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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)