Nottingham University Business School
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Advanced Issues in Financial Reporting

Please note that the following information may be subject to change.

Module Convenor:  
Module Content:
The module will cover some or all of the following topics:
• Positive Accounting Theory
• Audit
• Voluntary disclosure
• Corporate governance
• Earnings quality
• Payout policy

Module Aims:
Students of this module will develop a critical awareness of the current financial reporting environment, taking into account the different interests of external users, owners and management. They will learn how to critically review empirical research in the issues covered, and how to apply research methodologies to a mini-project working in groups. This will form the basis of the seen exam question.

Module Assessment:
2 Hour Examination (100%)


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Nottingham University Business School

Jubilee Campus
Nottingham
NG8 1BB

telephone: +44 (0) 115 846 6602
fax: +44 (0) 115 846 6667
email: business-enquiries@nottingham.ac.uk