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.
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 |
Course fees
- Domestic fee paying students
| Year | Fee | Description |
|---|---|---|
| 2024 | $4680 | Standard Rate |
| 2024 | $3720 |
Grandfathered Rate*
*continuing students in nominated programs only. See fee website |
- International fee paying students
| Year | Fee |
|---|---|
| 2024 | $6000 |
Offerings, Dates and Class Summary Links
ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials so they can better plan their time. Find out more on the Timetable webpage.
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 |
|---|---|---|---|---|---|---|
| 7366 | 22 Jul 2024 | 29 Jul 2024 | 31 Aug 2024 | 25 Oct 2024 | In Person | N/A |
