• Offered by Research School of Accounting
  • 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 First Semester 2019
    Second Semester 2019
    See Future Offerings

This is an advanced course that 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.

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.

Indicative Assessment

Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course.
 

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

You will need to contact the Research School of Accounting 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). 

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
2019 $4320
International fee paying students
Year Fee
2019 $5700
Note: Please note that fee information is for current year only.

Offerings and Dates

The list of offerings for future years is indicative only

First Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
4059 25 Feb 2019 04 Mar 2019 31 Mar 2019 31 May 2019 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
8297 22 Jul 2019 29 Jul 2019 31 Aug 2019 25 Oct 2019 In Person View

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