Course descriptions represent courses expected to be offered during the 2012-2013 academic year. While the School endeavors to offer as many of the courses as possible, not all courses are offered every semester. It is important to check with individual departments prior to scheduling classes to determine the availability of courses for any given semester.

The Wharton School and the University of Pennsylvania reserve the right to make changes affecting policies, fees, curricula, or any other matters announced here.

ACCT 910 / 911: Accounting Theory Research I and II

This two-quarter sequence covers various analytical models and modeling techniques that are commonly used in accounting research. Specific topics include the impact of a firm’s accounting information externally — on stock prices or the behavior of other firms — and the role of accounting information in performance evaluation and decision making within the firm. Students generally take this sequence beginning in the fall quarter of the second year.

ACCT 920 / 921 / 922: Empirical Research in Accounting

This two-semester sequence surveys a broad array of empirical accounting research. The courses cover hypothesis development and research design issues, and provide students with both an historical perspective on accounting research as well as a detailed understanding of the most relevant current topics. Specific topical areas include research on capital markets, financial intermediaries, international accounting regulation tax, and management accounting. The course also develops students’ understanding of technical research methodologies including econometric techniques, event studies, sample selection issues, and use of survey data.