Graduate Catalog

2006-07 Academic Year

Department of Accounting

Main Departmental Office
Business Administration Building, 215
P.O. Box 305219
Denton, TX 76203-5219
(940) 565-3080

Web site: www.coba.unt.edu/acct

Graduate Programs Office
Business Administration Building, 229
(940) 369-8977

O. Finley Graves, Chair

Graduate Faculty: Clay, Coe, Conover, Curtis, Graves, Hutchison, Klammer, Lee, Mayper, Merino, Plummer, Price, Raman, Wilner.

Mission in Brief

The mission of the professional programs in accounting at the University of North Texas is to prepare a diverse student body for careers in industry, public accounting and the nonprofit sector, primarily in the North Texas region.

The mission of the doctoral program in accounting at the University of North Texas is to prepare students to conduct discipline-based research, to appreciate a variety of research methods and to engage in quality instructional activities.

Research

The research interests of the faculty of the Department of Accounting are eclectic. Faculty currently are engaged in behavioral, empirical, historical and theoretical research related to a broad range of academic and professional topics.

Current behavioral research efforts focus on application of cognitive models, venture theory and prospect theory to audit techniques, decision models, financial accounting standards, managerial performance evaluation and tax compliance issues. Empirical research is being conducted in the areas of international accounting and taxation for multinational corporations, governmental auditing, and the impact of governmental standards on borrowing costs, oil and gas standards and regulation, pensions, post-employment benefits and audit risk assessment. Historical research focuses on demand for audit services, regulatory legislation and analysis of the role of the professional accountant. Theoretical research is being conducted in the areas of public interest accounting, audit failure, ethical standards and development of expert systems. Research also is being conducted in the professional areas of cash flow, savings and loan problems and capital budgeting.

The Institute of Petroleum Accounting supports a wide variety of faculty research related to the oil and gas industry. The institute publishes the Petroleum Accounting and Financial Management Journal, and several faculty members conduct sponsored research to provide solutions for practical accounting and tax problems that emerge in the oil and gas sector. Ongoing research efforts continue in the areas of auditing and accounting standard setting, taxation, and management decision making related to the oil and gas industry. The department also has been a leader in the use of computers in accounting instruction, and several faculty members continue to pioneer research in this area.

The accounting faculty contributes to a wide range of journals and actively participates in national and international conferences. During the last few years, faculty have published in such journals as Accounting Horizons; Accounting, Organizations, and Society; The Accounting Review; Advances in Accounting; Auditing: A Journal of Theory and Practice; Contemporary Accounting Research; CPA Journal; EDP Auditor; Issues in Accounting Education; Journal of Accountancy; Journal of Accounting, Auditing and Finance; Journal of Accounting and Public Policy; Journal of the American Taxation Association; Journal of Business and Economics; Journal of Information Systems; Petroleum Accounting and Financial Management Journal; Management Accounting; National Tax Journal; Oil and Gas Quarterly; Public Finance Quarterly; and Research in Governmental and Nonprofit Accounting. Faculty members also have contributed to more than 25 professional and scholarly books and monographs.

Degree Programs

The Department of Accounting offers graduate programs leading to the following degrees:

Concentrations are available at the master’s level in audit and financial accounting, managerial accounting systems, entrepreneurial perspectives and accounting information systems.

For program descriptions, see the “Degree Programs” section under College of Business Administration.

Courses of Instruction

All Courses of Instruction are located in one section at the back of this catalog.

Course and Subject Guide

The “Course and Subject Guide,” found in the Courses of Instruction section of this book, serves as a table of contents and provides quick access to subject areas and prefixes.

Graduate Admissions

(888) UNT-GRAD
(868-4723) (toll-free)
gradschool@unt.edu

UNT Switchboard

(940) 565-2000