This course will focus on the move towards global harmonization of accounting standards and the impact of leading standard-setting authorities. Additionally, the course will cover the similarities and differences in US GAAP and IFRS. Students will also be exposed to contemporary research methodology and modern qualitative and quantitative research techniques employed to explore international corporate reporting practices. Issues facing preparers and users of accounting information in an increasingly globalized reporting environment will be discussed. Prerequisites: C or above in ACCT 442 or equivalent. (F;S;SS)