Contemporary Issues in Accounting M

Course aim

The aim of this course is to extend students' ability to research and critically analyse financial accounting and corporate reporting theories and their application to controversial accounting standards and practices.

Course content

Financial accounting theory, normative theories of accounting for price changes, positive accounting theory, reactions of capital markets to financial reporting, legitimacy and stakeholder theories of discretionary disclosure, corporate social and environmental reporting, critical perspectives of accounting, standard setting and the conceptual framework for financial reporting, earnings management, earnings quality and discretionary accruals, corporate governance and corporate failure and fair value accounting.

Textbook(s)

Deegan, C 2014, Financial Accounting Theory, 4th edn, McGraw Hill, North Ryde, Australia

Prerequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
ACCT 5013	Advanced Accounting

Corequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
BUSS 5233	Corporate Finance

Teaching method

Component	Duration
INTERNAL, CITY WEST
Workshop	2.5 hours x 10 weeks
EXTERNAL, CITY WEST, DISTANCE EDUCATION
External	x 13 weeks
INTERNAL, CITY WEST (INTENSIVE)
Workshop	2 x 2.5 hours x 5 weeks

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.

Assessment

Examination, Research assignment, Written and Oral Workshops

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
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Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
Non-award tuition fees are set by the university. To determine the cost of this course, go to:
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* Equivalent Full Time Study Load. Please note: all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation.