This course helps students understand how behavior, psychology and biases influence the preparation, interpretation, and auditing of accounting information. The class will explore theories and research on judgment and decision making, and how those theories apply to aspects of financial reporting and auditing. Restricted to MS in Accounting Students.

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.

Intensive study of advanced auditing topics, including how auditors are using data analytics to respond to new challenges facing the profession. Topics will be covered primarily through (a) professional and academic readings and (b) a case-based approach that will allow for a hands-on experience with data analytics tools and techniques. Prerequisite: Auditing.

Given the widespread use of financial reporting and the growing use of Big Data, business institutions have increasing demand for people who can bridge the disciplines of data, analytics methods, and decision making. This course is designed to develop your ability to extract, analyze, and interpret information from required financial reporting.

This course provides an introduction to management and use of data in business. The course emphasizes understanding fundamentals of relational database systems design and querying using SQL and provides a basic understanding of developments and trends in Business Intelligence/Analytics, with implications for accountants. Restricted to MS in Accounting Students.

This course examines ethical considerations within specific contexts frequently encountered by accountants to recognize common ethical situations faced in business (by accountants, their organizations and their clients). We will study ethical frameworks and professional rules and practice, applying analyses to real-life and fictitious cases to learn from the experiences of others and how to manage ethical challenges in a professional context.

The course is designed to expose students to important skills that will be critical in their career development and management. We do this by doing cases and exercises; and learning from professionals about keys to success. Restricted to MS in Accounting Students.

This course has been designed to expose students to the various statutory, administrative, and judicial sources of the tax law. Case studies are used throughout the course to assist students in developing and refining their proficiency in identifying issues, locating and interpreting pertinent authority, and effectively and professionally communicating their conclusions. Students will learn to use the electronic tax data base RIA checkpoint.

The course addresses the various business, tax, and accounting issues arising in connection with the formation, operation, and termination of domestic corporations and their shareholders. It provides in-depth coverage of the technical rules of Subchapter C, and places special emphasis on the identification and implementation of tax planning strategies available to corporations and their shareholders. Restricted to MS in Accounting Students.

Analyzes the federal income tax law and its application to business, investment, and personal transactions. The objectives of the course are to develop a basic understanding of the federal income tax laws and to provide a framework for integrating income tax planning into the decision-making process.