Course descriptions represent courses expected to be offered during the 2007-2008 academic year. While the School endeavors to offer as many of the courses as possible, not all courses are offered every semester. It is important to check with individual departments prior to scheduling classes to determine the availability of courses for any given semester.

The Wharton School and the University of Pennsylvania reserve the right to make changes affecting policies, fees, curricula, or any other matters announced here.

ACCT 910/911 Analytical Research in Accounting
This two quarter sequence covers various analytical models and modeling techniques that are commonly used in accounting research. Specific topics include the impact of a firm's accounting information externally — on stock prices or the behavior of other firms — and the role of accounting information in performance evaluation and decision making within the firm. Students generally take this sequence in the fall quarter of the second year.

ACCT 920/921/922 Empirical Research in Accounting
This three quarter sequence includes a fundamentals course (ACCT 920) that covers empirical research design and provides students with an historical perspective on accounting research. ACCT 921 and ACCT 922 cover specific topical areas (e.g., research on analysts, regulation, tax) or methodologies (e.g., econometric techniques, event studies, use of survey data).