Accounting course program for master students. Institute of Accounting and Auditing

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1 Accounting course program for master students Institute of Accounting and Auditing

2 2 Accounting requires institutional knowledge...

3 3...but it pays: Lehman Bros. Inc., 2007/2008 Off-Balance Sheet credit derivatives Nov 2005 Nov 2006 Nov 2007 [mil. US$] Nominal Value 486, , ,937 Fair Value 8,200 9,300 36,800 As a reference Total assets (2007): US$ 691,063 mil., equity (2007): US$ 22,490 mil. Quote from10-k 2007 (p. 54): We believe the fair value of these derivative contracts is a more relevant measure of the obligations because we believe the notional amount overstates the expected payout. (emphasis added)

mil., equity (2007): US$ 22,490 mil. Quote from10-k 2007 (p.

4 4 Release Date 10-K 2007: Jan

5 5 Research Paradigm Accounting is the result of a process involving humans and their decisions and thus, is an artifact resulting from strategic interaction of (rational) economic agents In other words: Accounting is not a mechanic measurement process!

resulting from strategic interaction of (rational) economic

6 6 Suitable timeline of course/seminar choices for master students Advanced Cases in Accounting and Auditing Accounting Theory and Earnings Management Advanced Topics in Accounting and Auditing Thesis Introduction to Financial Accounting Financial Statement Analysis Accounting Research Seminar Financial Accounting Research Group (Fin Acc Seminar) WS SS WS SS 1 st Year 2 nd Year

Auditing Thesis Introduction to Financial Accounting Financial Statement Analysis Accounting

7 7 Interested in writing a master thesis with us? In order to write a master thesis at the Institute of Accounting and Auditing, you have to successfully complete the Accounting Theory and Earnings Management course and the Accounting Research Seminar This constitutes a necessary and sufficient condition If you are interested in accounting research it might also be a good idea to enroll in the Financial accounting research group This seminar-based course runs over a full academic year and is based on cutting-edge research presentations by invited academics. These presentations are held within the Finance and Accounting Research Seminar

course and the Accounting Research Seminar This constitutes a necessary and sufficient condition If you are interested in accounting research it might also be a

8 8 Courses offered in the area of Accounting Course Title ECTS TL Level SS WS Externes Rechnungswesen (Financial Accounting) 6 G B x Internationale Rechnungslegung (International Accounting) 6 G B x KRL und Unternehmenspublizität (Group Accounting and Disclosure) 6 G B x Theorie der Wirtschaftsprüfung (Auditing) 4,5 G B x Seminar Rechnungswesen/WP (Seminar Acc. and Auditing) 6 G B x x Introduction to Financial Accounting 3 E M x Financial Statement Analysis 3 E M x Accounting Theory and Earnings Management 6 E M x Advanced Topics in Accounting and Auditing 3 G/E M x Applied Seminar: Advanced Cases in Accounting and Auditing 6 E M x Empirical Methods in Accounting and Finance 6 E PhD/M x Accounting Research Seminar 6 E M x x Financial Accounting Research Group 6 E PhD/M x x TL: Teaching Language (G: German/E: English); WS: winter semester, SS: summer semester

and Auditing) 6 G B x x Introduction to Financial Accounting 3 E M x Financial Statement Analysis 3 E M x Accounting Theory and Earnings Management 6 E M x Advanced Topics in Accounting and Auditing

9 9 Accounting Master Modules Module: General Management (12 15 ECTS in total) Introduction to Financial Accounting (3 ECTS) Financial Statement Analysis (3 ECTS) Module: Accounting (15 ECTS) Accounting Theory and Earnings Management (6 ECTS) Advanced Topics in Accounting and Auditing (3 ECTS) Module: Accounting Advanced Cases Theory in Accounting and Earnings and Management Auditing (6 ECTS) (6 ECTS, WS) Module: Elective Accounting Courses (6 18 ECTS) Module: Elective Accounting Seminars (6 12 ECTS) Thesis Module (18 or 30 ECTS)

Accounting and Auditing (3 ECTS) Module: Accounting Advanced Cases Theory in Accounting and Earnings and Management Auditing (6 ECTS)

10 10 More info:

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