Discussion of contemporary debates regarding convergence of accounting standards and analysis of the differences among countries regarding their economic and social practices and corresponding accounting systems. Specific countries and specific auditing and accounting practices and theories are discussed.
Prerequisite(s)/Course Notes: ACCT 224 or approved equivalent. Open only to matriculated graduate students in the Frank G. Zarb School of Business and in other Schools at Hofstra where appropriate. Credit given for this course or ACCT 128, not both. See specific program requirements.