- Understand the role of accounting information in financial markets.
- Understand the role of accounting information in the corporate governance structure of the firm.
- Analyze the use of accounting information in contracts.
- Understand the implications of accounting choice.
- Be able to apply quantitative models to detect the manipulation of accounting numbers.
- Develop students ability to identify potential managerial incentives for accounting manipulation.
- Improve the ability to work with other people.
- Be a critical observer of managerial behavior, and of public policies, in this case, of the decisions taken by accounting regulatory bodies.