This course examines the discipline of financial accounting by tracing the historical backgrounds and evolution of current financial accounting theory and practice, reviewing key parts of the related literature, and discussing future directions of financial accounting research. Current financial reporting issues and areas of controversy are studied with an emphasis on the relationship between accounting practice and research. Student skills in research topics selection and refinement, literature selection and review, and research project structuring are advanced. Current issues and development in accounting education are discussed as an integral part of the course. Prerequisite: Graduate level accounting.

( GMP 5060 OR ACT 5060 )

1)        Examine the development of financial accounting research.
2)        Discuss the fundamentals of Agency theory.
3)        Understand the Efficient Market Hypothesis.
4)        Be familiar with current financial accounting research.
5)        Evaluate empirical financial accounting research.
6)        Understand the fundamentals of positive accounting research.

1. Required Materials


1. Textbooks

NO TEXTBOOK REQUIRED

2. Articles

See the readings list at the end of this syllabus.

APA Manual


APA Manual
The APA Manual is a recommended textbook for all courses.
Effective July 1^st 2009, the 6th edition of the APA Manual is recommended for all courses.

NSU Bookstore
Textbooks and Case Studies may be purchased from the NSU Bookstore (located in the University Park Plaza) by calling 1-800-509-2665 or online at http://www.nsubooks.bkstore.com.

The NSU libraries comprise the Alvin Sherman Library, Research, and Information Technology Center, East Campus Branch Library, Health Professions Division Library, Law Library and Technology Center, North Miami Beach Branch Library, University School Library Media Centers, and the William S. Richardson Ocean Science Library. Students are strongly encouraged to visit one of the physical locations and/or take advantage of the vast electronic library available for research. For more information, please visit http://www.nova.edu/library.

Please note that all required and recommended materials should be referenced in APA style.