Fall 2026

Accounting Theory: Reporting Incentives and Consequences

ACCTIS 770 reviews theoretical foundations of corporate financial reporting and applies economic theories to understand accounting standards.

offering recorded3 credits
Recorded instructors · Fall 2026 Tom Linsmeier

Summary

1 / 3

Recent recorded grades — Fall 2023: 3.82 GPA, 96.4% A/AB (n=55 letter grades); Fall 2024: 3.88 GPA, 97.3% A/AB (n=75 letter grades); Fall 2025: 3.84 GPA, 97.7% A/AB (n=44 letter grades).

Grade history

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average GPA
letter grades
A
AB
B
BC
C
D
F

All recorded terms · compare terms & instructors

Prerequisites

Course map

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

ACCTIS 770

This is a best-effort interpretation; check the catalog requirements above.

Prerequisite text tree

Professors

Fall 2026
Historical instructors & teaching patterns

Recorded history may be incomplete and does not establish a future schedule.

Calendar & sections

Fall 2026

Schedule loads here as you scroll.

SectionModeEnrolled / capacityWaitlist
LEC 001Classroom Instruction30 / 250
LEC 002Classroom Instruction30 / 252

Times are Central. Select a meeting for details; export includes recorded dates for the selected sections. Enrollment reflects scan time.

Meeting source records
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Student experience

the class

Recent recorded grades — Fall 2023: 3.82 GPA, 96.4% A/AB (n=55 letter grades); Fall 2024: 3.88 GPA, 97.3% A/AB (n=75 letter grades); Fall 2025: 3.84 GPA, 97.7% A/AB (n=44 letter grades).

difficulty & workload

No workload feedback recorded.

Topics

  • Theoretical foundations of corporate financial reporting
  • Conceptual framework and finance/economic theories
  • Development of major accounting standards

Skills

  • 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

Grades

Historical instructor

Fall 2026 · Projected

Before grades are released

– average GPA

Approximate 80% prediction interval

About this estimate

The course’s semester-average GPA, not an individual student’s grade. The center uses 5 same-season terms, weighted toward recent results.

The range uses the finite-sample 80th-percentile rank of absolute errors from earlier same-season forecasts. Each forecast uses only records from earlier terms. At least four forecasts are required; bounds are rounded outward and limited to 0–4. This is an empirical estimate: changing instructors or grading policies can reduce its coverage.

8 earlier forecasts · 0.08 GPA average error.

Grades over time

Through Fall 2026

More grade details Grade mix, volume & source data

Where this course fits relative to

Latest available grades · Fall 2025 · all course levels

GPA

Higher than % of other courses in this group.

Course GPAs · red marks this course’s range

letter grades

More recorded grades than % of other courses in this group.

Typical course in this group: letter grades.

About this comparison

1320 courses over the same term, each with at least 30 recorded letter grades. Cross-listed courses count once. GPA is not a measure of difficulty or teaching quality. The typical course is the median by recorded grade count; tied values are not counted as lower. Grade counts describe course scale, not unique students or typical section size.

Descriptions compare GPA with this group’s average: at least 0.20 higher or lower; otherwise close to average. Section size uses median recorded enrollment: small up to 30, mid-sized 31–99, large 100+. Lectures and discussion/lab sections are described separately.

Sources & history

UW–Madison

Catalog & offerings

Descriptions, prerequisites, and recorded course offerings.

Catalog observation history

Observations at scan time; dates do not imply when a catalog change took effect.

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Selected offering source records
ACCTIS 770 · Fall 2026

Accounting Theory: Reporting Incentives and Consequences

Recorded 2026-09-07
Raw records 
[
  {
    "run_id": "20260907T155543-ce3781c4",
    "semester": "1272",
    "observed_at": "2026-09-07 15:55:43.033547+00:00",
    "offering_id": "1272:232:003030",
    "course_id": "ACCTIS 770",
    "course_uid": "course_faad5d0a45d8d09c1b0727bb",
    "term_id": "1272",
    "source_course_id": "003030",
    "source_subject_id": "232",
    "title": "Accounting Theory: Reporting Incentives and Consequences",
    "credits_min": 3,
    "credits_max": 3,
    "typically_offered": "Occasionally"
  }
]
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Student reviews

Original comments behind the course and instructor summaries.

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Madgrades

Grade history

Recorded grade distributions by term, section, and instructor.

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Dataset & model

Recorded 2026-09-07

View the dataset on Hugging Face
Model outputs & technical records
nvidia/Qwen3.6-35B-A3B-NVFP4
LLM outputs across runs
Download part 1
Full model traces

Recorded model configuration, reasoning, and tool conversations.

Download part 1
Model & dataset provenance 
{
  "model": "nvidia/Qwen3.6-35B-A3B-NVFP4",
  "model_revision": "1355db6a052410cfd62085d94b58866fd0f2c3c5",
  "task_version": "14",
  "output_id": "42c6904daca5a8f57c322704277ffc4439de846603b71862ad6bbcab5da8f403",
  "requirements_status": "valid",
  "dataset_revision": "e243353dcb7d79b7247ced91d69443ef4c2a6349",
  "observed_at": "2026-09-07 15:55:43.033547+00:00"
}