Cookies

We use cookies to ensure that we give you the best experience on our website. You can change your cookie settings at any time. Otherwise, we'll assume you're OK to continue.

Core module overviews

Please note: The module content below applies to the current academic year and is intended as an indication only as it may be subject to change in the future.

Accounting Theory

  • The financial reporting environment
  • The regulation of financial accounting
  • Conceptual framework projects
  • Positive accounting theories
  • Systems oriented theories
  • Social and environmental factors in financial reporting
  • Critical perspectives on accounting
  • Methodological issues in experimental and market-based accounting research

Auditing and Assurance Services

  • An introduction to audit and other assurance services
  • Standards, materiality, and risk
  • Audit reports
  • Professional ethics
  • Audit evidences
  • The audit process and detecting fraud
  • Audit sampling
  • Other assurance and attestation services
  • Compliance and internal auditing
  • Auditing for the public sector

Contemporary Issues in Accounting and Taxation

  • Professionalism, reputation and ethics in accounting
  • Narrative disclosures, impression management and communication clarity
  • International accounting and harmonisation of accounting standards
  • Advanced financial risk management techniques and ethical issues in financial management
  • Corporate tax planning and regulatory responses
  • International taxation systems
  • Implications of technological developments on accounting and taxation
  • Research agendas in accounting and taxation

Corporate Governance

  • Corporate governance and the theory of the firm
  • The Board of Directors
  • The rationale for, and impact of, best practice codes for corporate governance
  • Investors and corporate governance
  • Insider ownership and corporate performance
  • Executive and Board remuneration decisions
  • The market for corporate control: theory and evidence
  • Corporate governance and corporate finance: capital structure and investment decisions
  • International aspects of corporate governance

Corporate Reporting

  • Presentation of financial statements
  • Ethical duties of accountants
  • Non-financial, environmental and social reporting
  • Reporting the financial performance of entities (international accounting standards (IAS/IFRS))
  • Financial statements of groups of entities
  • Analysis and interpretation of financial statements

Financial Planning and Control

  • Understanding cost behaviour
  • Strategic planning and short term budgeting
  • Resource allocation and capacity costs and pricing decisions
  • Activity-based costing systems and activity-based management
  • Financial measures of performance, international dimensions and advanced ynvestment appraisal techniques
  • Strategic management accounting and balanced scorecard
  • Incentive measures and performance

Financial Statement Analysis

  • Revision of financial statements
  • Basics of analysis
  • Liquidity of short-term assets; related debt-paying ability
  • Long-term debt-paying ability
  • Profitability
  • Decision-making and statement of cash flows for investors
  • Extended analysis: specific industries
  • Voluntary disclosures
  • Accruals and earnings management.

Research Methods and Methodology in Accounting

  • Accounting research philosophies
  • Methods of accounting research
  • Techniques of critical analysis
  • Accounting research ethics
  • Using programming software for accounting research purposes (e.g. STATA)