Advanced Issues in Financial Reporting
| Code | School | Level | Credits | Semesters |
| BUSI4414 | Business | 4 | 10 | Spring UK |
- Code
- BUSI4414
- School
- Business
- Level
- 4
- Credits
- 10
- Semesters
- Spring UK
Summary
The module will cover some or all of the following topics:
Positive Accounting Theory
Creative Accounting
Earnings quality
Financial Statement Fraud
Intangibles
Audit
Corporate governance
Accounting Standard (IFRS)
Taxation
Sustainability reporting
Target Students
Only available for MSc Accounting and Finance students
Classes
- One 1-hour seminar each week for 9 weeks
- One 1-hour lecture each week for 11 weeks
Breakdown of Hours: 11 x 1 hour lectures = 11 9 x 1 hour small group seminars = 9 9 x 2 hour preparation for seminars (working in groups) = 18 9 x 3 hour lecture reading = 27 35 hours exam preparation 100 hours in total
Assessment
- 100% Take home exam (24-hour): Take home exam. Reassessment of this module will be 100% exam.
Assessed by end of spring semester
Educational Aims
Students of this module will develop a critical awareness of the current financial reporting environment, taking into account the different interests of external users, owners and management. They will learn how to critically review empirical research in the issues covered, and how to apply research methodologies to a mini-project working in groups. This will form the basis of the seen exam question.Learning Outcomes
Knowledge and Understanding
This module develops a knowledge and understanding of:
• The use of accounting and other information systems for managerial applications
Intellectual skills
This module develops:
• Being able to think critically and be creative: manage the creative processes in self and others; organise thoughts, analyse, synthesise and critically appraise. This includes the capability to identify assumptions, evaluate statements in terms of evidence, detect false logic or reasoning, identify implicit values, define terms adequately and generalise appropriately.
Professional practical skills
This module develops:
• The ability to conduct research and enquiry into business and management issues either individually or as part of a team through research design, the collection and analysis of qualitative data, synthesis and reporting.