Course subject: Accounting (ACC)

This course will introduce the student to Canadian taxation of international transactions, including the interpretation of tax treaties.

This course will develop the students' skills in identifying and addressing tax issues, through the use of case studies.

This course will enhance students¿ technical and communication skills that they have developed through the application and integration of their knowledge in various types of cases. Students will use these skills extensively in their careers as financial professionals.

This course will address the principles of reliable systems including availability, security, integrity and maintainability risks and control practices that can contribute to system reliability. (Course offerings will be internet-based.)

This course will address the legal issues related to information technology, including service agreements, intellectual property rights, taxation and other topics.

This course will address audit considerations and other assurance services in computer-based information systems. (Course offering will be internet-based.)

This course is offered within the basket of courses for the Graduate Diploma (GDip) in Computational Data Analytics for the Social Sciences and Humanities program. It uses an applied approach to provide students with foundational skills in programming and natural language processing (NLP). NLP can help turn unstructured, textual data into meaningful vectors useful for further quantitative analyses and visualization. The course will be paced to provide students an opportunity to learn programming basics and advanced techniques (in Python).

Through case-based learning this course provides insight into financial statement fraud, frauds against organizations, fraud investigations and how frauds may be prevented and detected.

This course reviews and integrates theory, analytical approaches, and processes for those intending to pursue certification as a professional accountant. It provides insight into the problems facing management and executives using cases designed to expose students to real world situations requiring qualitative and quantitative analysis.

By examining the fundamentals of vlue creation, this course links internal performance systems with performance in financial markets.

This course examines concepts within strategy, business models, and performance measurement to explore connections among an organization¿s competitive environment, business model pattern, and relevant performance measures.

One or more one-term courses will be offered at different times as announced.

This course provides an in-depth look at the major research efforts that characterize contemporary management accounting and cost management systems. Particular emphasis is placed on field-based research techniques.

A survey of non-legal tax research in accounting. Tax research in related areas, especially economics, will also be reviewed.

The course discusses methods and tools for modeling of financial derivatives in the continuous-time setting. Both theory and practical applications are discussed. The first part covers methods of pricing and hedging of derivatives under different assumptions about the dynamics of the underlying economic factors. Topics normally include currency derivatives, American and exotic options, futures contracts, stochastic volatility models and mean-variance hedging. The second part deals with modeling and pricing of interest-rate products. Topics may include short interest rate models, the Heath-Jarrow-Morton Framework, and Libor and swap market models.

ACC 781 provides an introduction to academic research in Accounting and Finance. It covers elements of scientific inference, experimental and quasi-experimental design, and various threats to valid inference.

An introduction to archival and analytical research addressing a broad range of accounting subjects.