Advanced Financial Accounting, Auditing and Accounting Methods 15 hp

Undervisningen bedrivs på engelska.

Kursinnehåll

The aim of the course is to enable students to develop specialized theoretical and practical knowledge of financial accounting, financial auditing and accounting methods. The course aims to enable students to develop an understanding of contemporary issues in the fields of financial accounting and financial auditing. The course further aims to equip the students with the requisite knowledge and skills in accounting methods. The course is subdivided into three blocks: Financial Accounting, Financial Auditing and Accounting Research Methods.

Block 1 – Financial Accounting – enables students to develop specialized theoretical and practical knowledge of financial accounting focusing on international contexts and different types of organizations. The block combines a variety of theories and perspectives to enable a broad understanding of accounting choices, practices and standards. It allows students to develop advanced theoretical and practical knowledge on the emergence and application of International Financial Reporting Standards (IFRS) and of accounting choices and practices, including their impact on organizations and their stakeholders.
Block 2 – Financial Auditing –is concerned with the role and functioning of auditing and auditing profession explored from theoretical and practical perspectives. The course deals with auditor’s profession as well as regulations, systems and structures that influence auditors and their work. The block further provides students with an opportunity to develop their knowledge in understanding auditing’s role in organizations. Finally, the block deals with central concepts in auditing, i.e. risk and materiality assessment, planning and execution of auditing assignments as well as reporting, primarily relying on international auditing standards (IAS) in highlighting these concepts.
Block 3 – Accounting Research Methods – equips the students with the requisite knowledge and skills to interpret and evaluate published papers in broadly defined field of accounting, formulate research questions, as well as collect and analyze qualitative and quantitative data. The block introduces the students to the theory of sciences, advanced research study design, advanced qualitative and quantitative research methods, advanced qualitative and quantitative data analysis, research report writing, critical review of research reports and researcher ethics.

Connection to Research and Practice

This is a theoretically as well as practically oriented course in advanced financial accounting, auditing and accounting research methods connecting to the JIBS focus areas ownership and renewal. The theories covered in the course, in which an ownership perspective dominates, is being exemplified through its application on the real-life cases. The course also exemplifies the interaction between accounting and auditing theory and practice by the means of state-of-the-art empirical research in the field of financial accounting and auditing. The research methods block trains students in hands-on application of both quantitative and qualitative research methods and literature reviews. Finally, the course introduces students to international accounting and auditing standards, an area of constant renewal, and scrutinizes their development and application by applying theoretical lenses.

Förkunskapskrav

Bachelor’s degree in Business Administration (i.e. the equivalent of 180 ECTS credits at an accredited university).

Utbildningsnivå: Avancerad nivå
Kurskod/Ladokkod: JADR21
Kursen ges vid: Jönköping International Business School Last modified 2024-11-22 09:55:46