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Accounting and Information Systems
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22:010:502
Accounting for Managers (3)
An introduction to financial statement analysis, which builds on the fundamentals of accounting, including understanding the accounting equation and its application in building the balance sheet, the income statement, and the statement of cash flows. Basic accounting concepts, accounting principles, and the audit report are presented. Students work in teams to analyze corporate financial statements. The relationship of economic value to accounting measurement is explored together with factors influencing management choices among competing valuation principles. Theory is applied to the valuation of the asset, liability, and owners' equity accounts. This course emphasizes the heavy reliance on estimates in constructing financial statements and how management can use such estimates to strategically manage its reporting responsibilities.
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22:010:510
Business Law: Regulatory and Governance Landscape. (3)
Provides an overview of the American legal system and regulatory
framework with an emphasis on government regulation of business. Topics include
contracts (including common law and UCC sale/lease of goods), negotiable
instruments, agency law, torts, and property law. Principles of business
organizations and operations as well as CPA professional responsibility and
liability are also covered. Focus on social responsibility of business,
particularly Environmental, Social, and Governance (ESG) compliance, in
making decisions.
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22:010:512
Ethical Issues in Public Financial Management (3)
The objective of this course is to expose students to a broad range of ethical issues that they can expect to encounter as government financial managers. Students will learn to recognize and handle with confidence the ethical aspects of public financial management. This course examines the ethical issues facing policymakers and public administrators, including deception and disclosure, the privacy of public officials, corruption, civil disobedience, whistle-blowing, and the ethics of policy analysis. The course also examines issues of distributive justice as they arise in budgeting for health and employment needs. Case studies are used extensively.
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22:010:525
Government Budgeting Systems (3)
A framework within which to understand the budget concepts and processes used by American governments and their administrative units; provides skills in budgetary analysis and budget management in the public sector, including nonprofits, considered through a variety of case studies.
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22:010:551
Governmental Accounting and Auditing (3)
The basic principles of fund accounting are covered, including the analysis of financial management systems applicable to local government units. This course also introduces students to major pronouncements of the Governmental Accounting Standards Board (GASB). An introduction to government auditing is also provided, including a review of Government Auditing Standards, promulgated by the U.S. General Accounting Office (GAO). The Single Audit requirements for state and local governments are also covered.
Prerequisite: Accounting for Managers (22:010:577) or equivalent.
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22:010:577
Accounting for Managers (3)
An introduction to financial statement analysis which builds on the fundamentals of accounting, including understanding the accounting equation and its application in building the balance sheet, the income statement, and the statement of cash flows. Basic accounting concepts, accounting principles, and the audit report are presented. Students work in teams to analyze corporate financial statements. The relationship of economic value to accounting measurement is explored together with factors influencing management choices among competing valuation principles. Theory is applied to the valuation of the asset, liability, and owners' equity accounts. Emphasizes the heavy reliance on estimates in constructing financial statements and how management can use such estimates to strategically manage its reporting responsibilities.
This course is waived for accounting majors. Students may also waive this course if they have already taken Principles of Accounting or an equivalent course at the undergraduate level. An approved elective can be substituted for this course.
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22:010:578
Public Financial Management (3)
This course covers the theory and practice of
state and local public finance in the United States. While the federal
government plays a dominant role our federal system, the issues confronting states
and local governments are often more varied and illuminating. The focus in this
course will be on state-local spending decisions (including major areas of
spending such as education, Medicaid, physical infrastructure, and employee
retirement obligations), the analysis of state and local revenue sources
(including property, income, sales, and business taxes, and non-tax revenues),
and the impact of state and local finances on such important subjects as
educational access and affordable housing.
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22:010:582
Advanced Financial Accounting (3)
In-depth
study of the theoretical and practical problems of accounting for partnerships,
intercorporate equity investments, business combinations, foreign currency
transactions, translation of foreign currency financial statements and
accounting for non-for-profit organizations, including governmental entities.
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22:010:583
Financial Accounting (3)
Introduces the basic concepts of financial and managerial accounting. Considerable stress is placed upon conceptual foundations, which are essential to accounting as an information system for management. Major topics include the accounting process, income determination, financial reporting, foundations of managerial accounting, operations planning and control, and performance evaluation.
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22:010:603
Income Taxation (3)
Enables students to recognize and understand the impact of taxation as a major factor for both individual and business planning. Covers sources of federal tax law, the concept of income realization and recognition, timing of income recognition, timing and possibility of income tax deductions, tax accounting methods, and reporting periods.
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22:010:604
Design and Development of Information Systems (3)
Examines the conceptual
issues in cost and value of information, structures of information systems, and
modern technologies in information processing. Not intended for information
systems professionals, but for students who will come into contact with
decisions related to identification of needs and production of information for
managerial decisions.
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22:010:605
Corporate Income Taxation (3)
Provides a broad overview of how the Internal Revenue Code taxes corporations and compares it to other forms of doing business (i.e., proprietorships, partnerships, limited liability companies, and S corporations). The course will cover the tax aspects of a corporation's life cycle, including a corporation's organization, financing, capital structure, distributions, redemptions, and ultimate liquidation.
Prerequisite: Income Taxation (22:835:603).
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22:010:607
Management Control in Nonprofit Organizations (3)
Presents the most common accounting and control programs in nonprofit organizations. The course is heavily case oriented in order to get students to consider accounting and control problems in specific nonprofit organizations including hospitals, governmental units, colleges and universities, and federal and state agencies.
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22:010:608
Auditing, Assurance and Analytics (3)
Learn the
role of
financial statement audits in organizations and financial markets. Gain a
comprehensive understanding of the processes involved in planning and
executing audits, along with effectively communicating the findings.
Develop the attitude,
knowledge, and skills required to meet ethical and auditing standards.
Obtain critical insights into leveraging data analysis techniques to enhance audit efficiency and
effectiveness.
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22:010:609
Advanced Design and Development of Information Systems (3)
This course focuses on the management of information systems (IS) technology. Addresses emerging issues in IS related to strategic planning, technology assessment, operational activities, and security control. Particular emphasis on the management of IS development and the development and integration of internet technology into an enterprisewide system. Geographic information systems, decision support systems, and expert systems are some of the advanced topics covered in the course. The challenges in the public sector from the use of newer technologies and the impacts on both financial and nonfinancial applications and work processes will also be reviewed.
Prerequisite: Design and Development of Information Systems (22:010:604).
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22:010:613
Advanced Cost and Managerial Accounting and Data Analytics (3)
As a key course in our foundation area, the student
will learn to (1) prepare and use accounting information for planning and
control purposes, and (2) master the essential tools and skills, including
different types of data analytics, to make business decisions using accounting
information. Different cost classifications (by value chain function, by
directness, by cost behavior into variable and fixed, by relevance for
short-term decision-making) are studied and applied for cost control, cost
planning, and cost analysis. Important analytical tools such as
cost-volume-profit analysis and variance analysis are studied in depth. The course
will also cover techniques for compiling, organizing, and analyzing cost data
using statistics to determine cost behavior and derive insights for managerial
decision-making. The course makes extensive use of real-world cases that
require application and synthesis of concepts.
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22:010:615
Partnership Taxation (3)
Special attention is given to all aspects of partnership taxation. Subjects include partnership formation and liquidation; special allocations; basis adjustments for operating items; and deductions, losses, and credits to partners. Research into difficult partnership issues is also stressed.
Prerequisite: Federal Income Taxation (22:010:603).
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22:010:616
Tax Practices and Procedures (3)
Focus of course is on tax principles (law, regulation, and other authority), including the use of tax research sources; administrative and statutory procedures and limitations, including the utilization of judicial venues; taxpayer and practitioner penalties and responsibilities; and professional ethics for the tax practitioner.
Prerequisite: Federal Income Taxation (22:010:603).
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22:010:618
Advanced Corporate Taxation (3)
Involves extensive research into complex corporate taxation issues and, in particular, tax-free reorganizations. The specific topics of
interest change with each trimester with the attempt to have students address the most current corporate tax issues.
Prerequisite: Federal Income Taxation (22:010:603).
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22:010:619
Federal Income Taxation of Trusts and Estates (3)
Reviews how the Internal Revenue Code taxes income earned by trusts and estates and how this system of taxation has features in common with the taxation of conduit entities such as a partnership and the taxation of entities such as a C corporation. Course will also examine the tax attributes of grantor and charitable trusts.
Prerequisite: Federal Income Taxation (22:010:603).
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22:010:620
State and Local Tax (3)
This course provides an overview of state and local taxation, emphasizing the Constitutional constraints imposed by the Commerce, Due Process, and Privileges and Immunities Clauses. In addition, the course will cover significant state and local tax issues under the corporate and personal income taxes, sales and use and gross receipts taxes, and electronic commerce. As this is a developing area of law, a number of the issues covered in the course are on the cutting edge of the subject.
Prerequisite: Federal Income Taxation (22:010:603).
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22:010:625
Tax-Exempt Entities (3)
This course will cover the taxation of tax-exempt entities, including the taxation of unrelated business income. It will detail how entities qualify for tax-exempt status and what they need to do to maintain their status as such.
Prerequisite: Federal Income Taxation (22:010:603).
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22:010:626
Federal Estate and Gift Taxation (3)
Covers factors affecting gratuitous transfers of property during lifetime and at death, together with reporting requirements for gifts, property subject to estate taxation, and income tax reporting requirements for trusts and estates. Also explores the planning opportunities available to minimize taxation.
Prerequisite: Federal Income Taxation (22:010:603).
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22:010:628
Contemporary Problems in Accounting Theory: Financial Communication and External Reporting (3)
Discusses many of the problems in
financial reporting, accounting theory and practice. Instills an appreciation
for the challenges and limitations of accounting. Prepares students for
advanced study, professional examinations, and successful pursuit of accounting
careers. Covers all critical Intermediate Accounting topics including current
and long-term assets and liabilities, stockholders' equity, dilutive
securities, earnings per share, investments, share-based compensation,
accounting for income taxes, cash flows, leases, and accounting changes. Refers
to pronouncements of the Financial Accounting Standards Board and the
Securities and Exchange Commission. International Financial Reporting Standards
are discussed when they differ significantly from US GAAP.
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22:010:629
International Tax I (3)
This is a survey course that will examine the tax repercussions that stem from overseas persons and entities doing business in the United States, with a particular focus on passive investments and business income.
Prerequisite: Federal Income Taxation (22:010:603).
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22:010:641
Pension and Profit-Sharing Plans (3)
This course surveys all the possible ways the Internal Revenue Code permits taxpayers to plan for their retirement in ways that are most tax efficacious. The course will also examine ways employers compensate their employees in a manner that may defer tax, employing the use, for example, of qualified and nonqualified stock options plans.
Prerequisite: Federal Income Taxation (22:010:603).
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22:010:630
Advanced Tax Research (3)
This course covers the tax research environment including rules and ethics in tax practice. Emphasis is on learning how to research tax problems by locating, understanding, and analyzing source materials such as the Internal Revenue Code, IRS regulations, and court cases.
Prerequisite: Undergraduate tax course.
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22:010:631
International Tax II (3)
This is a survey course that will examine the tax repercussions that stem from U.S. persons and entities doing business overseas, with a particular focus on the foreign tax credit.
Prerequisites: Federal Income Taxation (22:010:603), International Tax I (22:010:629).
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22:010:638
Federal Income Tax Accounting (3)
This graduate-level tax course is designed for students to
develop an understanding of the fundamentals of federal income tax. This
course is not intended for students in graduate taxation
programs. Rather, this course combines basic
fundamentals of income taxation that are in multiple graduate-level courses
thus giving student the accounting student broad coverage into individual as
well as entity taxation. This course will help students develop skills in
applying the tax law to client situations as well as analyzing the tax ramifications
of business transactions. These skills are essential of graduates
entering the workforce.
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22:010:645
Decoding of Corporate Financial Communication (3)
This course is designed to strengthen the ability to correctly interpret financial statements and their accompanying disclosures and
use them to assess a company's value. Emphasis will be placed on interpreting financial and business communications, and operating and financial leverage.
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22:010:648
Decoding of Corporate Financial Statements (3)
Interpretation and in-depth analysis of reported financial data. The
role of taxes and tax disclosures will be included in the class
discussions. Some aspects of valuation will be discussed. Issues include
reported numbers making sense; reporting choices made by the
preparer/firm when other choices under GAAP are available; strategy of
firms in their choice of financial information disclosures; comparison
of financial information within and across industries; projection of key
information variables like earnings or cash flows into the future;
financial reporting information used to gauge the riskiness of firms;
prediction of the probability of bankruptcy using financial data.
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22:010:649
Taxation of Financial Instruments (3)
Discusses the major economic features and federal income tax treatment of basic financial products, such as equity, debt, options, forwards, and futures. Analyzes the taxation of different equity and debt derivatives, such as swaps, caps, collars, and hedging transactions, as well as the economic effect of their use on the financial markets. Demonstrates how the taxation of financial instruments may change depending on the taxpayer's role as an investor, dealer, broker, or trader.
Prerequisite: Federal Income Taxation (22:010:603).
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22:010:654
Public Sector Auditing (3)
This course will provide students with an in-depth understanding of the concepts associated with the types of audits found in a public sector environment. An objective of this course is to enable the student to understand and have a working knowledge of the theory of the audit process and its practical applications. It examines various government auditing standards promulgated by the comptroller general of the United States. Auditing standards and procedures are studied for financial and compliance audits, as well as for economy and efficiency audits. The role of performance auditing in governmental and nonprofit organizations is also covered. Case studies are used extensively.
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22:010:657
Federal Tax Accounting (3)
The focus of this course is on the rules affecting timing of income and
deductions for tax purposes. Cash and accrual accounting methods are
examined on an overall basis and with respect to individual items of
income and deductions. Rules for changing accounting methods and
changing accounting periods are also examined as well as issues
pertaining to original issue discount.
Prerequisite: Federal Income Taxation (22:010:603).
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22:010:660
Accounting for the Digital Era (3)
This course provides the student with the evolution of accounting information to the digital economy. It explores the migration of the economy to a real-time economy and the electronization of the business as well as the globalization of business. Enabling and emerging technologies provides the student with an awareness of the future of accounting, reporting, and auditing in the digital age. Technologies and the Sarbanes-Oxley Act provide an understanding about future methodologies that address compliance with the act.
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22:010:661
Contemporary Issues in Corporate Governance (3)
An introduction to the corporate governance mechanism, focusing on accounting issues of corporate governance. Considerable examination of internal controls and monitoring by independent auditors, which have been emphasized by the Sarbanes-Oxley Act. Other topics include earnings management, transparency and timeliness of financial disclosures, and the role of independent corporate boards, including independent audit committees in ensuring reliability of financial disclosures. The course also evaluates the role played by institutional investors, ownership structure, and managerial compensation in the firm's operating performance and valuation.
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22:010:664
Forensic Accounting (3)
This course covers the means, motives, and
opportunities that gives rise to fraud. It specifically covers fraud examiner
ethics, motivations to commit fraud, the symptoms of fraud, and the means of
detecting fraud committed against both organizations and individuals. Fraud
types discussed include financial statement, revenue, and inventory frauds as
well as bankruptcy and divorce frauds.
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22:010:666
Litigation, Support, and Bankruptcy (3)
This course will expose students to practical litigation concepts and issues
relating to calculating economic damages and lost profits, marital
distributions, deposition and trial testimony techniques, providing bankruptcy
services to attorneys and trustees, and models used in preparing various
related reports. This course is intended to provide students with an
understanding of the various roles an accountant, economist, or other financial-related individual may have in the litigation arena.
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22:010:667
Consolidated Returns (3)
Provides an in-depth coverage of the federal consolidated group regulations. Emphasis placed upon consolidated issues arising from acquisitions and dispositions of members, including the ramifications of section 338 and section 338(h)(10) elections. Additional topics covered include affiliated group status, intercompany transactions, limitations pertaining to the use of net operating loss carryovers and other tax attributes, stock basis calculations, the loss disallowance rules relating to dispositions, unique elections available to consolidated groups, and consolidated group tax planning opportunities.
Prerequisite: Federal Income Taxation (22:010:603).
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22:010:678
Robotic Process Automation (RPA) in Accounting and Assurance (3)
This course is designed for business school
students, especially accounting students, to learn the emerging technology
Robotic Process Automation (RPA) and its application in accounting and
auditing. In this course, students will learn how to build RPA robots for
different use cases in accounting and auditing. Besides learning RPA, students
will also learn the basics of Artificial Intelligence (AI) and how AI can be
integrated with RPA to achieve Intelligent Process Automation (IPA). The
objective of this course is to prepare accounting students for the changing
work environment in which technologies and automation are playing an
increasingly important role. This course is also suitable for working
professionals in organizations that are undergoing digital transformations.
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22:010:680
Strategic Cost Analysis for Financial Management (3)
This
course is designed to teach students to understand how to organize, analyze,
and interpret cost accounting information. This course serves as a primer for
the CMA examination administered by the Institute of Management Accountants. We
will review the concepts, procedures, and practices used to accumulate,
process, and disseminate internal production information. In addition, we will examine the managerial
implications of cost information for planning, monitoring, and evaluation, as
well as the relationship between a firm's cost information system and its
strategic choices.
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22:010:682
Financial Analysis and Financial Risk Management (3)
This course is designed to create an understanding of the application of strategic cost management
principles for business organizations, and to provide an opportunity to develop
skills in applying these principles through problems and cases. The management
accountant's role is to provide timely and accurate information to assist management in achieving the firm's goals. This is an integrative role, which requires the management accountant to understand the firm's strategy, and to
understand how both financial and nonfinancial information is developed across
all the management functions--finance, marketing, operations, information technology, and human resources. The main objectives of this course are to understand the fundamentals of management accounting, including the strategic
role of cost management, basic cost terms and concepts, the accountant's
ethical responsibility, and determining product costs. Students will learn how to use costs and other critical success factors in management
planning and decision-making and apply the use of costs and other critical success factors in operational control.
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22:010:684
Cybersecurity Assurance (3)
This course seeks to equip students with foundational knowledge and essential skills enabling them not only to understand cybersecurity risks, controls, and governance, but also
to provide assurance on cybersecurity. The course provides an understanding of cybersecurity
concepts that can be used to facilitate integrated audit efforts within organizations. The course also examines preventive, detective, and corrective
controls, and how to apply the audit process to a cloud environment. Students will also be exposed to the mobile environment and cyber standards, as well as learn how to audit common security solutions.
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22:010:685
Special Topics in Artificial Intelligence (AI) in Accounting and Auditing (3)
Artificial Intelligence (AI) is the ability of machines to seemingly think for themselves.
Converging technologies along with Big Data and the Internet of Things (IoT)
are driving the growth of AI. This course will provide the theory and application of AI. We will explore the concepts of AI and machine learning as they apply to accounting and auditing in modern
organizations. Secondly, this course is designed to enable the students to understand how developments in AI, such as deep learning, are fundamentally
transforming the way the data is understood in accounting, auditing, and other business activities. A key machine learning software, R, will be introduced and tutorials will be provided to demonstrate how to use machine learning
techniques to analyze real world datasets. Additionally, students will gain hands-on experience on AI software used for auditing.
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22:010:686
Blockchain in Accounting (3)
This course provides a broad overview of the essential concepts of blockchain technology to lay the foundation necessary for applying it to
accounting. It also includes the benefits, values, and opportunities of blockchain in accounting, and the risks and challenges of implementing this
technology in accounting.
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22:010:688
Audit Analytics (3)
In recent years, audit analytics has drawn great attention in the accounting
profession due to the increase
in demand for enhancing audit quality by regulators, creditors, and investors.
Many audit firms and
internal auditors have applied audit analytics to their audit processes. In
response to this trend, this course
aims at introducing our students to the concept of audit analytics, the basic
audit analytical tools, and the
application of various analytical methods in both internal and external audit
processes. Please note that
this course mainly emphasizes the usage of statistics and the interpretation of
results rather than the mathematics
of specific tools or techniques; in other words, this course does not primarily
focus on the technical
aspects of analytical methods.
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22:010:690
Special Topics in Audit Analytics (AAII) (3)
This course both qualifies for the master of accountancy in financial accounting
(MAccy) degree program and the certificate in audit/data analytics. The
certificate aims to further improve students' analytic skills and to promote changes in the
profession toward realizing a modern audit approach suited to the current business environment.
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22:010:692
Advanced Topics in Business Law (3)
This course completes the academic requirements necessary to qualify for the commercial law component (REG) of the Uniform CPA Examination. The first part of this course offers a detailed
analysis of the fundamental principles of the common law of contracts. All phases of the contract process, including formation, performance, termination,
and remedies are studied. In addition, the course offers a detailed review of Articles 2 and 2A of the Uniform Commercial Code, the scope
of which includes the sale and leasing of goods and merchandise. As with the study of the common law of contracts, all aspects of the process of contract formation, performance, termination, breach, and remedies under the U.C.C. are
explored. The second half of the course focuses primarily on business structures. Various forms for doing business, along with agency law, are studied. They include sole proprietorships, partnerships, limited partnerships, limited
liability partnerships, corporations, and limited liability companies. The formation, operation and termination of these entities examined and discussed. Accountants' legal liability issues and real estate law are also studied.
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22:835:501
Intermediate Accounting I (3)
Designed for both accounting and finance majors, this course combines a
study of the theory, rationale, and objectives of corporate financial
reporting with an examination of current reporting principles. The aim
is to develop a realistic understanding of the strengths and weaknesses
of corporate financial reporting, particularly from the viewpoint of the
consumer of such financial information. Emphasis is placed on the
analysis and understanding of publicly available financial information,
rather than on the mechanics of construction of financial statements.
Nevertheless, there is still a great deal of mechanics and problem
solving in this course.
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22:835:502
Intermediate Accounting II (3)
Discusses many of the problems in financial accounting theory and practice. Instills an appreciation for the challenges and limitations of
accounting. Prepares students for advanced study, professional examinations, and successful pursuit of accounting careers. Covers
current and long-term liabilities, stockholders' equity, dilutive securities, investments, accounting for income taxes, pension costs and
leases, and accounting changes and error analysis. Refers to pronouncements of the Accounting Principles Board and the Financial
Accounting Standards Board.
Prerequisite: Intermediate Accounting I (22:835:501).
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22:835:504
Information Technology in the Digital Era (4)
Information Technology in the Digital Era is a survey of the use and management of information technology in accounting and business. Students will acquire a basic familiarity with information technology, including database technology, telecommunications, the internet, usage of technology in the accounting profession, basics of risk management, and applications to marketing. They will also study the dynamics of the information technology industry.
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22:835:510
Business Law I (2)
Introduces the legal system and the way in which the law interacts with the accountant's function. Provides a basic understanding of the principles of law most commonly related to the practice of accountancy. Stimulates an awareness of the law as an expression of basic social, political, and economic forces. Covers the law in relation to contracts, agencies, and sales of goods.
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22:835:511
Business Law II (2)
Completes the academic requirements necessary to sit for the commercial law part of the CPA exam. Covers the law in relation to commercial paper, secured transactions, business organizations, and government regulation.
Prerequisite: Business Law I (22:835:510).
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22:835:603
Income Taxation (3)
Enables students to recognize and understand the impact of taxation as a
major factor for both individual and business planning. Covers sources
of federal tax law, the concept of income realization and recognition,
timing of income recognition, timing and possibility of income tax
deductions, tax accounting methods, and reporting periods.
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22:835:604
Auditing Concepts (3)
Examines the principles and components governing management information systems with strong emphasis on the importance of internal control within the system. Illustrates the role of the computer in accounting and general information systems and accounting transactions processing, environment of information systems, designing new system controls, flow charting, management, designing computer-oriented controls, systems analysis, design, implementation, and follow-up principles of systems design and standards of internal control.
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22:835:605
Corporate Taxation (3)
Provides a broad study of federal business income taxation, with particular emphasis on the alternative forms of doing business (proprietorships, partnerships, S corporations, C corporations); discussion of rules affecting regular taxation of corporations; topics relating to the life cycle of corporations, including organization, financing, and capital structure, distributions and stock redemptions, corporate separations (including partial liquidations), dissolution and liquidation; and general discussion of the rules regarding consolidated returns and the taxation of multistate and international income.
Prerequisite: 22:835:603 or 22:010:603.
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22:835:625
Advanced Financial Accounting (3)
In-depth study of the theoretical and practical problems of accounting for partnerships, business combinations, and nonbusiness organizations, including governmental fiduciaries.
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22:835:626
Advanced Auditing and Accounting Information Systems (3)
This course is primarily
concerned with providing the foundation of knowledge necessary to build the
skills needed to operate in the world envisioned by the AICPA when they adopted
the Electronic Business Strategic Initiative. Accounting is defined by the AICPA
as "a service activity whose function is to provide quantitative information, primarily financial in nature, about an organization that is
intended to be useful in making ... decisions." Accounting Information Systems (AIS) encompasses those systems, manual and automated, that collect, store, manipulate, disseminate, and present that information to the decision-maker. The course adds to the knowledge of future accounting and auditing professionals who have taken the prerequisite course, Auditing Concepts, by becoming familiar with the technologies use in Accounting Information System and related IT audit methodology. The emphasis of this course is to assist students in: (1) obtaining an understanding of the risks associated with key aspects of information systems including: operating systems security, databases, networks, and systems development; and the audit role of Computer Assisted Audit Tools and Techniques (CAATTs); and (2) having a working command of ACL in performing standard attest function tests and fraud detection. It is expected that at the end of this course students will be comfortable using the information technology that has become common
in supporting accounting applications. Further, it is hoped that when a student encounters new technology in the future, they will be able to use the foundation learned in this course to master that technology as well.
Prerequisite: Auditing Concepts (22:835:604).
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22:835:627
Managerial and Cost Accounting (3)
Covers the problems of generating and utilizing cost data for the dual purpose of managerial control and product costing. Cost accounting principles and procedures are studied in relation to the accumulation and reporting of material, labor, and variable and fixed overhead costs. Actual, normal, and standard cost systems are examined in both a job order and process manufacturing setting. Cost control, cost planning, and cost analysis as used in assisting the managerial function are studied.
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22:835:628
Advanced Accounting Research Project (3)
The goal of this course is to give
students the opportunity to develop research skills and to apply those skills
to current issues in accounting and business. To achieve this goal, students work in teams to complete the course
project. You will submit your team's findings and the following week's plans at
weekly team meetings, At the end of the semester, each project team will
present the results of their research to the class and submit a comprehensive report.
There will also be a take-home final exam in which students will apply their
understanding of the role of accounting in business to a real-world situation.
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22:835:635
Independent Study in Audit Analytics (3)
This course brings together the concepts
introduced in Audit Analytics, Special Topics in Audit Analytics and Information
Risk Management for completion of the four-course certificate program in Audit Analytics.
Students will be assigned a project that integrates the concepts to address
increased effectiveness in audit planning and engagement management.
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22:835:639
Research Seminar (1)
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26:010:651
Accounting Theory I (3)
Analysis of selected major concepts and issues in financial accounting theory and practice and their managerial implications. Topics include methodological issues.
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26:010:652
Accounting Theory II (3)
Topics include activity-based costing and management, agency theory, budgetary control systems, behavioral research in management accounting, compensation and incentive systems, efficiency and productivity measurement, decentralized performance evaluation systems, and quality control and measurement issues.
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26:010:653
Current Topics in Auditing (3)
Advanced review of auditing literature covering both internal and external auditing. Topics include development of modern auditing theory, disclosure problems, principles of managerial control, and operational auditing.
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26:010:671
Introduction to Accounting Information Systems Doctoral Studies (3)
Every profession has its
unique stock of common knowledge shared only by its members. Along with
obtaining professional certification, you feel that you truly belong to a
profession only when you are confident that know the same things that those
other members do.
Getting an AIS Ph.D. is a means of entering the
profession of academic accounting, the field of teachers and researchers of
accounting. Accounting information systems is a subset of the broader field of
accounting, and research in accounting is a subset of broader research in
information technology, finance, economics, and psychology. In addition,
accounting research is the research arm of the profession of accounting and
that profession has a long history of methodologies and institutions of its
own. The common knowledge that academic accountants possess include
understanding how their research fits into accounting practice and how their
research is built upon both its own history of seminal papers and ideas, and on
basic research from fields outside accounting. In addition, members of the
profession must understand their own academic institutions and practices, such
as how papers are written and published, what they need to do to succeed in
their careers and how to be a good colleague. Most PhD students obtain this set
of common knowledge over time by interaction with their professors and fellow
students, reading papers and taking many courses. This is an informal process,
however, and some doctoral students,through no fault of their own, will find it
harder than others to obtain this information as thoroughly and as quickly as
others. Students from outside the US and those for whom English is not their
first language, are also disadvantaged in a process in which communication is
key. Rather than relying on this haphazard process, the AIS department feels
that it is more efficient and equitable to formally teach incoming doctoral
students the main points of the common knowledge of academic accounting. That
is the objective of this course.
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26:010:672
Emerging Technologies in AIS Research: XBRL, Cybersecurity, AI, and Beyond (3)
This course aims to introduce students to recent research
trends in AIS and provides the relevant knowledge and skills needed to conduct
related research. In particular, it is designed to enable students to learn
about and discuss the existing literature on emerging technologies, as well as
to introduce the analytical techniques necessary for analyzing both structured
and unstructured data in their research.
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26:010:673
Emerging Tech and Data in Accounting & Auditing, Exogenous Variables (3)
Designed for Ph.D. students in Accounting Information
Systems, this course offers an in-depth examination of how emerging
technologies, particularly big data, AI, and machine learning, should be
utilized to rethink business reporting and auditing. Focusing on the
integration of exogenous signals into financial reporting and assurance,
students will explore innovative methodologies for data analysis, enhancing the
reliability, usefulness, and efficiency of accounting practices.
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26:010:674
Survey of Accounting Information Systems Research (3)
Review of a broad range of foundational and prospective
research in Accounting Information Systems. Topics include continuous audit,
smart contracts, blockchain, large language models, machine learning, and the
REA (resource, events, agents) accounting model. Methodological approaches are
discussed, with examples from analytical, behavioral, empirical, and design
science research.
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26:010:675
Text Mining (3)
This Ph.D. level course, delves into textual analysis in
accounting research, emphasizing the interpretation of unstructured textual
data. Students will explore relevant literature, learn key analysis techniques,
and apply LLMs to enhance their research projects. Tailored for those aiming to
broaden their investigative scope in accounting, the course also appeals to
other business majors seeking practical, technology-driven insights into
textual analysis.
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26:010:680
Accounting Theory III (3)
Discussion and review of selected topics in accounting research implementation and empirical testing in major fields of accounting.
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Course List and Descriptions 
