ACC 604 Statutory Interpretation0.50 units
This course will introduce the student to the Canadian standards related to the interpretation of tax legislation and decisions of the courts.
Accounting (ACC)
41 graduate courses in the Fall 2026 Graduate Calendar.
ACC 605 International Tax0.50 units
This course will introduce the student to Canadian taxation of international transactions, including the interpretation of tax treaties.
ACC 606 Business Valuations0.50 units
This course will provide the fundamentals of business valuation theory and practice. Successful completion of this course can provide students pursuing a Chartered Business Valuator (CBV) designation with advanced standing in the CBV Institute Program of Studies through course exemptions.
ACC 607 Tax Issues Integration0.50 units
This course will develop the students' skills in identifying and addressing tax issues, through the use of case studies.
ACC 609 Financial Statement Analysis0.50 units
This course introduces fundamental tools of analysis and evaluation that are widely used in a variety of financial careers.
ACC 610 Public Accounting Practice0.50 units
This course will enhance students¿ technical and communication skills that they have developed through the application and integration of their knowledge in various types of cases. Students will use these skills extensively in their careers as financial professionals.
ACC 611 External Reporting with Integration0.50 units
This course emphasizes financial reporting standards, in conjunction with assurance and tax, and their application through the use of scenarios and simulations.
ACC 621 System 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.)
ACC 622 Electronic Commerce0.50 units
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.)
ACC 623 Business Technology Law0.50 units
This course will equip students to manage technology issues of a legal nature by developing their knowledge of intellectual property including the obtaining and enforcement of rights as well as the use of legal tools to create business opportunity as well as to respond to legal risk. Students may also consider other technology law topics such as privacy, tax considerations, and licensing all of which are relevant for technology-oriented businesses.
ACC 625 Foundations of Venture Creation0.50 units
This course provides students with an introduction to the processes involved in moving an idea for a new venture from concept through to launch. The theoretical knowledge and practical skills needed to create a successful entrepreneurial enterprise are developed. Topics include definition and evaluation of entrepreneurial opportunities, business planning, funding strategies and early-stage revenue models, legal issues and intellectual property protection.
ACC 626 IT 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.)
ACC 627 Business Process Enablement and Project Management0.50 units
This course will cover methods of improving business processes and managing related organizational change. (Course offering will be internet-based.)
ACC 631 Assurance and Trust0.50 units
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 using case studies. By the end of this course students will be able to assess the assurance needs of relevant stakeholders; identify risks in a variety of assurance contexts; describe appropriate procedures and other responses to the assessed risk; and integrate their knowledge of assurance, financial reporting, and governance standards to analyze and conclude on issues impacting assurance engagements over various subject matters.
- Prerequisites
- Enrolled in PhD in Accounting, or Master of Accounting (MAcc)
ACC 632 Corporate Reporting0.50 units
This course emphasizes financial and non-financial reporting standards and their application through the use of scenarios and case studies. By the end of this course, students will be able to assess the appropriateness of the reporting framework used to prepare financial and non-financial information; apply financial reporting standards such as ASPE and IFRS to analyze and measure routine and non-routine transactions at varying levels of complexity; and analyze the impact of non-financial metrics on organizational performance and relevant stakeholders.
- Prerequisites
- Enrolled in PhD in Accounting, or Master of Accounting (MAcc)
ACC 633 Taxation0.50 units
This course will develop the students' skills in identifying and addressing advanced personal and corporate tax issues, using integrated case studies. By the end of the course, students will be able to explain and calculate the various components of personal and corporate income tax payable; measure the impact of personal and corporate tax planning opportunities; and explain appropriate tax treatment for GST.
- Prerequisites
- Enrolled in PhD in Accounting, or Master of Accounting (MAcc)
ACC 634 Management Decision-Making and Value Creation0.50 units
This course reviews and integrates value creation, management accounting, finance, and various other theories and analytical approaches to provide insight into the problems facing management and executives using cases designed to expose students to real world situations requiring qualitative and quantitative analysis. By the end of this course students will be able to identify and analyze strategic, operational, and/or financing issues faced by decision-makers and alternative solutions to address those issues by applying appropriate quantitative and qualitative analysis to support conclusion and recommended actions.
- Prerequisites
- Enrolled in PhD in Accounting, or Master of Accounting (MAcc)
ACC 635 Professional Leadership and Integration0.50 units
This course will enhance students’ technical and communication skills through the application and integration of their knowledge in a variety of cases, and will include advanced topics in Management Decision Making, Strategy & Governance and Finance. By the end of this course, students will be able to assess the impact of ethical decisions and governance practices on organizational performance, the risks associated with non-compliance with standards, laws, and regulations, a company’s financial risks and financial health, the feasibility of capital projects and appropriate financing alternatives, and value creation through an analysis of cost management, governance and controls, systems and strategy.
- Prerequisites
- Enrolled in PhD in Accounting, or Master of Accounting (MAcc)
ACC 640 Working with Unstructured Data and Natural Language Processing0.50 units
This course is offered within the basket of courses for the Graduate Diploma (GDip) in Computational Data Analytics for the Social Sciences and Humanities program. It uses an applied approach to provide students with foundational skills in programming and natural language processing (NLP). NLP can help turn unstructured, textual data into meaningful vectors useful for further quantitative analyses and visualization. The course will be paced to provide students an opportunity to learn programming basics and advanced techniques (in Python).
ACC 650 Assurance and Governance0.50 units
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.
ACC 652 Forensic Accounting0.50 units
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 662 Tax Policy0.50 units
This course examines the economic, political, legal and administrative aspects of selected contemporary issues in Canadian tax policy.
ACC 680 Systems and Analysis for Management Decision-making0.50 units
This course reviews and integrates theory, analytical approaches, and processes for those intending to pursue certification as a professional accountant. It provides insight into the problems facing management and executives using cases designed to expose students to real world situations requiring qualitative and quantitative analysis.
ACC 681 Understanding and Managing Organizational Change0.50 units
This course is designed for individuals who are interested in a deeper understanding of the process of change from a senior management perspective.
ACC 682 Measuring and Managing the Value Creation Process0.50 units
By examining the fundamentals of vlue creation, this course links internal performance systems with performance in financial markets.
ACC 683 Emerging 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.
ACC 684 Strategy and Business Models0.50 units
This course examines concepts within strategy, business models, and performance measurement to explore connections among an organization¿s competitive environment, business model pattern, and relevant performance measures.
ACC 685 Performance Management0.50 units
This course covers advanced performance management topics including strategy development and implementation, the design and use of performance metrics, goal setting and incentive programs, risk management, and management accounting decision analyses using customized, real-world cases.
ACC 690 Topics in Accounting0.50 units
One or more one-term courses will be offered at different times as announced.
ACC 701 Financial Accounting Research Seminar0.50 units
Current research topics in financial accounting including applications of agency theory, capital markets theory and human information processing.
ACC 702 Management 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.
ACC 750 Auditing Research Seminar0.50 units
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.
ACC 760 Taxation Research Seminar0.50 units
A survey of non-legal tax research in accounting. Tax research in related areas, especially economics, will also be reviewed.
ACC 770 Finance 10.50 units
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.
- Cross-listed
- ACTSC 970
ACC 771 Finance 20.50 units
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.
- Cross-listed
- ACTSC 971
ACC 772 Finance 30.50 units
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.
- Cross-listed
- ACTSC 972
ACC 781 Introduction to Accounting Research0.50 units
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.
ACC 782 Experimental and Field Research in Accounting0.50 units
An introduction to experimental and field research addressing a broad range of accounting subjects.
ACC 783 Archival and Analytic Research in Accounting0.50 units
An introduction to archival and analytical research addressing a broad range of accounting subjects.
ACC 784 Special Topics in Accounting Research0.50 units
Consult the schedule of classes for specific topics being offered.
ACC 800 Directed Readings in Accounting0.50 units
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.