本課程將以實證會計理論發展的順序為基礎，依序介紹：效率市場與資本資產定價模型、會計數字對資本市場的影響及運⽤、會計管制的理論基礎及契約理論對會計的影響等。

This course will be based on the order of the development of empirical accounting theory, and will introduce in order: efficient market and capital asset pricing model, the impact and application of accounting numbers on the capital market, the theoretical basis of accounting control and the impact of contract theory on accounting, etc.

高等財務會計學為一門三學分，碩一必修之基礎課程，旨在幫助同學對財務會計理論有進一步的瞭解；協助同學由著重操縱技巧的實務領域，踏入強調邏輯思考的理論殿堂，使同學能對財務會計的理論與實務均有充分的認識。本課程將以實證會計理論發展的順序為基礎，依序介紹：效率市場與資本資產定價模型、會計數字對資本市場的影響及運用、會計管制的理論基礎及契約理論對會計的影響等。

Advanced Financial Accounting is a three-credit, basic course required for the first-year master's degree. It is designed to help students gain a better understanding of financial accounting theory; to help students transition from a practical field that emphasizes operational skills to a theoretical realm that emphasizes logical thinking, so that students can have a full understanding of both the theory and practice of financial accounting. This course will be based on the sequence of the development of empirical accounting theory, and will introduce in order: efficient market and capital asset pricing model, the impact and application of accounting numbers on the capital market, the theoretical basis of accounting control and the impact of contract theory on accounting, etc.

1. Positive Accounting Theory, Watts & Zimmerman (suggested further readings)
2. Academic journals and articles

1. Positive Accounting Theory, Watts & Zimmerman (suggested further readings)
2. Academic journals and articles