A study of the major tax concepts behind the specific provisions of the Income Tax Act in the taxation of corporations, corporate distributions and transactions between corporations and their shareholders. Emphasis on applying the Act in practical problems and case settings. Prerequisite: ACCTG 467.
An introductory course on research that examines the role of accounting information in market economies and organizations. Topics covered will vary, but will include the theory and developments underlying financial economic research and a broad survey of empirical and analytical studies conducted in accounting settings. Open to all doctoral students or with the written permission of the instructor. Approval of the Business PhD Program Director is also required for non-PhD students.