This course will provide the fundamentals of business valuation theory and practice. Students will receive advanced standing in part of the Canadian Insitute of Chartered Business Valuators' Program of Studies.
This course is designed to enhance the students' abilities to apply knowledge of accounting principles, theories, and practices through the use of multi-dimensional case studies.
ACC 621System Reliability Principles and Criteria0.50 units
This course will address the principles of reliable systems including availability, security, integrity and maintainability risks and control practices that can contribute to system reliability. (Course offerings will be internet-based.)
This course will address the features and related implementation issues of electronic commerce systems, including order processing, payment, fulfillment, integration with other entity systems and related issues of management, performance measurement and control. (Course offerings will be internet-based.)
This course will address the legal issues related to information technology, including service agreements, intellectual property rights, taxation and other topics.
ACC 626IT Assurance and Computer-Assisted Audit Techniques0.50 units
This course will address audit considerations and other assurance services in computer-based information systems. (Course offering will be internet-based.)
This course considers the role of risk in the context of assurance and the client's risk management process and addresses the impact of risk on an assurance provider's professional practice.
Through case-based learning this course provides insight into financial statement fraud, frauds against organizations, fraud investigations and how frauds may be prevented and detected.
ACC 680Performance Measurement and Control systems for Implementing Strategy0.50 units
This course reviews and integrates theory and practice necessary for those intending to pursue management accounting careers. It provides a comprehensive insight into the problems facing top management accounting executives and includes a number of cases designed to expose students to real world situations requiring qualitative and quantitative analysis.
ACC 683Emerging Issues in Management and Marketing0.50 units
This course provides students with a review and synthesis of emerging issues in management and marketing in order to prepare students who are pursuing a career in financial management with a business background. The course will consist of assigned readings, exercises, and term projects that involve evaluation of current business issues, and an examination.
This course examines concepts within organizational strategy and performance by exploring business models and applying an analysis framework to assess the models' connections with competivenesss and profitability.
This course covers advanced management control topics including the design and use of performance metrics, aligning performance measurement with strategy, goal-setting and incentive programs, and risk management.
ACC 702Management Accounting Research Seminar0.50 units
This course provides an in-depth look at the major research efforts that characterize contemporary management accounting and cost management systems. Particular emphasis is placed on field-based research techniques.
A broad survey of current auditing research covering: the socio-economic role of auditing in society; the agency relationships between shareholders, managers and auditors; the factors influencing the quality of auditing, in particular, experimental research into key attributes of the audit judgment process, and technological innovations such as statistical sampling, regression, and expert systems.
The course introduces options and other derivative securities in different asset classes. The main focus is on methods of pricing in a multi-period setting, but continuous-time models are also discussed. Topics may include no-arbitrage pricing theory, the fundamental theory of asset pricing, complete and incomplete markets,and pricing of complex financial instruments.
The course discusses methods and tools for modeling of financial derivatives in the continuous-time setting. Both theory and practical applications are discussed. The first part covers methods of pricing and hedging of derivatives under different assumptions about the dynamics of the underlying economic factors. Topics normally include currency derivatives, American and exotic options, futures contracts, stochastic volatility models and mean-variance hedging. The second part deals with modeling and pricing of interest-rate products. Topics may include short interest rate models, the Heath-Jarrow-Morton Framework, and Libor and swap market models.
The course will cover selected and advanced topics in quantitative finance and risk management, with a particular focus on current developments. Topics may include robust and Bayesian portfolio optimization, limits to arbitrage, derivatives pricing under model uncertainty, credit risk models, and models of systematic risk.
ACC 781 provides an introduction to academic research in Accounting and Finance. It covers elements of scientific inference, experimental and quasi-experimental design, and various threats to valid inference.
This selected topics course is an intensive reading course on specific topics that are not available in the regular departmental course offerings. The course is supervised by a faculty member and normally requires students to undertake a systematic program of reading leading to the writing of a research paper. This course does not replace any of the required accounting PhD seminar courses. Only one reading course can count toward the required program courses. Departmental/graduate officer consent is required.