Review of alternative approaches to the development of theories in external reporting. Explication and evaluation of substantive theories and associated research studies. Examination of research findings related to the accounting and reporting environment, agency cost and financial contracting, the properties of reported accounting numbers, predictive value of accounting information, the use of information in capital markets, and the use of accounting reports by individual decision makers. -- Course Website
Prerequisites: Admission to BCom Degree at Honours level majoring in Accounting.