Current Developments in Accounting Research - Financial - ACCT5951

Faculty: UNSW Business School

School: School of Accounting

Course Outline: ACCT5951 Course Outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 3

Equivalent: ACCT4851

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.


Enrolment requires School Approval.

Review of alternative approaches to the development of theories in external reporting. Explication and evaluation of substantive theories and associated research studies. Examination of research findings related to the accounting and reporting environment, agency cost and financial contracting, the properties of reported accounting numbers, predictive value of accounting information, the use of information in capital markets, and the use of accounting reports by individual decision makers.
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