Course Detail

Economic Modeling of Accounting Issues (30901)

Course Description by Faculty

  • Sapra, Haresh
  • Content
    This course develops the core analytical methodologies used in modeling asymmetric information settings, and their applications to accounting issues. You should have a good foundation in microeconomic theory in order to take this course. We will build on this foundation in order to prepare you for research in topics that are currently at the boundaries of accounting.

    This course is targeted towards doctoral students in accounting, finance, and economics who either want to conduct analytical research in accounting or an accounting-related issue or who want to conduct empirical research in accounting or an accounting-related issue that is well grounded in economic theory.

    The major topics to be covered are:

    • Adverse Selection and Mechanism Design
    • Signaling and Screening
    • Disclosure, Accounting Measurement Rules, and Real Effects
    • Global Games and Higher Order Beliefs
    Format
    • Lectures

    • Discussion

    • Group Projects

  • Prerequisites
    Business 33911. This course is open to PhD students only.
    Restrictions
    • PhD - students only

  • Materials
    Course handouts.
  • Grades
    Based on assignments, an in-class presentation, and a final exam.
    Grades
    • Graded homework assignments

    Assessment & Testing
    • Final exam (in class)

    Restrictions
    • No pass/fail grades

  • Syllabus
  • Spring 2023Section: 30901-50T 8:30AM-11:30AMHarper CenterC09In-Person Only
Description and/or course criteria last updated: June 8 2022