Corporate Financial Reporting

BMAN70241 Corporate Financial Reporting 15 Semester 1 Postgraduate Taught Level 7 Javed Siddiqui Unit coordinator 1 FHEQ level (Framework for Higher Education Qualifications) ' Masters/Integrated Masters P4 ' European Credit Transfer & Accumulation System Rating : 7.5 This course is concerned with the relationship between theories, methods and regulation in the field of external financial reporting, which encompasses both financial accounting and auditing. Reference is made to a variety of theoretical perspectives in accounting problems, ranging from economics to critical theory. The course will not involve hands-on training regarding the preparation of financial accounting statements. Rather, the preparation of financial statements is viewed in a broad context including their validation through audit, the supply of information to markets and the politics of the interests involved in the financial reporting. This course is concerned with the relationship between theories, methods and regulation in the field of external financial reporting, which encompasses both financial accounting and auditing. Reference is made to a variety of theoretical perspectives in accounting problems, ranging from economics to critical theory. The course will not involve hands-on training regarding the preparation of financial accounting statements. Rather, the preparation of financial statements is viewed in a broad context including their validation through audit, the supply of information to markets and the politics of the interests involved in the financial reporting. The aim of the course unit is to explain and evaluate the application of major theoretical research approaches to the analysis of issues and problems in the area of financial reporting and auditing, and accountability. On completion of this unit successful students should be able to demonstrate knowledge and understanding at an advanced level of theoretical approaches to major financial reporting issues, such as:<ul> <li>Decision usefulness of financial reporting.</li> <li>Capital market reactions to accounting information.</li> <li>Behavioural, social, institutional, and political economy perspectives on financial reporting.</li> <li>The role of auditing in the financial reporting process.</li></ul> It is also expected that students will exercise and develop their skills to be able to:<ul> <li>Engage in independent and self-managed learning.</li> <li>Participate in groups and understand alternative views.</li> <li>Communicate effectively.</li> <li>Undertake a research dissertation in the area of financial reporting.</li></ul> 0 Other 100% Written Examination (100%)  Office HoursOnline Learning Activities (blogs, discussions, self assessment questions) BMAN70241 Programme Req: BMAN70241 is only available as a core unit to students on MSc Accounting and MSc Accounting & Finance N <div style="clear:both;"> Two books are referred to extensively: <ul> <li> Deegan, C.  and Unerman, J. Financial Accounting Theory, European Edition, 2011</li> <li> Scott, W, Financial Accounting Theory, 7th Edition, 2014</li> </ul> Students are not required to purchase both these books, but should expect to make significant use of both. Given expense, a possible approach would be to acquire the books together with one or two colleagues, so that you can guarantee easy access. Reference will also be made to a wide range of material from journals etc. and you should expect to read a number of sources for coverage of each topic and develop your own reading by following up bibliographies and by browsing relevant journals in the library, for example Accounting and Business Research, Accounting Review, British Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Accounting Organisations and Society and Accounting Horizons.</div>  Assessment written exam 2 Lectures 20 0 128 Office HoursOnline Learning Activities (blogs, discussions, self -assessment questions)