Accountancy

Description: This course develops students’ understanding of the core themes in financial reporting and disclosure research. It adopts a broad user perspective with a focus on capital markets participants. Changes in financial reporting standards and regulations are transversal themes throughout the course. The course exposes students to a diversity of theoretical paradigms and methodological tools. It allows students to synthesize and analyze research on fundamental questions about financial reporting and disclosure so that they can identify and evaluate new research questions.

Component(s): Seminar

Description: The performance of an organization ultimately rests on the effectiveness of its management control systems, which ensure a successful implementation of an organization’s strategy and risks assessment. Accordingly, this course provides a comprehensive review of foundational and current research in management control, offers an overview of the various theories used to investigate research questions focusing on management control and risk management, and presents and discusses the key methodologies adopted by researchers in the area. By the end of the seminar, participants have a comprehensive understanding of the multi-dimensional nature of research in the areas of management control and risk management.

Component(s): Seminar

Description: In this course, students are exposed to research on emerging topics within accounting. Students explore these topics using various theoretical paradigms and methodological approaches, which jointly offer an understanding of the diversity of accounting research. By emphasizing cutting-edge topics and research methods, this course adopts a forward-looking stance with respect to accounting research so that students can better identify relevant and promising research themes.

Component(s): Seminar

Description: In this course, students develop a foundation for reading, evaluating, and producing scholarly research in the domain of auditing and assurance. It provides a comprehensive review of foundational and current research in auditing, an overview of the various theories used to investigate research questions focusing on auditing, and presents and discusses the key methodologies adopted by researchers in the area. By the end of the seminar, participants have a comprehensive understanding of the multi-dimensional nature of research in the areas of auditing and are able to develop a viable research proposal on a related topic.

Component(s): Seminar

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