LABORATORY ACCOUNTING & AUDIT - mod. 1
Learning outcomes of the course unit
Objectives of the course are:
1) to teach the methods of measurement of earning quality, founded on accruals, frequency distribution of earnings and conservatism;
2) to develop skills to use the several methods of earning managements;
3) to develop independent evaluation of the earning management methodologies that affect the earning quality of the enterprise. This mean, for example, to be able to choose the coherent earning management method respect to the objective of the firm and with the law and accounting standard;
4) to develop communitation skills of the several earning management methodologies for correct and transparent relation between enterprise and stakeholders;
5) to develop understanding skills related to specific earning management methodologies based on accrual, frequency distribution of earnings and conservatism.
Prerequisites
Knowledge of the basic assumption of accounting and Financial reporting and english language
Course contents summary
Earning quality
Course contents
1. Earning management with the accruals
2. Earning management with frequency distribution
3. Earning management with prudence
Recommended readings
Mazza T., Audit quality, misure individuali e multidimensionali, Giappichelli, 2015, capitolo 6
Teaching methods
Traditional and interactive teaching
Assessment methods and criteria
Evalutation is based on:
1) homeworks (20%);
2) class partecipation and in-class presentation (30%)
3) final written exam or short thesis (50%).
