This course is about financial reporting, but not how to report or account for activities. Two key features of the syllabus are the explicit linkage to the research literature and the emphasis on empirical evidence. The adopted approach is largely based on the economics of accounting and finance. The course also aims to introduce students to the theoretical and practical skills required to conduct their own empirical research.

Upon completion of the course students will have read widely within the literature concerning the information content of published financial statement and the use of accounting information in contracting. Students will have demonstrated an understanding of the key issues presented in the above literature and the implications of these issues for accounting research and practice. Students will also have developed rudimentary empirical research skills

• Practical Research Assignment  30%
• Seminar Report and Discussion 25%
• Participation in Seminar Discussion 15%
• Final Exam  30%

Typically, a student enrolled in BUSN8007 is expected to allocate 12 hours a week to the course, including contact hours. This will include:

• 3 hours a week: seminar style lecture
• 9 hours a week: private study (including reading, research, writing, lecture preparation and assignment).

At least an average of 65% (or equivalent) in the final two years of an Australian undergraduate degree

Students should have successfully completed a unit in financial accounting, a subject in quantitative methods or statistics and a unit in corporate finance (or equivalent). Students with no finance background who elect to study this course will need to devote extra study time to enhance their understanding of the basic principles of finance (particularly financial asset valuation).

See Course Outline

See Course Outline

See Course Outline

For further information please refer to the course website