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Dec 15, 2025
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2024-2025 Binghamton University Academic Guide [ARCHIVED]
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ACCT 541 - Audit & Managerial Accounting Theory Credits: 4
This is the second accounting theory class for masters of accounting students. The course will cover topics in management accounting and auditing (including the financial regulatory environment). The course will be divided evenly into two modules. The first module involves managerial accounting from an agency perspective. The second module focuses on the role of auditors and financial regulators in the economy. The goal of this course is to be topical. Therefore the issues chosen to be the focal points in the two modules are currently being debated in the media and academia. Offered fall and spring semesters.
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