units

ACX4070

Faculty of Business and Economics

Undergraduate, Postgraduate - Unit

This unit entry is for students who completed this unit in 2015 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

print version

6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

LevelUndergraduate, Postgraduate
FacultyFaculty of Business and Economics
Organisational UnitDepartment of Accounting
OfferedCaulfield First semester 2015 (Day)
Coordinator(s)Dr Dean Hanlon

Synopsis

This unit examines a wide range of contemporary issues in financial accounting research, including development of financial accounting theory, contracting theory and accounting policy choice (e.g., debt contracts and management compensation), corporate governance, earnings quality, information content of earnings and its components, post-earnings announcement drift and other accounting anomalies, and market reaction to accounting regulation.

Outcomes

The learning goals associated with this unit are to:

  1. evaluate research paradigms in financial accounting
  2. critically evaluate the literature on financial reporting and capital market
  3. critically evaluate the literature on pricing of information
  4. critically evaluate the statistical models employed in the financial reporting and capital market literature
  5. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in financial reporting and capital market and demonstrate in an individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACX4070.

Assessment

Within semester assessment: 100%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

Chief examiner(s)

Co-requisites

Students must be enrolled in course 0181 or 0171 or 4416 to undertake this unit.

Prohibitions

AFX4070