The unit aids students to review and critically analyse research in financial accounting. In particular, this subject explores the dominant theory and methodology adopted in contemporary financial accounting by analysing economics-based empirical research. Topics reviewed include the role of earnings in security valuation, earnings quality, earnings management, accounting disclosure and the role of regulation, institutional factors in accounting. In addition, this course also specifically focuses on social and environmental accounting, accounting ethics as well as critical perspective in accounting. -- Course Website
Instructor: L Liu
Prerequisites: Nil
