I have experience teaching both introductory and intermediate accounting (U.S. GAAP and IFRS) in English and Mandarin. Recently, I developed and now teach sustainability reporting, including greenhouse gas accounting, to both undergraduate and graduate students.
COR 1314 Sustainability Reporting (Undergraduate Program)
Sustainability reporting is the practice of disclosing an organization's economic, environmental, social, and governance (ESG) performance and impacts. This course presents a review and analysis of the theoretical foundations of sustainability accounting and its reporting issues in practice. The course will focus on existing and emerging frameworks for developing corporate environmental, social, and governance (ESG) performance metrics, assessing their reliability, reporting to stakeholders, and incentivizing managers based on ESG metrics. Specifically, the course will focus on the user perspective of sustainability reporting so that individuals and organizations can make informed decisions, drive positive social and environmental change, and contribute to a more sustainable and responsible global economy.
ACCT 431 Sustainability Accounting and Reporting (Undergraduate Program)
This is an advanced version of COR1314 and will introduce technical approaches to carbon accounting, including the greenhouse gas accounting (GHG) and reporting protocols and the e-liability method, a proposed alternative to existing emissions tracking frameworks. These tools are evaluated in the context of their ability to measure and manage corporate climate impact across supply chains and operations.
ACCT 683 Sustainability Reporting (Master of Sustainability Program)
This master-level course delves deeply into the practice of disclosing an organization's economic, environmental, social, and governance (ESG) performance and impacts. Students will engage in comprehensive reviews and critical analyses of the theoretical foundations of sustainability accounting, alongside practical issues encountered in real-world reporting. The course is designed to emphasize the application of both existing and emerging frameworks for developing corporate ESG performance metrics. Students will learn to assess the reliability of these metrics, effectively report them to stakeholders, and create incentive structures for managers based on ESG performance.
ACCT 657 Financial Reporting in an IFRS World Part I (Master of Science in Accounting Program)
This course equips participants with an in-depth knowledge of the latest International Financial Reporting Standards (IFRS), including an understanding of the standard setting process and the conceptual framework upon which standards are set. Major standards relating to the recognition, measurement, presentation and disclosure, and de-recognition of key classes of assets, liabilities, equity, revenue and expenses will be examined.
ACCT 666 Financial Reporting in an IFRS World Part I (Tsinghua-SMU MCFO Program; Instruction in Mandarin)
This course equips participants with an in-depth knowledge of the latest International Financial Reporting Standards (IFRS), including an understanding of the standard setting process and the conceptual framework upon which standards are set. Major standards relating to the recognition, measurement, presentation and disclosure, and de-recognition of key classes of assets, liabilities, equity, revenue and expenses will be examined.
ACCT 702 Introduction to Accounting Research (PhD Program)
This course is designed to introduce students to the basic topics in accounting research, with a particular emphasis on the role of accounting information in capital markets. The objective of this course is to not only provide an overview of this important stream of accounting research, but also to develop your basic understanding of common research designs used in accounting studies and to identify interesting potential research questions. We will begin with the seminal studies which relate accounting numbers to capital markets and discuss various topics including positive accounting theory, value relevance, earnings management, voluntary disclosure, accounting conservatism, efficient contracting, etc.
ACCT 715 Introductory Research Project (SMU-ZJU DBA Program)
This course is designed to introduce students to the basic methodologies and topics in academic research. Students are expected to meet regularly with the supervisor and deliver an independent research proposal under the supervisor's guidance at the end of the course.