Advanced Topics in Accounting Research

3.0 credits

This course (along with ACC 513) is the next step in the sequence of accounting seminars taken by the Ph.D. students. ACC 512 builds on the "classics" covered in prior seminars by applying the insights to topical areas of research interest. It focuses on international aspects of accounting research, such as the interaction between country-level institutional features and financial reporting outcomes, cross-border information flows, harmonization of financial reporting standards and its implications for actual outcomes (both reporting and economic). Given the turnover of course topics over time, students are required to enroll in ACC 512 each time the course is offered. This course alternates with ACC 513.