Department of Accounting
Main Departmental Office
Business Administration Building, 215
P.O. Box 13677
Denton, TX 76203-6677
(817) 565-3080

Student Advising Office
Business Administration Building, 216
(817) 565-3092

Frederick H. Wu, Chair

Graduate Faculty: Boley, Boynton, Clay, Coda, Coe, Conover, Copeland, 
Hunt, Klammer, Koch, Mayper, Merino, Michaelsen, Morris, Neeley, Price, 
Raman, Trewin, Wilner, Wu.

Research

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

    The accounting faculty contributes to a wide range of journals and 
actively participates in national and international conferences. During 
the last few years, faculty have published in such journals as 
Accounting Horizons; Accounting, Organizations, and Society; The 
Accounting Review; Advances in Accounting; Auditing: A Journal of Theory 
and Practice; Contemporary Accounting Research; CPA Journal; EDP 
Auditor; Issues in Accounting Education; Journal of Accountancy; Journal 
of Accounting, Auditing and Finance; Journal of Accounting and Public 
Policy; Journal of the American Taxation Association; Journal of 
Business and Economics; Journal of Information Systems; Petroleum 
Accounting and Financial Management Journal; Management Accounting; Oil 
and Gas Quarterly; Public Finance Quarterly; and Research in 
Governmental and Nonprofit Accounting. 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 
following degrees:

  -Master of Science, and
  -Doctor of Philosophy, both with a major in accounting.

    For program descriptions, see the "Degree Programs" section under 
College of Business Administration.

Courses of Instruction

    All Courses of Instruction are located in one section at the back of 
this catalog.