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ACG 7157: Seminar:Theory and Contemporary Research in Financial Accounting
3.00 Credits
Florida International University
An evaluative overview of the classical literature in financial accounting and the contemporary empirical research published in the leading scholarly journals. Examined are income determination theories, normative accounting principles, accounting information and stock prices, and principal-agent relationships. Prerequisite: Permission of Doctoral advisor in Accounting.
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ACG 7177: Seminar:Accounting Information and Security Prices
3.00 Credits
Florida International University
An in-depth examination of accounting information and security prices within capital markets theory, including a thorough examination of the cross-sectional properties and time-series properties of accounting numbers and the importance of research findings and new developments in research methodology. Prerequisite: Permission of Doctoral advisor in Accounting.
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ACG 7177 - Seminar:Accounting Information and Security Prices
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ACG 7436: Seminar:Information Value and Agency Research Accounting
3.00 Credits
Florida International University
An in-depth examination of the research paradigm and the associated empirical research in accounting and auditing. Examined are the issues of information value, risk aversion, risk sharing contracts, as well as accountability from the standpoint of monitoring contracts. Prerequisite: Permission of Doctoral advisor in Accounting.
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ACG 7436 - Seminar:Information Value and Agency Research Accounting
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ACG 7695: Seminar:Contemporary Research in Management Accounting and Auditing
3.00 Credits
Florida International University
A broad overview of classical and contemporary empirical research in managerial accounting and auditing including budget and performance review, decision making, information analysis, professional judgment, sampling problems, audit risk, etc. Prerequisite: Permission of Doctoral advisor in Accounting.
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ACG 7695 - Seminar:Contemporary Research in Management Accounting and Auditing
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ACG 7836: Seminar:Behavioral Research in Accounting-Individual Behavior
3.00 Credits
Florida International University
An in-depth examination of the relationship of cognitive psychology, cognitive models of human judgment, decision theory and accounting information. Emphasis is placed upon the human processing of accounting information, the decision value of information, and the development of decision aids or heuristics. Prerequisite: Permission of Doctoral advisor in Accounting.
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ACG 7836 - Seminar:Behavioral Research in Accounting-Individual Behavior
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ACG 7837: Seminar:Behavioral Research in Accounting-Human Groups and Systems
3.00 Credits
Florida International University
The multifarious behavioral relationships of groups within the formal and informal organizational structure are examined with respect to performance measurement (efficiency and effectiveness), accountability, planning and control of the development of decision support systems. Prerequisite: Permission of doctoral advisor in Accounting.
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ACG 7837 - Seminar:Behavioral Research in Accounting-Human Groups and Systems
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ACG 7886: Seminar:Empirical Research Methodology and Paradigms in Accounting
3.00 Credits
Florida International University
Study of research design, methods of data collection and analysis and problems of measurement in accounting research. Empirical research studies in accounting are integrated throughout to illustrate and analyze the structural problems of research design as well as the strengths and weaknesses of various acceptable paradigms. Prerequisite: Permission of doctoral advisor in Accounting.
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ACG 7886 - Seminar:Empirical Research Methodology and Paradigms in Accounting
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ACG 7887: Research Forum and Workshop
1.00 Credits
Florida International University
Regularly scheduled workshop at which visiting scholars as well as faculty and doctoral candidates present and evaluate research papers. Candidates are expected to participate in discussions, act as discussants and present their own research for critique. Sessions are held for structuring and brainstorming research projects in the formative stages as well as for presenting completed efforts. Prerequisite: Permission of doctoral advisor in Accounting.
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ACG 7887 - Research Forum and Workshop
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ACG 7888: Seminar:The Philosophy of Science,Theory Construction,and Verification in Accounting
3.00 Credits
Florida International University
An examination of knowledge, theories, scientific explanation and prediction as related to the social sciences. Various theories of accounting are critically examined from the standpoint of theory construction and verification in the philosophy of science. Prerequisite: Permission of doctoral advisor in Accounting.
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ACG 7888 - Seminar:The Philosophy of Science,Theory Construction,and Verification in Accounting
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ACG 7889: Seminar:Positive Theory Research in Accounting
3.00 Credits
Florida International University
Construction of theory to explain accounting and auditing practices in an environment of regulation using empirical research findings from a growing body of economic-based research in accounting and finance. Prerequisite: Permission of doctoral advisor in Accounting.
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ACG 7889 - Seminar:Positive Theory Research in Accounting
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