Includes the planning, processes (gathering evidence) & judgments required to render an opinion on an entity's internal controls and financial statements. Deals with evidence theory, risk identification & professional judgment. Audit methodology is examined through a study of auditing standards & the concepts & procedures developed to implement those standards. Other topics include data analytics, auditor independence,materiality & audit reports.

This course examines the critical role of information systems in modern organizations. It covers fundamental concepts (hardware, software, data, processes, and people) and explains how information systems generate organizational value. Through case discussions and hands-on practice with tools and frameworks, students gain a foundational understanding of information systems and their fit within broader organizational systems.

Provides an overview of corporate & global strategy, introducing frameworks for valuing companies, assessing the impact of strategic initiatives on firm value, & understanding corporate communication strategies & techniques. Topics include corporate governance, diversification, mergers & acquisitions, alliances, international market entries, DCF & relative valuation methods, corporate reputation management, investor & media relations.

This course focuses on how consumers meet needs through the evaluation, acquisition, and use of goods and services. Covers major influences on the consumption process, including psychological, situational, and socio-cultural factors. Specific topics include perception, attitudes, values, consumer decision-making, and customer satisfaction, among others. The marketing implications of understanding the consumer are emphasized, but social factors are also considered. Prerequisite: Fourth-year Commerce standing or instructor permission.

COMM 2000 is a one-credit CR/NC course for students considering a major in Commerce. The course provides an interactive learning environment, which simulates upper level commerce classes while also providing students with content and skills necessary for success in today's global business environment. A variety of presenters deliver weekly interactive and instructional sessions using case analysis, group work, and projects.

Comm 4230 covers practical uses of information technology in financial settings. You will learn by doing: you will develop technologies that manage an online portfolio of stock and options, and will design and code financial strategies to compete in the yearly McIntire Hedge Tournament. Through these activities you will gain a hands-on understanding of SQL, advanced Excel, and VBA/macros. More at http://webs.comm.virginia.edu/Grazioli/Comm4230.

This course familiarizes students with the restructuring of financially distressed firms and distressed investing. We analyze credit documents, model credit risk, and survey restructuring methods. Throughout, we consider credit and distressed debt as asset classes and develop techniques and models for investing in credit and distressed instruments.

Continuation of COMM 3110, with emphasis on accounting for the equities of a firm's investors and creditors. Continues to focus on financial accounting issues including financial instruments, asset impairment and long-term debt.

This course provides the opportunity to offer new topics in the subject of Commerce.

This course provides an overview of key quantitative and qualitative tools necessary for making effective individual- and team-based decisions. It includes a variety of topics that each emphasize three themes central to managerial decision making: (1) Data Management and Data Visualization, (2) Quantitative Analysis, and (3) Perception and Judgment. .