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Main Departmental Office
Business Leadership Building, Room 213

Mailing address:
1155 Union Circle #305219
Denton, TX 76203-5017
940-565-3080

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

Ananth Seetharaman, Chair

Faculty  

Mission

The mission of the professional programs in accounting at the University of North Texas is to provide excellence in (accounting) education and research to prepare a diverse student body to succeed in an ever-changing global economy.

Research

The research interests of the faculty of the Department of Accounting are eclectic. Faculty currently are engaged in behavioral, empirical, archival, 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 technology in accounting instruction, and several faculty members continue to pioneer research in this area.

The accounting faculty contribute to a wide range of journals and actively participate in national and international conferences. During the last few years, faculty have published in such journals as Accounting, Organizations, and Society; The Accounting Review; Advances in Accounting; Advances in Taxation; Auditing: A Journal of Practice and Theory; Bank Accounting & Finance; Behavioral Research in Accounting; Contemporary Accounting Research; CPA Journal; European Journal of Operational Research; International Business and Economic Journal; International Journal of Accounting Information Systems; Issues in Accounting Education; Journal of Accountancy; Journal of Accounting and Public Policy; Journal of Accounting, Auditing and Finance; Journal of Accounting Research; Journal of Business Ethics; Journal of Information Systems; Journal of International Accounting Research; Journal of Taxation of Investments; Journal of the American Taxation Association; Managerial Auditing Journal; Petroleum Accounting and Financial Management Journal; Review of Quantitative Finance and Accounting; Strategic Finance; and Today’s CPA Journal. 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 Master of Science with majors in accounting and in taxation.

For additional program descriptions, see “Programs” below and in the G. Brint Ryan College of Business section.

Student load

Graduate students in Masters Programs may enroll in more than 9 credit hours in Fall or Spring semesters, and more than 6 credit hours in Summer only with department or Graduate Programs Office consent.

Programs

• Accounting with a concentration in Audit and Data Analytics, MS
• Accounting with a concentration in Corporate Accounting, MS
• Taxation and Data Analytics, MS

• Energy Accounting certificate

Courses

• ACCT 5020 - Accumulation and Analysis of Accounting Data
• ACCT 5110 - Fundamentals of Accounting Research
• ACCT 5120 - Data Analysis in Accounting
• ACCT 5130 - Accounting for Management
• ACCT 5140 - Advanced Accounting Analysis
• ACCT 5150 - The Development of Accounting Theory
• ACCT 5160 - Issues in Financial Accounting and Standard Setting
• ACCT 5170 - Accounting Communication
• ACCT 5180 - Topics in Financial Accounting
• ACCT 5200 - Professional Ethics and Corporate Governance
• ACCT 5250 - Strategic Cost Management
• ACCT 5270 - Managerial Cost Accounting
• ACCT 5300 - Federal Taxation of Income
• ACCT 5310 - Tax Research and Administrative Procedure
• ACCT 5320 - Taxation of Flow-Through Entities
• ACCT 5330 - Taxation of C Corporations
• ACCT 5340 - Oil and Gas Taxation
• ACCT 5350 - Multijurisdictional Taxation
• ACCT 5360 - Advanced Topics in Federal Taxation
• ACCT 5370 - Family Tax Planning
• ACCT 5380 - Tax Practice and Procedures
• ACCT 5390 - Taxes and Business Strategy
• ACCT 5410 - External Auditing
• ACCT 5430 - Auditing — Special Problems
• ACCT 5440 - IT Auditing
• ACCT 5450 - Seminar in Internal Auditing
• ACCT 5470 - Auditing — Advanced Theory
• ACCT 5480 - Fraud Examination
• ACCT 5520 - Governmental and Non-Profit Accounting
• ACCT 5630 - Accounting Systems and Controls
• ACCT 5640 - Current Topics in Accounting Information Systems
• ACCT 5641 - Current Electronic Commerce Topics in Accounting Information Systems
• ACCT 5700 - Energy Industry Fundamentals
• ACCT 5710 - Oil and Gas Accounting
• ACCT 5720 - Energy Accounting, Federal Tax and Financial Reporting
• ACCT 5760 - Accounting Based Valuation
• ACCT 5780 - Professional Exam Competency
• ACCT 5800 - Internship
• ACCT 5890 - International Accounting
• ACCT 5900 - Special Problems
• ACCT 5910 - Special Problems
• ACCT 6010 - Seminar on Advanced Topics in Accounting Research
• ACCT 6190 - Seminar on Theory Development and Theory Formulation
• ACCT 6290 - Seminar on Behavioral Research in Accounting
• ACCT 6390 - Seminar on Capital Markets-Based Accounting Research
• ACCT 6490 - Independent Research Paper I
• ACCT 6590 - Independent Research Paper II
• ACCT 6900 - Special Problems
• ACCT 6910 - Special Problems
• ACCT 6940 - Individual Research
• ACCT 6950 - Doctoral Dissertation

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