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 on some key topics on 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 paradigm in accounting, including from the positivistic, interpretive and critical perspectives. The topics are generally drawn from areas of the role of accounting information in equity and credit analysis, corporate governance reforms, audit quality and strategic use of management accounting information. Additionally, students are introduced to the application of a variety of theoretical perspectives to accounting problems related to financial reporting quality, value relevance of accounting information, management accounting systems, and auditing.