cod. 1006232

Academic year 2018/19
1° year of course - Second semester
Academic discipline
Economia aziendale (SECS-P/07)
A scelta dello studente
Type of training activity
Student's choice
28 hours
of face-to-face activities
4 credits
hub: PARMA
course unit

Learning objectives

Objectives of the course are:
1) to teach the methods of measurement of earning quality (based on accruals, frequency distribution of earnings and conservatism) and audit quality (based on audit opinion, Big4, audit fees, internal control system);
2) to develop skills to use the several methods of earning and audit quality;
3) to develop independent evaluation of the earning management methodologies that affect the earning and audit quality of the enterprise. This mean, for example, to be able to choose the coherent earning management method respect to the objective of the firm and with the law and accounting standard;
4) to develop communitation skills of the several earning management methodologies for correct and transparent relation between enterprise and stakeholders;
5) to develop understanding skills related to specific earning management methodologies based on accrual, frequency distribution of earnings and conservatism.


Knowledge of the basic assumption of accounting and Financial reporting and english language

Course unit content

Earning quality
and Audit Quality

Full programme

1. Accruals
2. Earning management with frequency distribution
3. Audit Opinion
4. Audit Fees
5. Big4
6. Internal Control over Financial Reporting


Mazza T., Audit quality, misure individuali e multidimensionali, Giappichelli, 2016

Teaching methods

Traditional and interactive teaching

Assessment methods and criteria

Evalutation is based on:
1) homeworks (40%);
2) class partecipation and in-class presentation (60%)

Other information

- - -