Accounting Theory

Course Description

The course focuses on accounting theories and reviews the content from various perspectives, then delves into a specific topic. The course begins with the conceptual accounting framework and addresses how IFRS are developed. It also covers topics such as creative accounting, earnings management, earnings per share, and factors affecting markets and stocks.

The material relies heavily on understanding the content from the lectures and the book, with a focus on the doctor’s explanation of the material. The content is extracted from published studies and research. The course requires previous background knowledge in courses such as Intermediate Accounting 1 and Auditing. The level of the course is considered more difficult compared to other subjects, but it is extreme. The course requirements are: mid-term exams, a final exam, and a project that requires analyzing studies published in international journals and linking them to the topics of the course.