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This course provides an introduction to the concepts and tools of managerial accounting. The first part of the course covers alternative costing methods and illustrates how the resulting cost information can be used to analyze the profitability of individual products and customers. The second part of the course will examine the role of internal accounting systems in evaluating the performance of individual business segments and divisions of the firm. Included in this part are topics related to the choice of internal pricing methods for transferring goods and services across divisions of the firm and the use of financial metrics for assessing the profitability of these divisions.

The course will examine the academic and professional controversies surrounding corporate governance and executive compensation. A basic framework will be developed to integrate the many important dimensions of corporate governance in the U.S. and international be able to (i) understand the debates about appropriate choices for corporate governance and executive compensation, (ii) critically evaluate the implications of academic and professional research studies on these controversial issues, and (iii) make practical decisions about corporate governance in a business setting.

This is an advanced elective course on the economics of active investing in public equity markets. We will cover a set of foundational skills needed to select, and manage, a portfolio of public stocks. Specifically, the course material is designed to improve student skills in: (1) assessing the relative attractiveness of individual companies, (2) building stock screens to filter and rank firms based on user-specified parameters, (3) buying and shorting individual equity positions, and (4) monitoring and managing portfolio risk. This is a hands-on course with an emphasis on experiential learning. Students will make extensive use of the analytical tools. Some of the classes will be held in the "Real-time Analytics and Investment Lab" (R.A.I.L.) facility in the Bass Center. There is no final exam. However, there will be a number of individual cases and a final group project. 25% of the grade will be based on class participation, and 75% will be based on cases and projects. Because it is an advanced elective, students taking this class are expected to be well versed in core economic, accounting, and finance skills. Material covered in a second Financial Modeling course, as well as in Accounting 312 (Evaluating Financial Statement Information) and Accounting 313 (Accounting-based Valuation) will come in handy. However, none of these courses are required.

The goal of this course is to provide a fundamental understanding of the principles of taxation and tax planning as they relate to personal income taxes and considering an individuals financial position. Traditional business courses analyze an array of factors affecting business decisions but provide little systematic consideration of the role of taxes in individual financial planning decisions. By contrast, tax accounting courses traditionally concentrate on technical legal and administrative issues while ignoring the environment in which taxes enter an individual's decision-making. This case-based course intends to bridge this gap by discussing how taxes affect a variety of personal financial planning decisions.

The goal of this course is to provide a fundamental understanding of the principles of business taxation and tax planning, which will be relevant and valuable even as tax laws change - over time, across borders, and by taxpayer type. The role that taxes may play in business decisions are presented within an "all taxes, all parties, all costs" framework, from the tax issues at start-up (e.g., the choice of organizational form for a new venture), multistate and multinational operations, financial accounting implications, and mergers and acquisitions. We will use cases to gain hands' on experience analyzing business tax strategies and refer to financial statement disclosures as appropriate so that you can learn how taxes affect the financial reporting for transactions. A recurring theme will be linking the tax strategies that we learn with concepts from corporate finance, financial accounting, business law, and economics.

Empirical Research on Financial Reporting: This doctoral-level course covers research on the role of accounting information in capital markets. The focus is on introducing students to key themes in empirical accounting and capital markets research, and to key research designs applied to examine information-related questions. Course topics include the informational role of financial reports, accounting measurement attributes, earnings management, earnings quality, and the role of key actors in the financial reporting environment, including management, investors, auditors, analysts and regulators. n nThe course is interdisciplinary in nature. The readings focus on research design, and key theories, themes and approaches from the accounting, finance, economics and psychology literature. Our overall goal is develop your understanding of existing research and its strengths and limitations, and to identify new research opportunities.

This course examines selected topics in accounting research. The course features three faculty who will each give a focused look at a given area, introduce students to important questions in that area, key papers in the related literature, and critical aspects of the research designs applied in the area. The aim is to increase student's familiarity with empirical accounting research, their ability to critically evaluate research and research designs, and to prepare students to conduct independent research.

This course develops tools from information economics to study the strategic interactions between different agents inside a firm. Common to these studies is that agents acquire private information that is valuable to other parties. The range of applications includes: centralization vs delegation, static and dynamic contracting under moral hazard, Bayesian persuasion, and the optimal design of monitoring/auditing mechanisms.

This course is offered for students requiring specialized training in an area not covered by existing courses. To register, a student must obtain permission from the faculty member who is willing to supervise the reading.