Curriculum | Master of Accountancy in Accounting and Analytics

This course is designed to strengthen the ability to correctly interpret financial statements and their accompanying disclosures and use them to assess a company's value. Emphasis will be placed on interpreting financial and business communications and operating and financial leverage.

This course is primarily concerned with providing the foundation of knowledge necessary to build the skills needed to operate in the world envisioned by the AICPA when they adopted the Electronic Business Strategic Initiative. Accounting is defined by the AICPA as "a service activity whose function is to provide quantitative information, primarily financial in nature, about an organization that is intended to be useful in making ... decisions." Accounting Information Systems (AIS) encompasses those systems, manual and automated, that collect, store, manipulate, disseminate, and present that information to the decision-maker. The course adds to the knowledge of future accounting and auditing professionals who have taken the prerequisite course, Auditing Concepts, by becoming familiar with the technologies use in Accounting Information System and related IT audit methodology. The emphasis of this course is to assist students in: (1) obtaining an understanding of the risks associated with key aspects of information systems including: operating systems security, databases, networks, and systems development; and the audit role of Computer Assisted Audit Tools and Techniques (CAATTs); and (2) having a working command of ACL in performing standard attest function tests and fraud detection. It is expected that at the end of this course students will be comfortable using the information technology that has become common in supporting accounting applications. Further, it is hoped that when a student encounters new technology in the future, they will be able to use the foundation learned in this course to master that technology as well.

This course provides the student with the evolution of accounting information to the digital economy. It explores the migration of the economy to a real-time economy and the digitalization of the business as well as the globalization of business. Enabling and emerging technologies provides the student with an awareness of the future of accounting, reporting, and auditing in the digital age. Technologies and the Sarbanes-Oxley Act provide an understanding about future methodologies that address compliance with the act.

This course covers the tax research environment including rules and ethics in tax practice. Emphasis is on learning how to research tax problems by locating, understanding, and analyzing source materials such as the Internal Revenue Code, IRS regulations, and court cases.

The goal of this course is to give students the opportunity to develop research skills and to apply those skills to current issues in accounting and business. To achieve this goal, students work in teams to complete the course project. You will submit your team's findings and the following week's plans at weekly team meetings, At the end of the semester, each project team will present the results of their research to the class and submit a comprehensive report. There will also be a take-home final exam in which students will apply their understanding of the role of accounting in business to a real-world situation.

This course brings together the concepts introduced in Audit Analytics, Special Topics in Audit Analytics, and Information Risk Management for completion of the four-course certificate program in Audit Analytics. Students will be assigned a project that integrates the concepts to address increased effectiveness in audit planning and engagement management.

One of auditors' primary responsibilities is to evaluate and improve the effectiveness of organizations' risk management. Integrating information systems in the audit process can provide better assistance for the auditors to monitor and assess organizations' risk. The goal of this course is to introduce the advanced applications of audit automation, such as continuous auditing and monitoring, and related risk management issues. Specifically, this course aims to facilitate students to (1) recognize the future of audit process involving advanced technologies, (2) understand various of risks existing in an organization and how an enterprise risk management system works, (3) master some widely used audit automation/analytics tools, such as CaseWare electronic working papers and IDEA.

This course is primarily concerned with providing the foundation of knowledge necessary to build the skills needed to operate in the world envisioned by the AICPA when they adopted the Electronic Business Strategic Initiative. Accounting is defined by the AICPA as "a service activity whose function is to provide quantitative information, primarily financial in nature, about an organization that is intended to be useful in making ... decisions." Accounting Information Systems (AIS) encompasses those systems, manual and automated, that collect, store, manipulate, disseminate, and present that information to the decision-maker. The course adds to the knowledge of future accounting and auditing professionals who have taken the prerequisite course, Auditing Concepts, by becoming familiar with the technologies use in Accounting Information System and related IT audit methodology.

The emphasis of this course is to assist students in: (1) obtaining an understanding of the risks associated with key aspects of information systems including: operating systems security, databases, networks, and systems development; and the audit role of Computer Assisted Audit Tools and Techniques (CAATTs); and (2) having a working command of ACL in performing standard attest function tests and fraud detection. It is expected that at the end of this course students will be comfortable using the information technology that has become common in supporting accounting applications. Further, it is hoped that when a student encounters new technology in the future, they will be able to use the foundation learned in this course to master that technology as well

Artificial Intelligence (AI) is the ability of machines to seemingly think for themselves. Converging technologies along with Big Data and the Internet of Things (IoT) are driving the growth of AI. This course will provide the theory and application of AI. We will explore the concepts of AI and machine learning as they apply to accounting and auditing in modern organizations. Secondly, this course is designed to enable the students to understand how developments in AI, such as deep learning, are fundamentally transforming the way the data is understood in accounting, auditing, and other business activities. A key machine learning software, R, will be introduced and tutorials will be provided to demonstrate how to use machine learning techniques to analyze real world datasets. Additionally, students will gain hands-on experience on AI software used for auditing.

The course aims to further improve students' analytic skills and to promote changes in the profession toward realizing a modern audit approach suited to the current business environment.

This course is designed for business school students, especially accounting students, to learn the emerging technology Robotic Process Automation (RPA) and its application in accounting and auditing. In this course, students will learn how to build RPA robots for different use cases in accounting and auditing. Besides learning RPA, students will also learn the basics of Artificial Intelligence (AI) and how AI can be integrated with RPA to achieve Intelligent Process Automation (IPA). The objective of this course is to prepare accounting students for the changing work environment in which technologies and automation are playing an increasingly important role. This course is also suitable for working professionals in organizations that are undergoing digital transformations.

This course seeks to equip students with foundational knowledge and essential skills enabling them not only to understand cybersecurity risks, controls, and governance, but also to provide assurance on cybersecurity. The course provides an understanding of cybersecurity concepts that can be used to facilitate integrated audit efforts within organizations. The course also examines preventive, detective, and corrective controls, and how to apply the audit process to a cloud environment. Students will also be exposed to the mobile environment and cyber standards, as well as learn how to audit common security solutions.

This course provides a broad overview of the essential concepts of blockchain technology to lay the foundation necessary for applying it to accounting. It also includes the benefits, values, and opportunities of blockchain in accounting, and the risks and challenges of implementing this technology in accounting.

In recent years, audit analytics has drawn great attention in the accounting profession due to the increase in demand for enhancing audit quality by regulators, creditors, and investors. Many audit firms and internal auditors have applied audit analytics to their audit processes. In response to this trend, this course aims at introducing our students to the concept of audit analytics, the basic audit analytical tools, and the application of various analytical methods in both internal and external audit processes. Please note that this course mainly emphasizes the usage of statistics and the interpretation of results rather than the mathematics of specific tools or techniques; in other words, this course does not primarily focus on the technical aspects of analytical methods.

Examines the conceptual issues in cost and value of information, structures of information systems, and modern technologies in information processing. Not intended for information systems professionals, but for students who will come into contact with decisions related to identification of needs and production of information for managerial decisions.

This course builds on its predecessor course: Design and Development of Information Systems. The goal of this course is to understand and evaluate some of the emerging and important technologies currently used in the business environment, and examine their applicability to the public sector. Evaluating and assessing complicated and changing technologies requires a thorough and in-depth understanding of such technologies. Emerging technologies, including but not limited to Big Data, XBRL, data analytics, visualization, and Blockchain, will be the main focus of this course. There will also be a hands-on component to familiarize the students with such topics. Finally, this course introduces some top of the line research in the Accounting Information Systems area as well as the potential applications to the government sector.

Covers such topics as free markets and regulation, moral responsibility of senior managers, corporate strategy and stockholder relations, the environment, product safety, employee rights, corporate culture and group think, racial and sexual discrimination, affirmative action, the responsibilities of American companies abroad, and leveraged buyouts. Text, articles, case studies, and fictional works will be employed.

The basic principles of fund accounting are covered, including the analysis of financial management systems applicable to local government units. This course also introduces students to major pronouncements of the Governmental Accounting Standards Board (GASB). An introduction to government auditing is also provided, including a review of Government Auditing Standards, promulgated by the U.S. General Accounting Office (GAO). The Single Audit requirements for state and local governments are also covered.

This course will expose students to practical litigation concepts and issues relating to calculating economic damages and lost profits, marital distributions, deposition, and trial testimony techniques, providing bankruptcy services to attorneys and trustees, and models used in preparing various related reports. This course is intended to provide students with an understanding of the various roles an accountant, economist, or other financial-related individual may have in the litigation arena.

This course covers the means, motives, and opportunities that gives rise to fraud. It specifically covers fraud examiner ethics, motivations to commit fraud, the symptoms of fraud, and the means of detecting fraud committed against both organizations and individuals. Fraud types discussed include financial statement, revenue, and inventory frauds as well as bankruptcy and divorce frauds.

Presents the most common accounting and control programs in nonprofit organizations. The course is heavily case oriented to get students to consider accounting and control problems in specific nonprofit organizations including hospitals, governmental units, colleges and universities, and federal and state agencies

An introduction to financial statement analysis which builds on the fundamentals of accounting, including understanding the accounting equation and its application in building the balance sheet, the income statement, and the statement of cash flows. Basic accounting concepts, accounting principles, and the audit report are presented. Students work in teams to analyze corporate financial statements.

The relationship of economic value to accounting measurement is explored together with factors influencing management choices among competing valuation principles. Theory is applied to the valuation of the asset, liability, and owners' equity accounts. Emphasizes the heavy reliance on estimates in constructing financial statements and how management can use such estimates to strategically manage its reporting responsibilities.

This course provides the student with the evolution of accounting information to the digital economy. It explores the migration of the economy to a real-time economy and the digitalization of the business as well as the globalization of business. Enabling and emerging technologies provides the student with an awareness of the future of accounting, reporting, and auditing in the digital age. Technologies and the Sarbanes-Oxley Act provide an understanding about future methodologies that address compliance with the act.

Discusses many of the problems in financial reporting, accounting theory and practice. Instills an appreciation for the challenges and limitations of accounting. Prepares students for advanced study, professional examinations, and successful pursuit of accounting careers. Covers all critical Intermediate Accounting topics including current and long-term assets and liabilities, stockholders' equity, dilutive securities, earnings per share, investments, share—based compensation, accounting for income taxes, cash flows, leases, and accounting changes. Refers to pronouncements of the Financial Accounting Standards Board and the Securities and Exchange Commission. International Financial Reporting Standards are discussed when they differ significantly from US GAAP.

*22:010:628: Contemporary Problems in Accounting Theory is not open to students who have completed Intermediate Accounting I (22:835:501) and Intermediate Accounting II (22:835:502)

This graduate-level tax course is designed for students to develop an understanding of the fundamentals of federal income tax. This course is not intended for students in graduate taxation programs. Rather, this course combines basics of income taxation that are in multiple graduate-level courses thus giving student the accounting student broad coverage into individual as well as entity taxation. This course will help students develop skills in applying the tax law to client situations as well as analyzing the tax ramifications of business transactions. These skills are essential of graduates entering the workforce

*22:010:603: Income Taxation can be completed in place of 22:010:638: Income Tax Accounting

As a key course in our foundation area, the student will learn to (1) prepare and use accounting information for planning and control purposes, and (2) master the essential tools and skills, including different types of data analytics, to make business decisions using accounting information. Different cost classifications (by value chain function, by directness, by cost behavior into variable and fixed, by relevance for short-term decision-making) are studied and applied for cost control, cost planning, and cost analysis. Important analytical tools such as cost-volume-profit analysis and variance analysis are studied in depth. The course will also cover techniques for compiling, organizing, and analyzing cost data using statistics to determine cost behavior and derive insights for managerial decision-making. The course makes extensive use of real-world cases that require application and synthesis of concepts. 

Learn the role of financial statement audits in organizations and financial markets. Gain a comprehensive understanding of the processes involved in planning and executing audits, along with effectively communicating the findings. Develop the attitude, knowledge, and skills required to meet ethical and auditing standards. Obtain critical insights into leveraging data analysis techniques to enhance audit efficiency and effectiveness.

This course brings together the concepts introduced in Audit Analytics, Special Topics in Audit Analytics, and Information Risk Management for completion of the four-course certificate program in Audit Analytics. Students will be assigned a project that integrates the concepts to address increased effectiveness in audit planning and engagement management.

One of auditors' primary responsibilities is to evaluate and improve the effectiveness of organizations' risk management. Integrating information systems in the audit process can provide better assistance for the auditors to monitor and assess organizations' risk. The goal of this course is to introduce the advanced applications of audit automation, such as continuous auditing and monitoring, and related risk management issues. Specifically, this course aims to facilitate students to (1) recognize the future of audit process involving advanced technologies, (2) understand various of risks existing in an organization and how an enterprise risk management system works, (3) master some widely used audit automation/analytics tools, such as CaseWare electronic working papers and IDEA.

This course is primarily concerned with providing the foundation of knowledge necessary to build the skills needed to operate in the world envisioned by the AICPA when they adopted the Electronic Business Strategic Initiative. Accounting is defined by the AICPA as "a service activity whose function is to provide quantitative information, primarily financial in nature, about an organization that is intended to be useful in making ... decisions." Accounting Information Systems (AIS) encompasses those systems, manual and automated, that collect, store, manipulate, disseminate, and present that information to the decision-maker.

The course adds to the knowledge of future accounting and auditing professionals who have taken the prerequisite course, Auditing Concepts, by becoming familiar with the technologies use in Accounting Information System and related IT audit methodology. The emphasis of this course is to assist students in: (1) obtaining an understanding of the risks associated with key aspects of information systems including: operating systems security, databases, networks, and systems development; and the audit role of Computer Assisted Audit Tools and Techniques (CAATTs); and (2) having a working command of ACL in performing standard attest function tests and fraud detection. It is expected that at the end of this course students will be comfortable using the information technology that has become common in supporting accounting applications. Further, it is hoped that when a student encounters new technology in the future, they will be able to use the foundation learned in this course to master that technology as well

Artificial Intelligence (AI) is the ability of machines to seemingly think for themselves. Converging technologies along with Big Data and the Internet of Things (IoT) are driving the growth of AI. This course will provide the theory and application of AI. We will explore the concepts of AI and machine learning as they apply to accounting and auditing in modern organizations. Secondly, this course is designed to enable the students to understand how developments in AI, such as deep learning, are fundamentally transforming the way the data is understood in accounting, auditing, and other business activities. A key machine learning software, R, will be introduced and tutorials will be provided to demonstrate how to use machine learning techniques to analyze real world datasets. Additionally, students will gain hands-on experience on AI software used for auditing.

The course aims to further improve students' analytic skills and to promote changes in the profession toward realizing a modern audit approach suited to the current business environment.

This course is designed for business school students, especially accounting students, to learn the emerging technology Robotic Process Automation (RPA) and its application in accounting and auditing. In this course, students will learn how to build RPA robots for different use cases in accounting and auditing. Besides learning RPA, students will also learn the basics of Artificial Intelligence (AI) and how AI can be integrated with RPA to achieve Intelligent Process Automation (IPA). The objective of this course is to prepare accounting students for the changing work environment in which technologies and automation are playing an increasingly important role. This course is also suitable for working professionals in organizations that are undergoing digital transformations.

This course seeks to equip students with foundational knowledge and essential skills enabling them not only to understand cybersecurity risks, controls, and governance, but also to provide assurance on cybersecurity. The course provides an understanding of cybersecurity concepts that can be used to facilitate integrated audit efforts within organizations. The course also examines preventive, detective, and corrective controls, and how to apply the audit process to a cloud environment. Students will also be exposed to the mobile environment and cyber standards, as well as learn how to audit common security solutions.

This course provides a broad overview of the essential concepts of blockchain technology to lay the foundation necessary for applying it to accounting. It also includes the benefits, values, and opportunities of blockchain in accounting, and the risks and challenges of implementing this technology in accounting.

In recent years, audit analytics has drawn great attention in the accounting profession due to the increase in demand for enhancing audit quality by regulators, creditors, and investors. Many audit firms and internal auditors have applied audit analytics to their audit processes. In response to this trend, this course aims at introducing our students to the concept of audit analytics, the basic audit analytical tools, and the application of various analytical methods in both internal and external audit processes. Please note that this course mainly emphasizes the usage of statistics and the interpretation of results rather than the mathematics of specific tools or techniques; in other words, this course does not primarily focus on the technical aspects of analytical methods.

Examines the conceptual issues in cost and value of information, structures of information systems, and modern technologies in information processing. Not intended for information systems professionals, but for students who will come into contact with decisions related to identification of needs and production of information for managerial decisions.

This course builds on its predecessor course: Design and Development of Information Systems. The goal of this course is to understand and evaluate some of the emerging and important technologies currently used in the business environment, and examine their applicability to the public sector. Evaluating and assessing complicated and changing technologies requires a thorough and in-depth understanding of such technologies. Emerging technologies, including but not limited to Big Data, XBRL, data analytics, visualization, and Blockchain, will be the main focus of this course. There will also be a hands-on component to familiarize the students with such topics. Finally, this course introduces some top of the line research in the Accounting Information Systems area as well as the potential applications to the government sector.

Provides an overview of the American legal system and regulatory framework with an emphasis on government regulation of business. Topics include contracts (including common law and UCC sale/lease of goods), negotiable instruments, agency law, torts, and property law. Principles of business organizations and operations as well as CPA professional responsibility and liability are also covered. Focus on social responsibility of business, particularly Environmental, Social, and Governance (ESG) compliance, in making decisions.

Covers such topics as free markets and regulation, moral responsibility of senior managers, corporate strategy and stockholder relations, the environment, product safety, employee rights, corporate culture and group think, racial and sexual discrimination, affirmative action, the responsibilities of American companies abroad, and leveraged buyouts. Text, articles, case studies, and fictional works will be employed.

Designed for both accounting and finance majors, this course combines a study of the theory, rationale, and objectives of corporate financial reporting with an examination of current reporting principles. The aim is to develop a realistic understanding of the strengths and weaknesses of corporate financial reporting, particularly from the viewpoint of the consumer of such financial information. Emphasis is placed on the analysis and understanding of publicly available financial information, rather than on the mechanics of construction of financial statements. Nevertheless, there is still a great deal of mechanics and problem-solving in this course.

***Not open to students who completed 22:010:628: Contemporary Problems in Accounting Theory

Discusses many of the problems in financial accounting theory and practice. Instills an appreciation for the challenges and limitations of accounting. Prepares students for advanced study, professional examinations, and successful pursuit of accounting careers. Covers current and long-term liabilities, stockholders' equity, dilutive securities, investments, accounting for income taxes, pension costs and leases, and accounting changes and error analysis. Refers to pronouncements of the Accounting Principles Board and the Financial Accounting Standards Board

***Not open to students who completed 22:010:628: Contemporary Problems in Accounting Theory

The basic principles of fund accounting are covered, including the analysis of financial management systems applicable to local government units. This course also introduces students to major pronouncements of the Governmental Accounting Standards Board (GASB). An introduction to government auditing is also provided, including a review of Government Auditing Standards, promulgated by the U.S. General Accounting Office (GAO). The Single Audit requirements for state and local governments are also covered.

In-depth study of the theoretical and practical problems of accounting for partnerships, intercorporate equity investments, business combinations, foreign currency transactions, translation of foreign currency financial statements, and accounting for non-for-profit organizations, including governmental entities.

This course will expose students to practical litigation concepts and issues relating to calculating economic damages and lost profits, marital distributions, deposition, and trial testimony techniques, providing bankruptcy services to attorneys and trustees, and models used in preparing various related reports. This course is intended to provide students with an understanding of the various roles an accountant, economist, or other financial-related individual may have in the litigation arena.

This course covers the means, motives, and opportunities that gives rise to fraud. It specifically covers fraud examiner ethics, motivations to commit fraud, the symptoms of fraud, and the means of detecting fraud committed against both organizations and individuals. Fraud types discussed include financial statement, revenue, and inventory frauds as well as bankruptcy and divorce frauds.

Presents the most common accounting and control programs in nonprofit organizations. The course is heavily case oriented to get students to consider accounting and control problems in specific nonprofit organizations including hospitals, governmental units, colleges and universities, and federal and state agencies

One of an auditor’s primary responsibilities is to evaluate and improve the effectiveness of organizations' risk management. Integrating information systems in the audit process can provide better assistance for the auditors to monitor and assess organizations' risk. The goal of this course is to introduce the advanced applications of audit automation, such as continuous auditing and monitoring, and related risk management issues. Specifically, this course aims to facilitate students to (1) recognize the future of audit process involving advanced technologies, (2) understand various of risks existing in an organization and how an enterprise risk management system works, (3) master some widely used audit automation/analytics tools, such as Caseware electronic working papers and IDEA.

This course is intended to provide the basics of the application of analytics in the (internal and external) audit process in current ubiquitous computer-based information systems and their application in organizations. Specifically, the course will enable the student to: gain a managerial overview analytical techniques, understand ways in which information systems are used in organizations and industries, gain understanding of the evolving scenario of big data analytics auditing, perceive the progressive convergence of analytics methods, information processing, and telecommunication technologies and link audit analytics to corporate continuous monitoring and business process support. The emphasis is on the use of statistics and the interpretation of results rather than the mathematics of specific tools and techniques.

This course for master's students in accounting explores the practical applications of artificial intelligence (AI) in the field. Starting from an accounting information user's perspective, the course integrates AI technologies with accounting knowledge and financial data to enhance decision-making processes. It aims to provide a comprehensive understanding of AI tools as practical instruments for improving efficiency, accuracy, and strategic insight in accounting practices. Throughout the semester, students will learn how AI can analyze financial data quickly and accurately, offering predictive insights for business strategies. The curriculum covers AI fundamentals and machine learning, with a focus on applications like financial forecasting, risk assessment, fraud detection, and behavioral analysis. Students will also gain hands-on experience with AI tools, programming languages like Python and R, as well as accounting databases commonly used in AI analytics.

In Decoding Textual Corporate Communications, students explore literature and techniques for textual analysis in accounting research. Unstructured textual data is prevalent in this field, offering a rich source for analysis. This course teaches methods to incorporate textual data into research projects, enabling researchers to pose and answer a broader range of questions.

Many successful existing applications of machine learning include systems that analyze past sales data to predict customer behavior, identify fraudulent credit card transactions, and recognize faces or spoken speech. This course will focus on the theoretical foundations of machine learning and will cover supervised learning, Bayesian decision theory, parametric methods, multivariate methods, dimensionality reduction, clustering, nonparametric methods, decision trees, linear discrimination, neural networks and deep learning, kernel machines, graphical models, Bayesian estimation, combining multiple learners, and design and analysis of machine learning experiments.

This course provides foundational Information Technology (IT) knowledge and explores how emerging technologies are reshaping businesses and impacting accounting and auditing practices. It covers topics such as Robotic Process Automation (RPA), Artificial Intelligence (AI), Blockchain, Big Data & Analytics, Machine Learning, Visualization, Drones, Internet of Things, Information Security, and Continuous Audit, highlighting their relevance to accounting and auditing. The course includes hands-on lab sessions using software and programming languages like Python and Tableau for data analytics. Through a mix of lectures, guest speakers, student presentations, and lab sessions, the course aims to cultivate students' interest in emerging technologies, equip them with data analytics skills, and foster critical thinking for the evolving landscape of accounting.

In the new digital age, data collection is ubiquitous. The sheer amount of data is overwhelming, and raw data as such quickly becomes useless. For businesses, it is critical to analyze this data and extract information from it. In this course, we look at how modern data management approaches and technology be used to understand data, extract knowledge, and operationalize it in better ways. The overall objective of this course is to introduce students to both technical and managerial issues and implications for business decisions of knowledge management and data analytics. Lectures will be complimented by laboratory exercises to expose students to practical applications of these concepts and technologies. The knowledge discovery process includes data selection, cleaning, coding, using different statistical pattern recognition and machine learning techniques, and reporting and visualization of the generated structures. The course will cover all these issues and will illustrate the whole process by examples of practical applications.

This course introduces modern techniques of neural networks and deep learning, which have revolutionized machine learning and artificial intelligence practice to graduate students. The course heavily relies on software and libraries for deep learning, including Tensorflow, Keras, and similar tools, and students are required to conduct extensive projects. An end of term team project and presentation in class is also required. Students are exposed to extremely large data with a complex feature set. Pattern and image recognition, speech and sentiment analysis, and generating new images, texts, painting, and sounds from a given set of are among some application areas explored. A rigorous review of basic statistical foundations of neural networks, the maximum likelihood technique is presented. Basic optimization techniques used in neural networks are reviewed, including gradient descent, stochastic gradient descent, Momentum techniques such as RMSPROP, and Nesterov’s acceleration are covered, and ADAM and NADAM algorithms are reviewed. Various regularization techniques, from conventional L2 and L1 to dropout and early stopping techniques, are also reviewed. An in-depth analysis of the backpropagation algorithm is presented. Various models of neural networks and their applications are covered: sequential dense feedforward networks, one and twodimensional convolutional networks, recurrent networks, Boltzman machines, autoencoders, variational autoencoders, and Generative Adversarial Networks. Both supervised learning in regression and classification, and unsupervised techniques such as feature extraction and generative models are covered.

This course is designed for business school students, especially accounting students, to learn the emerging technology Robotic Process Automation (RPA) and its application in accounting and auditing. In this course, students will learn how to build RPA robots for different use cases in accounting and auditing. Besides learning RPA, students will also learn the basics of Artificial Intelligence (AI) and how AI can be integrated with RPA to achieve Intelligent Process Automation (IPA). The objective of this course is to prepare accounting students for the changing work environment in which technologies and automation are playing an increasingly important role. This course is also suitable for working professionals in organizations that are undergoing digital transformations.

This course provides a broad overview of the essential concepts of blockchain technology to lay the foundation necessary for applying it to accounting. It also includes the benefits, values, and opportunities of blockchain in accounting, and the risks and challenges of implementing this technology in accounting.

This course seeks to equip students with foundational knowledge and essential skills enabling them not only to understand cybersecurity risks, controls, and governance, but also to provide assurance on cybersecurity. The course provides an understanding of cybersecurity concepts that can be used to facilitate integrated audit efforts within organizations. The course also examines preventive, detective, and corrective controls, and how to apply the audit process to a cloud environment. Students will also be exposed to the mobile environment and cyber standards, as well as learn how to audit common security solutions.

This course describes a paradigm shift from the traditional auditing and monitoring approach. Rather than resorting to analyzing a sample of the population, this course presents methodologies and techniques that can be applied to the entire population of records in an audit-by-exception manner. The students learn about various related topics, such as process mining, artificial intelligence, exception identification and prioritization, automation, among others.

This course covers a wide range of emerging technologies in the accounting and auditing areas. Students are introduced to data visualization and interactive dashboards, artificial intelligence, process mining, blockchain and smart contracts, crypto currencies, cybersecurity, and text mining. Moreover, students learn about practical applications and use cases of such technologies in a business environment.

This course discusses the increasingly popular Robotic Process Automation (RPA) technology. Students learn about progressively advanced and complex scenarios of automation. In addition, they learn about the relationship between automation and the concept of continuous auditing and continuous monitoring, as well as hands-on use cases in accounting.

This course introduces students to blockchain technology and smart contracts and to how they are applied in an accounting and auditing context. Students learn about various issues related to crypto currencies and their valuation and markets, such as their unique properties and the technologies used to build them. Furthermore, students learn about information risk management and cybersecurity as well as their impact on business and good practice standards of cybersecurity.

In this course students learn about Artificial Intelligence (AI) and some of its potential applications in accounting and auditing. By studying the technology from a business perspective, students get a more holistic view of its uses. In addition to the basics of AI, students study techniques such as classifiers, cluster analysis, exception and anomaly detection, automation, and learn more advanced applications of AI in accounting and auditing.

This course allows students to design this course by allowing them to select modules of interest. More specifically, students can choose any five modules from the set of all eligible modules across all BYOC courses. A comprehensive list of potential modules can be found at the end of this syllabus.

The course aims to further improve students' analytic skills and to promote changes in the profession toward realizing a modern audit approach suited to the current business environment.

This course is coordinated by Dr. Miklos A.Vasarhelyi and taught by Rutgers AIS faculty in their areas of expertise. The topics cover the Resources-Events-Agents (REA) approach for creating logical data models in event-driven business information systems, a foundational theory in AIS, text mining methodologies, machine learning, Extensible Business Reporting Language (XBRL) and behavioral research proposal, etc.

This course exposed students to emerging technology and exogenous variables in accounting and auditing research. The topics include the Irrelevance of financial reports from the perspective of a new schemata, Real-time assurance with third-party generated information, Company disclosures through websites and social media platforms, Search index data, The application of exogenous variables in government accounting, Integrated business reports, etc.