Cross Cultural Experience

Independent study under the supervision of a Commerce instructor. A project directly related to business must be submitted to, and approved by, the supervising instructor prior to the Commerce School add date. Students may take COMM 4993 only once. Prerequisite: Fourth-year Commerce standing.

This course is designed to strengthen your ability to correctly interpret financial statements & their accompanying disclosures. Throughout the semester we will discuss the key disclosure rules in the United States, the communication methods available to managers, managers' incentives & ability to exert discretion over reported earnings, & the interplay between a company's corporate strategy and its financial reporting policies and practices.Prerequisite: 4th Year Commerce

This course will introduce you to financial reporting, budgeting, and auditing in not-for-profit entities; government-wide and fund financial statements for state and local governments; and generally accepted government auditing standards. This course will help prepare you to take the portion of the CPA exam related to government and not-for-profit issues and will provide a foundation for auditing, working with, and/or serving on GNP boards.

This course introduces students to sustainability reporting and environmental, social, and governance (ESG) issues, attempting to give a more expansive view of organizations' financial, social, and environmental performance. We will critically evaluate current sustainability metrics, attempt to quantify and compare firms' sustainability efforts, and discuss the challenges behind adopting rigorous, universal sustainability standards.

Tax rules are pervasive in their effect on the decisions of businesses. This course uses the economics-based framework of "all parties, all taxes, all costs" to consider how both tax and non-tax factors affect business activities. Specific decision settings examined include mergers and acquisitions, compensation, and multi-jurisdictional tax planning. How firms report these tax effects in their financial statements will also be covered.

The study of current issues in Commerce.