ACC 610. Financial Reporting Research. 2 Credit Hours.

The objective of the course is to familiarize students with researching financial information of publicly traded companies and to provide an introduction to accounting research related to the content and presentation in SEC filings. The course will emphasize searching and accessing as well as understanding and interpretation of financial information presented in SEC filings (e.g., 10-K, 10-Q, Proxy Statements). Accounting topics covered will include accounting information and the capital markets, earnings management, earnings quality, effect of recognition vs. disclosure in accounting reports and the role of the SEC in regulating financial reporting.
Prerequisite: ACC 312. Or ACC 633.
Components: LEC.
Grading: GRD.
Typically Offered: Fall.