Includes the planning, processes (gathering evidence), & judgments required to render an opinion on an entity's internal controls and financial statements. Deals with evidence theory, risk identification & professional judgment. Audit methodology is examined through a study of auditing standards & the concepts & procedures developed to implement those standards. Other topics include data analytics, auditor independence, materiality & audit reports.

This course develops the concepts and tools needed to build and analyze investment portfolios for a wide range of investors including sovereign wealth funds (SWFs), pensions, endowments, family funds, high-net worth individuals, and even small investors taking into account a broad array of investing objectives. The course covers risk/return trade-offs and valuation in the equity, fixed income and derivative markets.

Consumer Behavior and Pricing Strategy integrates our understanding of consumers from research in marketing, psychology, and behavioral economics. We will take the perspective of a marketing manager and employ this knowledge to develop, execute, and implement effective marketing strategies. Prerequisite: M.S. in Commerce students only

This course is designed to provide a broad overview of management consulting and other related advisory services professions while also helping students develop skills that are broadly applicable in these professions as well as in other fields (business, politics, not-for-profit, etc.). Working both individually and in teams, students will gain an appreciation of what makes consulting and advisory services unique from other areas of business.

This course surveys digital technologies that are changing products, services, the way we make decisions and run business operations. While specific topics vary from year to year, examples include innovative ways to manage and visualize data, multi-sided digital platforms, the Internet of Things, digital currencies, and GenAI. Working in teams, students will propose an economically viable application of one or more of these technologies to a real-world business.

This course is designed to expand your knowledge of financial reporting from a user's perspective. To do this, we use firm disclosures to explore: how analysts use financial information to value the firm, how some managers attempt to alter perceptions of firm value, and how accounting rules can impact perceptions of firm value. Restricted to MS in Accounting Students.

Business Analytics, ranging from applied statistics to Machine learning and AI, allows us to describe markets, understand the causal forces that affect businesses, predict the economic future, and prescribe better courses of action.  IT professionals will learn what these tools are, how they work, the resources they require, how to manage projects with analytics components, and how to create and realize value from analytics initiatives.

Students will learn how to communicate effectively with data and data structures. This includes how to evaluate potential sources of data, aggregate data values from multiple sources, and compile creative, professional, and descriptive visualizations from that data. Students will learn the best type of chart or figure for different situations and how to format those visualizations to maximize the impact to the viewer.

GCOM 7730 explores three main topics: (1) mergers and acquisitions (2) non-distressed corporate restructurings in the form of leveraged buyouts and private equity and (3) distressed corporate restructuring/bankruptcy. The course is largely case-based and extends concepts and principles learned in GCOM 7060 and GCOM 7710 to practical applications. Students will additionally participate in two negotiation exercises during the term.

Teaches analytical consulting competencies focused on the fast-paced financial industry: 1) Process automation: automating repetitive tasks to increase individual productivity; 2) Financial business intelligence: accessing and manipulating information stored in organizational databases; 3) Financial Engineering: designing and implementing financial algorithms that make financial decisions. More at: http://webs.comm.virginia.edu/Grazioli/GComm7720