Doctoral Accounting Seminar

Catalog description

In this course, students will synthesize theoretical models and their implications to the practice of accounting and evaluate the underlying theoretical approaches to setting standards. Students will critique the conceptual frameworks for the FASB and IFRS, assess the economic consequences of accounting standards using the Virtuous Business Model, and analyze the significance of the Sarbanes-Oxley Act and other U.S. and international legislation and regulations in accounting.