University of North Carolina at Greensboro
Bryan School of Business and Economics
Department of Accounting and Finance
ACC 630: Seminar in Contemporary Accounting Issues
Spring 2014 3:30-6:20
Instructor: Professor Hughen, PhD, CPA
Office: 336 Bryan
Phone: 334-5603
E-mail: lmkolbas@uncg.edu
Office hours: Tuesdays and Thursdays 11:30am – 1:30pm and by appointment.
Course Objectives
1. Examine current topics relevant to CPAs and other accountants but not generally covered in other
accounting classes.
2. Conduct independent research to develop an expertise in assigned areas.
3. Develop experience speaking in front of a large group.
4. Prepare and deliver presentations in a clear, effective manner.
5. Think critically and ask questions when others present.
6. Evaluate the understandability and effectiveness of peer presentations.
7. Formulate opinions related to the issues being discussed.
Professionalism
The primary purpose of the Bryan School is preparing students for the business world. This class will
therefore be run in a professional manner. Promptness, attendance and attention are expected.
Professionalism should be shown towards all members of the course and includes listening when others
are talking, not attacking anyone else’s opinion or comments, not talking over people or monopolizing
the conversation and refraining from using your phone or computer for non-class related activities
during class. Your participation grade may be adversely affected by a lack of professionalism shown
towards me or other students in or outside of the class if the context relates to this course.
Course Resources
No textbook is required; all readings will be from publicly available websites or can be obtained from
the UNCG library at http://library.uncg.edu/. If a specific article is assigned, the document or a link to
the document will be posted in Blackboard.
Grading Scale:
A
93 - 100%
A- 90 - 92.99%
B+ 87 - 89.99%
B
83 - 86.99%
B- 80 - 82.99%
C+ 77 - 79.99%
C
70 - 76.99%
F
Below 70%
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Final course grades
 Quizzes (5 quizzes each worth 6%) 30%
 Midterm 15%
 Final Exam 20%
 Presentations (first presentation worth 10%, second worth 15%) 25%
 Participation 10%
Assignments
Readings and/or any other materials to help students prepare for class are posted in Blackboard.
You should come to class having done a thorough review of the topics being presented (i.e., having read
all of the assigned articles). Students assigned to present (see the “Presentations” section below) should
conduct independent research in addition to the articles assigned. Please see the “Links to Additional
Resources” in Blackboard for suggested websites to use for research.
Presentations
Each student will be assigned two 10-15 minute individual presentations. The first presentation is worth
10% and the second is worth 15% of the final course grade. Each presentation should explain the answer
to an assigned question in a simple, straightforward manner. For information on how to prepare for your
presentation, please see the “Preparing for Presentations” document in Blackboard’s Course Documents.
Presentations will be graded using the rubric shown below. Before each class I will send out a Google
survey asking all students to provide feedback on each of the presentations from that day. Surveys must
be completed and submitted by 11:59pm after each class. This data will be combined with my own
assessment in determining the presentation grade and to decide what concepts will be included on
quizzes and/or exams. If a student does not submit the evaluations following class, 0.50% of the course
grade will be lost as indicated in the Participation Grade section below.
Grades for each item in the rubric shown below are determined on a scale of 1-10 where:
10 = outstanding
8-9 = very good
6-7 = good
4-5 = average
2-3 = below average
1 = poor
The total for each item below can be divided by 50 to obtain the percentage grade for the presentation.
The Discussant:
Explains information in an interesting manner; does not read from notes or slides
Explains information simply enough that everyone can follow along (understandable)
Demonstrates a complete knowledge of the topic; shows that the right amount of
research was done
Minimizes details so that the main points stand out
Uses the right amount of time to speak; enough to adequately cover information but
does not get cut off before the assigned question is answered
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Grade
Attendance and Participation
 You will automatically earn the full 10% of your course grade as participation if you attend all
classes, complete all peer- and self-evaluations of presentations following each class, and have
logical responses (based on presentations and assigned readings) to questions asked of you during
class.
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You are expected to attend every class. If you miss class, your participation grade will be reduced by
10% of the maximum amount (i.e., 1% of your overall course grade) if you do not turn in a written
report which sufficiently answers all of the questions that were discussed in class that day using the
assigned readings. The report must be turned in no later than one week after the missed class. The
report is graded on a pass/fail basis as if the questions were assigned quiz or exam questions.
If you miss more than two classes in the semester, your course grade will be reduced by 1% for each
class missed (i.e., if you miss three classes during the semester, the highest possible grade in the
course is 97% even if all three written reports are submitted).
You are expected to complete an evaluation of each presenter after every class. Prior to each class
you will receive a Google survey requesting feedback on each presenter which must be completed
and submitted by 11:59pm after each class. If a student does not submit the evaluations before this
deadline, his/her participation grade will be reduced by 5% of the maximum amount (i.e., 0.5% of
your overall course grade).
During each class there will be time allocated to an open discussion in which I will call on randomly
selected students to answer questions based on the topic discussed in class. If a student appears
unprepared, his/her participation grade will be reduced by 5% of the maximum amount (i.e., 0.5% of
your overall course grade).
Quizzes, Midterm, and Final Exam
 There will be five quizzes during the semester. Quizzes will consist of a few (1-3) short answer
questions based on assignments or class discussions from the prior week.
 If you have a valid reason for missing class on the day a quiz is given and approval from me before
class begins, you can evenly allocate the points from one missed quiz to the remaining quizzes. If
you miss any additional quizzes, the grade(s) will be zero. If you do not have approval before the
first missed quiz, your grade will be a zero on that quiz.
 There will be one midterm exam consisting of 4-6 short answer questions based on assignments
and/or class discussions from the first six classes of the semester.
 There will be one final exam consisting of 4-6 short answer questions based on assignments and/or
class discussions from the last eight classes of the semester.
 Students are expected to take the exams as scheduled. If you have an emergency, you must notify me
before the exam and if approval is warranted, a make-up will be scheduled.
 Using notes or other resources or communicating with classmates during a quiz or exam is not
allowed. Any evidence of cheating constitutes a violation of UNCG’s AI policy and will be
documented as such.
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Email policy:
I welcome you to email me about attendance, scheduling a meeting, questions you may have about an
assignment, or anything else. I will try to respond within 24 hours. Please note that I teach ACC 201
immediately before our class meets and cannot check or respond to emails after 1:30pm on Tuesdays
and Thursdays until the next day.
When you email me, please use a formal, professional tone. Please read the Blackboard section labeled
“Effective Email Communication”.
Disputing a grade and/or addressing concerns about class
If you want to challenge a grade, please see me during office hours or schedule an appointment with me
for a different meeting time. Please be prepared with the specific reason(s) why you feel your grade is
incorrect (i.e., telling me a grade is “not fair” is not an acceptable reason).
If you feel that the way I have structured the class or if another person’s behavior in the classroom is
impeding your ability to do well in the course, I welcome you to speak to me about it in person outside
of our class meeting time. It is important for me to know if you do not perceive fairness in the classroom
so that I have the opportunity to address the situation.
However, if a student discussing grades or classroom management becomes confrontational and/or I
deem his/her behavior unprofessional, I will turn the matter over to the MSA Committee for resolution
and will account for the unprofessional behavior in the student’s participation grade.
UNCG Policies:
Students are expected to abide by the UNCG’s Academic Integrity Policy and the Student Code of
Conduct.
Student Conduct: http://studentconduct.uncg.edu/policy/code/
Academic Integrity Policy: http://academicintegrity.uncg.edu/violation/
Student Disabilities: http://ods.dept.uncg.edu/services/
Any request for special accommodations must come through the Office of Disability Services with the
appropriate paperwork.
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SCHEDULE OF CLASS TOPICS
DATE
TOPIC
March 4
March 6
March 11
March 13
March 18
IFRS
IFRS
No class – Spring Break
No class – Spring Break
Quiz 1: IFRS
Financial Reform
Financial Reform
Quiz 2: Financial Reform classes 1 & 2
Financial Reform (continued)
JOBS Act
Introduction to the next topic: Ethics
Midterm 1: All material assigned and discussed in class March 4-March 27
Ethics
Ethics
Introduction to the next topic: Corporate Social Responsibility
Quiz 3, Sustainability Accounting / Corporate Social Responsibility
Sustainability Accounting / Corporate Social Responsibility
Quiz 4, Tax Reform
Tax Reform
Quiz 5, Audit
Audit
Final Exam
March 20
March 25
March 27
April 1
April 3
April 8
April 10
April 15
April 17
April 22
April 24
May 6
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