Accounting and Government Regulation
INSTRUCTOR: Dr. Julia Higgs
OFFICE AND HOURS
Boca campus: Business East 137
Available also by appointment
See readings for each week:
Students will learn about current and past regulatory bodies affecting both the
domestic and international accounting profession. The course will emphasize the
understanding of the political, legal and conceptual issues with standard setting.
Beyond just understanding regulation, the course should assist the student in
having a sense of both how and why current standards have arisen. The course
also aids the students in accounting research by helping them to identify which
regulatory bodies have jurisdiction over certain issues.
Students will participate in the regulatory process by responding to an exposure
Students are expected to come to class having (a) READ the text material
assigned for that day and (b) ATTEMPTED any and all assignments.
Students are responsible for the use of blackboard. Syllabus updates
(reading assignments) may be necessary during the semester. Students are
expected to access the class announcements for updates. Students should
check announcements periodically between each class meeting.
Unless instructed otherwise, ALL work to be submitted for consideration
toward a student's course grade is to be attempted and completed on an
ACADEMIC IRREGULARITIES, HONESTY AND CLASSROOM CONDUCT:
All students are referred to the Chapter 6C5-4.001 of the Student Handbook
entitled “Honor Code, Academic Irregularities, and Student’s Grievances.” It is
the policy of the School of Accounting at Florida Atlantic University to adhere to
the provisions of this section. Faculty of the School of Accounting will take
action to secure the maximum penalty in the event of any observation of a
A fundamental principle of academ