Department of Accounting

http://mays.tamu.edu/acct

Head: J. Benjamin

PhD Advisor: M. Kinney

MS Advisor: A. McGowan

The Department of Accounting offers graduate studies leading to the MS and PhD degrees, and coursework supporting the Mays Business School’s MBA degree. The MS degree provides the necessary coursework for students who wish to enter public accounting, corporate accounting/finance or government service. The department also offers an integrated Professional Program that students enter in the junior year of the BBA program. Graduates receive a Bachelor of Business Administration degree and an MS degree. The PhD program is designed to prepare students for careers in teaching and research. Additional information, including specific departmental requirements, may be obtained by contacting the master’s student advisor or the doctoral student advisor in the Department of Accounting.

ACCT 603 Energy Accounting

Credits 3. 3 Lecture Hours.

Overview of the oil and gas industry and specialized financial accounting procedures associated with the industry; emphasis on accounting for exploration, development, production, depletion and amortization as well as joint operations, asset impairment and retirement obligation; includes reserve accounting/disclosure related to the above topics.
Prerequisites: ACCT 327 with C or better.

ACCT 607 Seminar in Auditing

Credits 3. 3 Lecture Hours.

Current issues and research in auditing, attestation and financial disclosures. Classification 6 students may not enroll in this course.
Prerequisite: ACCT 407 or equivalent.

ACCT 610 Financial Accounting

Credits 1 to 3. 1 to 3 Lecture Hours.

Develops a conceptual framework for understanding and using corporate financial statements. Oriented towards the user of financial accounting data (rather than the preparer) and emphasizes the reconstruction of economic events from published financial data. May be repeated for up to 3 hours credit. Classification 6 students may not enroll in this course.
Prerequisite: Enrollment is limited to BUAD classification 7 graduate students.

ACCT 611 Management of Taxation

Credits 3. 3 Lecture Hours.

Various income taxes on taxable entities. For business and other majors. Classification 6 students may not enroll in this course.

ACCT 612 Partnership and Real Estate Taxation

Credits 3. 3 Lecture Hours.

Concepts and principles of partnerships and real estate taxation; use of partnerships and real estate for tax planning. Classification 6 students may not enroll in this course.
Prerequisite: ACCT 405.

ACCT 615 Contemporary Tax Topics

Credits 3. 3 Lecture Hours.

Explores business tax topics that provide current/future significant professional tax service opportunities such as specialized applications of business taxation. Intended for graduate students in the Tax Track in the Professional Program in Accounting. May be taken two times for credit.
Prerequisite: ACCT 611.

ACCT 620 Management Accounting and Control

Credits 1 to 3. 1 to 3 Lecture Hours.

Applications of concepts useful to management, in the analysis of accounting data for the purposes of costing and income determination, decision making and control of various organizational activities. May be repeated for up to 3 hours credit. Classification 6 students may not enroll in this course.
Prerequisite: ACCT 610 or equivalent. Enrollment is limited to BUAD classification 7 graduate students.

ACCT 621 Corporate Taxation I

Credits 3. 3 Lecture Hours.

Formation and capital structures, partial liquidations, S corporations, accumulated earnings tax, personal holding companies and other topics. Classification 6 students may not enroll in this course.
Prerequisite: ACCT 405 or equivalent.

ACCT 625 Professional Accounting Seminar

Credit 1. 1 Lecture Hour.

Focuses on increasing understanding of the emerging issues facing professional accountants; provides opportunities to enhance skills necessary to succeed as professional accountants.
Prerequisite: Enrollment in Master of Science in accounting program.

ACCT 628 Business Application Modeling

Credits 3. 3 Lecture Hours.

Focuses on modeling application software commonly used in accounting and business; primary emphasis on Visual Basic for Applications in Microsoft Excel and Access; application exercises will deal with financial problem solving. Classification 6 students may not enroll in this course.
Prerequisite: ACCT 427 or equivalent.

ACCT 629 Controls and Audit Technology

Credits 3. 3 Lecture Hours.

Focuses on internal controls and their importance with regards to financial reporting and arrangement; topics include process walkthrough techniques, documentation, business processes, control frameworks, application controls, change management, operations management and security.
Prerequisite: ACCT 407.

ACCT 640 Accounting Concepts and Procedures I

Credits 3. 3 Lecture Hours.

Accounting concepts and relationships essential to administrative decisions; use of accounting statements and reports as policymaking and policy execution tools. Classification 6 students and non-business graduate students may enroll in this course.
Prerequisite: Graduate classification.

ACCT 644 Control and Audit of Information Systems

Credits 3. 3 Lecture Hours.

Focuses on the control, audit, and security of information systems; aimed at enhancing the ability of accounting professionals to deal with complex computer-based accounting systems as auditors of these systems; topics include general and application controls, audit software, and e-commerce security.
Prerequisite: ACCT 427; graduate classification.

ACCT 646/IBUS 646 International Accounting

Credits 3. 3 Lecture Hours.

Introduction and examination of accounting issues unique to multinational enterprises and international business activity.Classification 6 students may not enroll in this course.
Prerequisites: ACCT 328; FINC 341.
Cross Listing: IBUS 646/ACCT 646.

ACCT 647/FINC 647 Financial Statement Analysis

Credits 3. 3 Lecture Hours.

Analytical approach to financial statements; application of finance and accounting principles relevant to the analysis of financial statements. Classification 6 students may not enroll in this course.
Prerequisites: ACCT 610 or 640; FINC 612 or 635.
Cross Listing: FINC 647/ACCT 647.

ACCT 648 Accounting Information Systems

Credits 3. 3 Lecture Hours.

Design, implementation, operation, control and audit techniques of accounting information systems. Classification 6 students may not enroll in this course.
Prerequisite: ACCT 427 or equivalent.

ACCT 650 Accounting Ethics

Credits 3. 3 Lecture Hours.

Integration of ethical reasoning, objectivity, independence and other core values into the development of a professional accountant; critical analysis of the ethical lapses which have occurred in business and the accounting profession; explores ways to integrate ethical behavior into professional life.
Prerequisite: Graduate classification.

ACCT 651 Development of Accounting Thought

Credits 3. 3 Lecture Hours.

Examination of contemporary financial reporting issues in terms of institutional, ethical, and regulatory environment; framework for exercising judgment when literature provides no direct prescription about correct reporting. Tools used include unstructured cases and open-ended research assignments. Course not open to classification 6 students.
Prerequisite: ACCT 642 or approval of instructor.

ACCT 660 Accounting Information and Financial Markets

Credits 3. 3 Lecture Hours.

Financial accounting research with emphasis on financial markets; investigates major areas of financial accounting research, related statistical techniques and the progress of research in a historical perspective. Classification 6 students may not enroll in this course.
Prerequisite: ACCT 665 or approval of instructor.

ACCT 665 Research Methodology I

Credits 3. 3 Lecture Hours.

Nature and evaluation of accounting research; includes preparation and evaluation of original research papers. Classification 6 students may not enroll in this course.
Prerequisite: Doctoral classification.

ACCT 671 Contemporary Accounting Topics

Credits 1 to 3. 1 to 3 Lecture Hours.

Current issues and research in topical areas: financial data audit and control; international accounting; accounting for natural resources; tax planning, theory and structure of taxation. Classification 6 students may not enroll in this course.
Prerequisite: Approval of instructor.

ACCT 680 Tax Research and Policy

Credits 3. 3 Lecture Hours.

Methodology and sources of tax research; tax analysis research, policy implications, behavioral aspects and use of quantitative analysis. Classification 6 students may not enroll in this course.
Prerequisite: ACCT 405 or 611.

ACCT 684 Professional Internship

Credits 1 to 6. 1 to 6 Other Hours.

A directed internship in an organization to provide students with on-the-job training with professionals in organizational settings appropriate to the student's professional objectives. Classification 6 students may not enroll in this course.
Prerequisites: Approval of committee chair and department head.

ACCT 685 Directed Studies

Credits 1 to 4. 1 to 4 Other Hours.

Directed individual study of selected problems using recent developments in business research methods. Classification 6 students may not enroll in this course.
Prerequisites: Graduate classification and approval of instructor.

ACCT 688 Doctoral Seminar

Credits 3. 3 Other Hours.

Historical development of the conceptual framework of accounting theory and practices; analysis of current research and controversial issues in the field. For doctoral students only. May be repeated for credit. Classification 6 students may not enroll in this course.
Prerequisite or
corequisite: ACCT 665.

ACCT 689 Special Topics in...

Credits 1 to 4. 1 to 4 Lecture Hours. 0 to 4 Lab Hours.

Selected topics in an identified area of accounting. May be repeated for credit. Classification 6 students may not enroll in this course.

ACCT 691 Research

Credits 1 to 23. 1 to 23 Other Hours.

Research for thesis or dissertation. Classification 6 students may not enroll in this course.

ACCT 705 Accounting for Business Results

Credits 2. 2 Lecture Hours.

Interpretation of annual reports; financial statement creation; assessment of company financial health; identification of factors that impact company earnings quality; valuation model implementation.
Prerequisite: For Master of Science in Business students only.

ACCT 710 Accounting for Managerial Decision Making

Credits 2. 2 Lecture Hours.

Use of accounting information for managerial decision making; cost behavior and control; budgeting; performance measurement; application of accounting data in managing organizational production activities and operation processes.
Prerequisite: For Master of Science in Business students only.

Ahmed, Anwer, Professor
Accounting
PHD, University of Rochester, 1992

Benjamin, James, Professor
Accounting
PHD, Indiana University, 1972

Diaz, Michelle, Clinical Assistant Professor
Accounting
PHD, Texas A&M University, 2005

Ege, Matthew, Assistant Professor
Accounting
PHD, The University of Texas of Austin, 2013

Fiechtner, Susan, Clinical Associate Professor
Accounting
PHD, University of Oklahoma, 1982

Flagg, James, Associate Professor
Accounting
PHD, Texas A&M University, 1988

Grossman, Steven, Associate Professor
Accounting
PHD, Tufts University, 1972

Kinney, Michael, Associate Professor
Accounting
PHD, University of Arizona, 1990

Lassila, Dennis, Professor
Accounting
PHD, University of Minnesota, 1981

Loudder, Martha, Professor
Accounting
PHD, Arizona State University, 1990

McGowan, Annie, Associate Professor
Accounting
PHD, University of North Texas, 1994

McGuire, Sean, Associate Professor
Accounting
PHD, University of Georgia, 2008

Mcanally, Mary, Professor
Accounting
PHD, Stanford University, 2011

Nixon, Clair, Professor
Accounting
PHD, Texas A&M University, 1980

Ray, Korok, Associate Professor
Accounting
PHD, Stanford Graduate School of Business, 2004

Rees, Lynn, Professor
Accounting
PHD, Arizona State University, 1993

Rhodes, Adrienne, Assistant Professor
Accounting
PHD, Pennsylvania State University, 2013

Rice, Sarah, Assistant Professor
Accounting
PHD, The Ohio State University, 2007

Robinson, John, Professor
Accounting
MS, Colorado State University, 1976

Sharp, Nathan, Associate Professor
Accounting
PHD, University of Texas, 2007

Shaub, Michael, Clinical Professor
Accounting
PHD, Texas Tech University, 1983

Stasny, Mary, Senior Lecturer
Accounting
PHD, Texas A&M University, 2010

Strawser, Jerry, Professor
Accounting
PHD, Texas A&M University, 1985

Strawser, Robert, Professor
Accounting

Swanson, Edward, Professor
Accounting
PHD, University of Wisconsin, 1977

Tse, Senyo, Professor
Accounting
PHD, University of California - Berkeley, 1983

Wang, Dechun, Associate Professor
Accounting
PHD, University of Missouri - Columbia, 2004

Weaver, Constance, Professor
Accounting
PHD, Arizona State University, 1997

Wolfe, Christopher, Professor
Accounting
PHD, Kent State University, 1984

Yust, Christopher, Assistant Professor
Accounting
PHD, The University of Texas of Austin, 2015