Understanding the Causes and Consequences of Accounting Irregularities

TDG - Teaching Development Grant

Principal Investigator

  • Dr. Min ZHU

Abstract

The quality of accounting information is considered one of the most important risk factors in firm valuation. This project is designed to help students further their understanding of the importance of financial reporting integrity. Through class discussions, extensive research, and written case reports, students will gain in-depth knowledge of the real world accounting irregularity cases that we witnessed in the past twenty years, investigate the causes and consequences of these accounting irregularities, and propose potential corporate governance improvement that can help prevent future occurrences of accounting irregularities.