Speciality Requirements Student must complete 39 credit hours

Course Code	Course Name	Credit Hours	Prerequests
452800	Applied Econometrics	3
Econometric methods are used in research that uses financial and economic data. Models that are included are the OLS, GLS, Panel Data Modelling, GMM, and dynamic models. Related issues when dealing with time-series data are also discussed, including ARCH and GARCH, VAR, ECM, and ARDL. Students are exposed to the use of at least one econometric software package (Eviews, Stata, or R) for analysis. Graduate courses in regression are preferred as prerequisites.
452801	Seminar in Empirical Accounting Research	3
This course considers methods used in qualitative and quantitative research in the areas of accounting. Qualitative topics include interviews, case studies, ethnography studies, grounded theory, content analysis, and critical research. Main quantitative topics include structural equation modeling, multivariate analysis of variance, discriminant analysis, logistic regression, and factor analysis. The course also covers writing research based on both types of methods and evaluating it for publication for dissertation purposes.
452802	Seminar in Managerial and Cost Accounting	3
This course covers several advanced topics in managerial and cost accounting. The course includes a discussion of several studies on related topics including the role of financial information in managerial decision-making, budgeting, management control, international managerial accounting, strategic management accounting, the balanced scorecard, cost allocation, performance measurement, pricing, cost estimation, cost management, and managerial information systems.
452803	Seminar in Financial Reporting	3
This course covers an in-depth study of the requirements and applications of International Financial Reporting Standards related to the elements of financial statements, and the components of financial statements in terms of recognition, measurement, and disclosure. A comparison between the IFRS and the US GAAP in terms of course topics is used. Moreover, the course highlights the relevance of the IFRS for all countries and economies. The course includes a discussion of several published research studies on related topics.
452804	Seminar in Auditing	3
This course seeks to provide an in-depth understanding and mastering of issues related to the audit theory and practice, the audit profession, and the requirements of International Standards on Auditing (ISAs). Specifically, topics on the concepts of auditing and other assurance services, risk of material misstatements, materiality, internal control, audit planning, and reporting are the focus of this course as considered in the related literature.
452805	Seminar in Contemporary Accounting and Business Issues	3
This course covers current topics in accounting and its practice, based on an open discussion between the instructor and the student. Main topics include the conceptual framework of financial accounting, accounting measurement between historical cost and fair value, disclosure in financial reports, earnings management, intellectual capital, corporate governance, professional ethics, the global financial crisis, prediction of corporate bankruptcy, and Basel standards and the evaluation of banks. The course includes a discussion of several published research studies on related topics.
452806	Seminar in Corporate Financial Theory	3
This course will cover current research issues and tools in corporate finance and intermediation. The course will be based primarily on research papers from three specific areas: theoretical and empirical corporate finance, theoretical and empirical financial intermediation, and game theory. The course emphasizes the activities performed by the chief financial officer (CFO). This focus intends to engage the students in rich discussions about the key considerations behind the fundamental choices CFOs face and to clarify financial decision-making frameworks and processes that firms often use.
452898	Qualifying Exam	0
The student sits for the Qualifying Exam after completing all of the coursework, with common knowledge in accounting, finance, and business areas issues. Pass grade for admission will be 75% points.
452899	Thesis	18
The student has to conduct research and write a doctoral dissertation in an area related to accounting. The dissertation carries 18 credit hours and has to be written according to the university regulations and guidelines.

Speciality Optional Requirements Student must complete 9 credit hours

Course Code	Course Name	Credit Hours	Prerequests
452807	Seminar in Investment and Asset Pricing	3
Students will be introduced to the investment environment as well as aspects of investment planning, investment decision-making, and investment evaluation based on a certain technique or analysis. Technical analysis and fundamental analysis will be given special attention. The course covers a variety of asset pricing topics and models. First, the course deals with representative agent models in economies with a single risky asset. Second, the course introduces heterogeneity along the investor side or the asset side. We cover models of learning, asymmetric information, differences in beliefs, market segmentation, idiosyncratic risk, agency conflicts, and others. This class will be conducted as a combination of lectures and discussions. Discussions will normally focus on academic articles, either empirical or theoretical.
452850	Seminar in Accounting Theory	3
This course new approaches to accounting thought and theory, and their effect on accounting regulation. Main topics include theories on accounting regulation besides normative, behavioral, critical, environmental/social, institutional, and capital market approaches to accounting theory. The course includes a discussion of several published studies on related topics.
452851	Seminar in Sustainability Accounting	3
The course is directed to students aiming to understand that companies are key contributors to economic, environmental and social wellbeing. Accordingly, corporate activities pervade the present and are likely to be critical in the future, so that corporate sustainability is necessary for long-term sustainable development of the economy and society. In this context, sustainability accounting and reporting which serve the collection, analysis and communication of corporate sustainability information become crucial triggers for management towards corporate sustainability. If corporate sustainability is seen as being the result of management attempts to address sustainability challenges, then it makes sense to discuss and define sustainability accounting and reporting on the basis of the challenges embedded in the sustainability triangle and addressed by cornerstone publications. This course concludes with a discussion of the link between accounting and reporting and the question of whether reporting is, or should be, driven by accounting, or conversely whether accounting is or should be driven by reporting. Given the broad and ambitious goal of sustainable development in general, corporate sustainability is a challenging concept which is in need of operationalization. In this context, information about sustainability impacts and sustainability performance can help managers to incorporate deliberative, sustainable thinking into their decision-making, planning, and implementation.
452852	Seminar in Forensic Accounting	3
The course is directed to students aiming to understand the Forensic accounting, or forensic accountancy as an inter-disciplinary field that involves the use of specific accounting procedures to investigate financial statements or irregularities. It involves knowledge from other disciplines such as economy and business, financial analysis, auditing, public policy, civil or private law. Forensic accountants analyze business reports and financial evidence, and their findings can be used in legal proceedings. They are usually appealed for issues such as business valuations, bankruptcy, insolvency cases, corporate fraud and in many in other economic crimes or crimes against property. Forensic accounting focus on real-life case studies, providing specialized accounting skills required for identifying fraud activities, and also a general understanding of business contexts, financial reporting systems, digital forensics and the methodologies involved in building legal evidence. Graduates in forensic accountancy can develop careers within insurance companies, accounting and law firms, banks, police forces, government bodies, law enforcement agencies and other organizations. .
452853	Seminar in Accounting Information Systems	3
Accounting Information Systems is concerned with research topics on the ways computerized information systems impact and how accounting data is captured, processed, and communicated. It is at the heart of a company's enterprise systems. This course offers a focused look at accounting information systems as part of enterprise resource planning systems. It includes consideration of issues such as transaction processing and transaction processing cycles; the use and effects of computers and other relevant technology on accounting; database and file systems; and internal controls. The course is designed to achieve the objectives of the design and use of accounting information systems; learn the foundations for building business controls and managing business risk; understand IT governance in an organization and how IT controls and governance relate to the Sarbanes-Oxley Act; understand how IT controls and risks must be integrated into a company's overall risk profile; and design and implement control systems. With more emphasis on control, it recognizes the COSO, COSO ERM, and COBIT models for governance, internal control, and risk management and identifies and applies internal controls to steps in the business cycle. And also, with the design process, develop an understanding of the fundamentals of information security and database technology, use flowcharts as a documentation tool, and demonstrate their application related to an identified process.
452854	Seminar in Financial Analysis and Business Valuation	3
This course provides an in-depth study of advanced financial analysis and corporate valuation using modern tools and models. It covers financial statement analysis, performance measurement, and fair value estimation through models such as Discounted Cash Flow (DCF) and Economic Value Added (EVA). It also addresses contemporary issues in financial disclosure and transparency in capital markets.
452855	Innovations in Financial Markets and Institutions	3
This course focuses on modern developments and innovations in financial markets and institutions, including financial technology (FinTech), emerging financial products such as cryptocurrencies, sustainable finance, and algorithmic trading. It also explores the impact of these innovations on market structure and institutional performance.
452856	Seminar in Risk Measurement and Management	3
The purpose of risk management is to create and protect value. It improves performance, encourages innovation, and supports the achievement of objectives. Risk management refers to activities that direct and control an organization in terms of risk, including the identification, analysis, treatment, monitoring, and communication of risk. This course addresses all these elements, using an established risk management framework based on international standards. This course examines modern techniques for managing financial risks, including systemic or market risks due to movement in financial prices or volatilities; credit risks since counterparties are unwilling or unable to fulfill their contractual obligations; liquidity risks, when transactions cannot be conducted at prevailing market prices, perhaps due to cash flow constraints; and operational risks, which arise from human or technical problems. The course will cover measurement techniques for different types of financial risks (equity, fixed income, currency, and commodities) and instruments. It will cover tools such as duration, portfolio beta, factor sensitivities, portfolio distribution analysis, and systemic risk measures included in this approach are: value-at-risk measure (VaR), delta conditional value at risk (CoVaR), expected shortfall (ES), marginal expected shortfall (MES), systemic risk (SRISK), and component expected shortfall (CES). It will also discuss how risk measurement tools can be used for the active management of the risk and return profile of financial institutions.
452857	Advanced Topics in Financial Technology	3
"To acquaint students with the fundamentals of block chains, digital currency, smart contracts, initial coin offerings, and other important FinTech topics, while providing an overview of the new academic literature in this area. The importance of ideas such as crowdfunding, decentralization, algorithmic governance, and financial disintermediation will receive special attention. This course will survey academic research in the emerging area of FinTech, an interdisciplinary field that studies the application of information technology to the finance area. Finance and other areas of interest will be looked at to see how FinTech can be used. This could include things like real estate investment management, supply chain management, and personal finance "
452858	Entrepreneurship Strategy	3
The course is directed to students aiming to become entrepreneurs as well as managers or project leaders focused on business development. The course provides deepened theoretical and practical knowledge about strategy, innovation, entrepreneurship, networking and business growth and at the same time, systematically incorporates sustainability and internationalization aspects. The aim is to develop capabilities and skills to act upon business and societal opportunities, needs and challenges, in order to develop successful businesses and innovations in a global and changing business environment
452859	Strategic Marketing Management	3
Strategic Marketing Management encompasses marketing strategy elements and their integration. The focus will be on developing your abilities to apply various principles and theories to specific problems. Competitive marketing strategies are introduced, and theories are applied to different economic environments as well as to different competitive environments. Encouraging a practical approach to strategy, students engage in interactive problem solving, fieldwork, and contemporary case analysis.