Accounting Analysis
Course Description
The master course Accounting Analysis (lecture and tutorial) introduces students to the most importance challenges and techniques of disclosure management and of the empirical analysis of financial and non-financial reports.
- In a first part, students become familiar with classic techniques of accounting analysis which primarily rely on the calculation and comparison of meaningful business indicators.
- In a second part of the course Accounting Analysis, students gain an overview of empirical techniques to analyze corporate and managerial decisions based on external data. A particular focus is on the opportunities of digitalized reporting tools and automatized analytic procedures, such as the use of network-based text processing software, and the risks and opportunities of artificial decision making.
- In a third part, the course Accounting Analysis points to the ethical and moral conflicts and boundaries of any type of collecting and analyzing data as a basis for the decision making of managers and stakeholders.
Integration in the Module Financial Accounting
The course Accounting Analysis is included in the master module Financial Accounting which is offered by the Professorship of Empirical Accounting of the Area Accounting and Taxation. The module deals with a comprehensive set of issues in the field of corporate financial and non-financial reporting which likewise includes advanced reporting challenges (e.g., international reporting on derivatives and hedges) and insights into the most important global trends in corporate reporting (e.g., integrated reporting). The module Financial Accounting consists of the following three courses that focus on three particularly important facets of corporate reporting:
- Part I: International Accounting
- Part II: Accounting Analysis
- Part III: Integrated Reporting
Key Facts, Admission, and Examination
- The entire course (incl., all course materials) is conducted in English.
- Incoming students are warmly welcome to this course. Please closely follow the instructions of the incoming student office to register for this course and the final written exam (typically, these are two different steps).
- Registration for the final exam only via KLIPS.
- No limitation of the number of participants.
- The course ends with a final written exam of 30 minutes which is included in the 60 minutes exam of the module Financial Accounting.
- The exams of prior cohorts of students are available for all participants of the course.