ACCT 7363 - Accounting Theory and Research

Three credit hours.

Investigation of the development of accounting theory. Focuses on the nature and development of accounting theory and its relation to the standard setting process. The relationship of accounting theory to the resolution of current issues is examined. Emphasis on accounting research. This course is open to students in all graduate business programs.

Prerequisites: ACCT 4351 (or equivalent) with a grade of C or greater.