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ACCOUNTING THEORY: REPORTING INCENTIVES AND CONSEQUENCES

ACCTIS 770
Course Description

Review and analysis of theoretical foundations of corporate financial reporting; application of conceptual framework and finance/economic theories to understand development of major accounting standards.

Prerequisties

Graduate/professional standing and (ACCTIS 302 or ACCTIS 702 ); or declared in graduate Business Exchange program

Satisfies

This course does not satisfy any prerequisites.

Credits

3

Offered

Occasionally

Grade Point Average
3.88

4.13% from Historical

Completion Rate
100%

0.08% from Historical

A Rate
78.67%

33.01% from Historical

Class Size
75

13.28% from Historical

Instructors (2025 Fall)

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