Courses Master Display 2013-2014
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Course title | Advanced Course in Accounting | |||||||||||||||||||||||||||||||||||||||
Course code | EBC4132 | |||||||||||||||||||||||||||||||||||||||
ECTS credits | 6,5 | |||||||||||||||||||||||||||||||||||||||
Assessment | Whole/Half Grades | |||||||||||||||||||||||||||||||||||||||
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Level | Advanced | |||||||||||||||||||||||||||||||||||||||
Coordinator |
Frank Moers For more information: f.moers@maastrichtuniversity.nl |
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Language of instruction | English | |||||||||||||||||||||||||||||||||||||||
Goals |
The objective of this course is to help students develop a valid basis for conducting and evaluating scholarly research in accounting.
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Description |
During this course, you will be exposed to contract theory, which is the “short term” for the theory of incentives, information, and economic institutions, and its relevance for accounting. We will cover the basic ideas in incentive and information theory like screening, signaling, and moral hazard and the analytics behind these models. In addition, we will use these insights to analyze issues in accounting (research) such as performance-based incentives, budgeting, voluntary disclosure, accounting regulation, and auditing.
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Literature |
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Prerequisites |
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Teaching methods (indicative; course manual is definitive) | PBL | |||||||||||||||||||||||||||||||||||||||
Assessment methods (indicative; course manual is definitive) | Final Paper / Written Exam | |||||||||||||||||||||||||||||||||||||||
Evaluation in previous academic year | For the complete evaluation of this course please click "here" | |||||||||||||||||||||||||||||||||||||||
This course belongs to the following programmes / specialisations |
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