This course is designed to give a broad-based understanding of financial and management accounting, including auditing and corporate governance, with emphasis on empirical research methods and on accounting practice and regulation. It is primarily a seminar to increase understanding of some key topics in contemporary accounting practice and regulation as well as discussions on seminal research papers of the various branches of accounting. Students are exposed to a wide range of research paradigms in accounting, including from the positivistic, interpretive and critical perspectives. Topics include the role of accounting information in equity and credit analysis, corporate governance reforms, audit quality and strategic use of management accounting information.