macc

Ethics for Professional AccountantsAn overview of ethics in business as well as ethical theory and analysis. Starting with an introduction to ethics, the course then deals with codified ethics and examines the various accounting and audit professional codes. Through case studies, students discuss accounting, tax, and audit ethical issues and examine the psychology of ethical decision-making.

Advanced AuditingBuild on skills obtained in the beginning auditing course, including audit planning, evidence, and reporting procedures, along with addressing audit risks. Case and application based approach for evaluating advanced analytical procedures, as well as auditing complex accounting estimates and fair values measurements.

Professional Accounting ResearchDevelop familiarity and expertise with tools and techniques for framing research questions about accounting and financial reporting issues, finding authoritative answers and evidence-based answers to such questions, and communicating the results. A case-based course that provides hands-on experience researching relevant accounting issues.

Advanced Financial AccountingApply accounting theory and practices to complex transactions faced by corporations and auditors. Learn the mechanics of the underlying accounting for consolidations, mergers and acquisitions, derivatives, equity compensation, and foreign currency transactions. Conduct analyses and critiques of economic models utilized in its application.

Financial Forensics and Fraud DetectionExplore litigation support, economic damages, cybercrime, and business valuations. Develop new skills for litigation, including report writing, presentation, and defense through mock trials.

Performance Measurement and Advanced Managerial AccountingDiscover a framework to address issues related to strategic cost management and performance measurement in organizations. Topics in strategic cost management, incentive design, and management control are examined though extensive case-based discussions.

Taxes and Business StrategyExplore the role of taxation in business decision-making. Learn to identify and evaluate tax-planning opportunities in both domestic and multinational issues. In contrast with many graduate tax courses, this course focuses on the economic analysis of taxation rather than the technical detail of tax law.

Shareholder Value Creation and Financial Statement AnalysisAnalyze the role of financial statements and non-financial indicators in measuring value creation. Develop equity valuation models that incorporate business strategy and forecasting in evaluating the economic drivers of value. Create and present a high-quality valuation report.

Corporate Governance and SustainabilityExplore the corporate governance systems by which organizations are directed and controlled, as well as the ways in which these systems may contribute to sustainable enterprise. A case-based approach facilitates class discussion of the mechanisms of governance, and analysis of the organization strategies that facilitate sustainability and performance, while balancing the needs of various stakeholders.

Internal Controls, Audit, and Fraud Prevention and DetectionLearn about internal control frameworks and U.S. Generally Accepted Auditing Standards related to an auditor’s consideration of internal controls for purposes of financial statement audits and audits of internal control over financial reporting. Explore various schemes pertaining to misappropriation of assets, corruption, and fraudulent financial reporting. Apply audit software to evaluate control risks and fraud detection.

contactgraduate programs office wpcareymasters@asu.edu 480-965-3332

MASTER OF ACCOUNTANCY COURSE DESCRIPTIONS