non-Lecture: 0

This course involves a study of the theoretical underpinnings of accounting and their applications to the practice of the discipline. Material covered will include the nature of accounting theory and measurement, research methods in accounting, institutional issues, the conceptual framework, accounting information and the capital asset pricing model, income measurement systems, political influences on financial reporting, and international issues. The course will include a substantive research paper requirement, which will serve as a capstone experience in the MS (Accounting) program. Offered every spring

Prerequisite(s): ACCT 502 and graduate status.