• Offered by Research School of Accounting & Business Info Syst
  • ANU College ANU College of Business and Economics
  • Classification Advanced
  • Course subject Business
  • Academic career PGRD
  • Course convener
    • Dr Mark Wilson
  • Mode of delivery In Person
  • Offered in Second Semester 2015
    See Future Offerings

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

This is an advanced course which examines positive theories of financial reporting.  Empirical research relating to the use of accounting in contracts, accounting discretion, and the relationship between accounting information and firm value is critically analysed.  The course also examines the key theoretical perspectives essential to the understanding of empirical accounting research.

This course is designed to provide students with an opportunity to further advance their research skill by taking undertaking directed studies in Commerce. At the end of this course, students should be able to\

1. understand and critically analyse contemporary theoretical and empirical research in financial accounting; and

2. demonstrate the ability to access, process and analyse data used in contemporary empirical accounting research.

Other Information

Indicative Assessment

  • Seminar Critiques and Presentations 40%
  • Practical Research Assignment 50%
  • Participation in Seminar Discussions 10% 

The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.


Requisite and Incompatibility

You will need to contact the Research School of Accounting & Business Info Syst to request a permission code to enrol in this course.

Assumed Knowledge

This course is only available to students enrolled in a Doctoral degree within the College of Business and Economics. Enrolment must be approved by Convenor of the PhD program in which you are enrolled.


The prerequisite for this course is BUSN8007 Analysis of Financial Reporting or an equivalent subject taught within an Honours or Advanced Masters Degree. Students are assumed to have completed a course in quantitative methods or statistics and a course in corporate finance (or equivalent). 


Tuition fees are for the academic year indicated at the top of the page.  

If you are a domestic graduate coursework or international student you will be required to pay tuition fees. Tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.

Student Contribution Band:
Unit value:
6 units

If you are an undergraduate student and have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). You can find your student contribution amount for each course at Fees.  Where there is a unit range displayed for this course, not all unit options below may be available.

6.00 0.12500
Domestic fee paying students
Year Fee
2015 $3414
International fee paying students
Year Fee
2015 $4350
Note: Please note that fee information is for current year only.

Offerings, Dates and Class Summary Links

The list of offerings for future years is indicative only.
Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.

Second Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
3373 20 Jul 2015 07 Aug 2015 31 Aug 2015 30 Oct 2015 In Person N/A

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