Courses Master Display 2013-2014

Course Description To PDF
Course title Advanced Course in Accounting
Course code EBC4132
ECTS credits 6,5
Assessment Whole/Half Grades
Period
Period Start End Mon Tue Wed Thu Fri
1 2-9-2013 25-10-2013 C
Level Advanced
Coordinator Frank Moers
For more information: f.moers@maastrichtuniversity.nl
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.
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.
Literature
Reader
Prerequisites
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
Master Business Research Free Electives
Master Business Research Information Management & Accounting
Master Business Research Track OR Free Electives