• 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 Lijuan Zhang
  • Mode of delivery In Person
  • Co-taught Course
  • Offered in Second Semester 2021
    See Future Offerings

This course involves on campus teaching. For students unable to come to campus there will be a remote option. See the Class Summary for more details.

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:

  1. Read widely within the literature concerning the information content of published financial statements and the use of accounting information in contracting
  2. Demonstrated an understanding of the key issues presented in the above literature and the implications of these issues for accounting research and practice
  3. Developed rudimentary empirical research skills.

Other Information

Indicative Assessment

  1. 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. (null) [LO null]

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 10 hours a week to completing the work. This will include attending classes, course reading, research, writing and assignment work.

Inherent Requirements

Not applicable

Requisite and Incompatibility

Incompatible with BUSN4007

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

Assumed Knowledge

Students should have successfully completed a course in financial accounting, a course in quantitative methods or statistics and a course 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.  

Commonwealth Support (CSP) Students
If you 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). More information about your student contribution amount for each course at Fees

Student Contribution Band:
34
Unit value:
6 units

If you are a domestic graduate coursework student with a Domestic Tuition Fee (DTF) place or international student you will be required to pay course tuition fees (see below). Course tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found 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
2021 $3360
International fee paying students
Year Fee
2021 $5580
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
5787 26 Jul 2021 02 Aug 2021 31 Aug 2021 29 Oct 2021 In Person N/A

Responsible Officer: Registrar, Student Administration / Page Contact: Website Administrator / Frequently Asked Questions