Course Descriptions
ACCT
710
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INTRODUCTION TO RESEARCH IN ACCOUNTING
A study of the fundamentals of research processes in accounting. The primary focus of the course will be on analyzing specific accounting issues and common methodologies used in accounting research and on evaluating research results using examples from current accounting literature.
ACCT
715
-
FINANCIAL ACCOUNTING THEORY
A study of financial accounting theory as it relates to decision making in a contemporary, global financial reporting environment. Key areas of concentration include decision usefulness perspectives and applications, manager motivation and performance measures, and global standard setting in accounting.
ACCT
725
-
MANAGEMENT CONTROL PROCESSES & SYSTEMS
A study of the processes and systems used by managers to ensure organizational goals and strategies are being implemented as intended. The course involves analyzing various management control processes and systems, examining the strengths and weaknesses of each, and evaluating effective implementation strategies. Case analysis is emphasized.
ACCT
731
-
ENTERPRISE RESOURCE PLANNING SYSTEMS
A study of the enterprise resource planning (ERP) systems used by organizations to integrate information flow through a wide variety of disparate functions. This course involves analyzing how an ERP system works, examining the advantages and risks of ERP systems, and evaluating ERP system implementation strategies. Case analysis is emphasized.
ACCT
732
-
FORENSIC ACCOUNTING
A study of the investigative and analytical skills used in preventing, discovering, and resolving financial irregularities in a manner that meets the standards required by applicable laws and/or regulations. The course begins with an examination of the legal fundamentals of forensic accounting followed by an analysis of the key tools and techniques used by forensic accountants. This foundational background is then used in the analysis of common forensic accounting applications. Case analysis is emphasized.
ACCT
733
-
ADVANCED AUDITING AND DATA MINING TECHNIQUES
A study of auditing issues from case studies and application of data mining techniques in solving audit issues. Key area of concentration with case studies include client acceptance, understanding client business, audit risk assessment, materiality, fraud considerations, internal control objectives and deficiencies, auditing business processes and related accounts, and professional and ethical responsibilities. Key areas of focus with data mining techniques include application with ACL software tables, filters, and commands; audit planning; test of transactions and test of balances. Students will also explore the use of ACL software for forensic auditing and management reports.
ACCT
734
-
ENTERPRISE RISK ANALYSIS & MANAGEMENT
A study of the identification, analysis, measurement, management of operational and financial risk within an organization. Key areas of focus include a historical perspective of risk, the implementation of a risk management program, allocation of capital, and measurement of performance.
ACCT
795
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ACCOUNTING RESEARCH SEMINAR
This seminar course will provide students with a capstone experience of their academic studies. Students will research and analyze recent literature, both professional and academic, in accounting, focusing on the impact of current developments in various areas of the accounting profession. Students will also apply accounting research strategies, learned over the course of their studies in the program, to a topic agreed upon by the student and professor. Students will present their research findings to colleagues at the end of the course.
Program OverviewProgram DetailsWhy Choose Franklin
