ACCT 4250 - Financial Statement Analysis
Primary Instructor
-
Spring 2019
Focuses on the use of U.S. and international accounting information by decision-makers external to the firm. Considers judgments made by investors, security analysts, bank lending officers, and auditors. Emphasizes equity valuation and risk analysis. Same as ACCT 5250.
ACCT 4620 - Auditing and Assurance Services
Primary Instructor
-
Fall 2021 / Spring 2022
Emphasizes the value of assurance services, including the market for financial-statement audits, and the audit decision process, from obtaining a client through planning and testing, to issuance of the audit report. Focuses on making judgments and decisions under conditions of uncertainty and continually evaluating the substance of business transactions over their form. Same as ACCT 5620.
ACCT 4850 - Senior Seminar - Accounting Ethics
Primary Instructor
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Spring 2019 / Summer 2019 / Fall 2019 / Spring 2020 / Summer 2020 / Fall 2020 / Spring 2021 / Summer 2021
Examines the nature of accounting theory and practice from perspectives of economics, law, globalization, accounting, ethics, and moral reasoning. Explores issues including implications of institutional factors, such as Sarbanes-Oxley, SEC, FASB, IFRS, and capital markets.
ACCT 5250 - Financial Statement Analysis
Primary Instructor
-
Spring 2019
Focuses on the use of U.S. and international accounting information by decision-makers external to the firm. Considers judgments made by investors, security analysts, bank lending officers, and auditors. Emphasizes equity valuation and risk analysis. Same as ACCT 4250.
ACCT 5620 - Auditing and Assurance Services
Primary Instructor
-
Fall 2021 / Spring 2022
Emphasizes the value of assurance services, including the market for financial-statement audits, and the audit decision process, from obtaining a client through planning and testing, to issuance of the audit report. Focuses on making judgments and decisions under conditions of uncertainty and continually evaluating the substance of business transactions over their form. Same as ACCT 4620.
ACCT 6620 - Advanced Auditing: Business Risk and Decision Analysis
Primary Instructor
-
Fall 2019 / Spring 2020 / Fall 2020 / Spring 2021 / Fall 2021 / Spring 2022
Explores contemporary issues, historical developments, and selected topics pertinent to business assurance services by independent accountants. Emphasizes improving both the decision behavior of decision makers and the quality of information, or its context, for decision makers.
