• An Overview of Empirical Accounting Research
• Financial Reporting Issues in Banks (e.g., earnings management, accounting conservatism, signalling)
• Auditing Issues in Banks (e.g., auditor independence, internal controls)
• Role of Institutions in Shaping Financial Decisions in the Banking Industry (e.g., the role of cultural versus formal institutions) .
Instructor: Kiridaran (Giri) Kanagaretnam