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Dec 03, 2024
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ACCT 6244 - Financial Reporting Research
Credits: 2
Explores the development and application of generally accepted accounting principles (GAAP) from two perspectives. First, the course considers how the development of GAAP and related guidance by the standard setters and regulators have been influenced by many decades of research on rational decision theory, portfolio theory, information economics, theories of efficient securities markets, agency theory, and theories of optimal contracting. Second, the course discusses some institutional features of financial reporting standards and their impacts on managers, users, and assurance providers. In that vein, the course discusses standard setting issues related to fair value accounting, accounting for leases, inventories, retirement plans, and employee stock options. Also, articles from the financial press as well as from scholarly journals are assigned to the class sessions. These articles help students get a deeper understanding of the various economic forces that guide and shape financial reporting and standard setting. Prerequisite: Enrollment in the M.S.A. program.
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