• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Classification Advanced
  • Course subject Business
  • Areas of interest Accounting, Commerce
  • Academic career PGRD
  • Course convener
    • Dr Hai Wu
  • Mode of delivery In Person
  • Co-taught Course
  • Offered in First Semester 2017
    Second Semester 2017
    See Future Offerings

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.

Learning Outcomes

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

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
  • demonstrated an understanding of the key issues presented in the above literature and the implications of these issues for accounting research and practice
  • developed rudimentary empirical research skills

Other Information

See the course outline on the College courses page. Outlines are uploaded as they become available. 

Indicative Assessment

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

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.

Workload

Students taking this course are expected to commit at least 12 hours a week (including non-teaching weeks) to completing the work. This will include attending classes, course reading, research, writing and assignment work.

Requisite and Incompatibility

Incompatible with BUSN4007

Assumed Knowledge

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).

Fees

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:
3
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.

Units EFTSL
6.00 0.12500
Domestic fee paying students
Year Fee
2017 $3852
International fee paying students
Year Fee
2017 $5130
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.

First Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
2710 20 Feb 2017 27 Feb 2017 31 Mar 2017 26 May 2017 In Person N/A

Second Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
8859 24 Jul 2017 31 Jul 2017 31 Aug 2017 27 Oct 2017 In Person N/A

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