ACCT 439 - Regulation of Accountancy

Institution:

Case Western Reserve University

Subject:

Description:

This course examines the role and structure of government standard-setting agencies, including the U.S. Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB) and related legislative and regulatory aspects as found in the Sarbanes-Oxley Act of 2002, and in studies by the General Accounting Office (GAO) and other regulatory agencies. The 1993 and 1994 securities acts, the notions of full and fair disclosure and auditor independence are addressed as important aspects of securities regulation. Research papers and assignments address technical and disclosure requirements of operating companies and mutual funds. Extensive use is made of web-based information including company and mutual fund sites and databases. Prereq: ACCT 301.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.case.edu

Phone Number:

(216) 368-2000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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