American journalism is going through what might be the greatest upheaval in its history. This course examines the causes of this upheaval -- technological, economic, cultural, ideological -- and their current and prospective impact. It also looks at some efforts to set standards for the performance of journalists.

What is fact? What is fiction? Can we even tell the difference any more? Today's 24-hour news environment is saturated with a wide array of sources ranging from real-time citizen journalism reports, government propaganda and corporate spin to real-time blogging, photos and videos from around the world, as well as reports from the mainstream media.

First part of course: conceptual in nature. Topics include nature of attest function, ethical and legal relationships of audits and types of audit reports. Second part: technical aspects of auditing including study and evaluation of internal control. Final part: statistical sampling and auditing in a computer environment. Prerequisite: SCH-MGMT 522 or equivalent.

Examines issues associated with the globalization of business. Topics include international business and multinational strategy, major influences in developing accounting standards, comparative accounting practices, harmonization of international accounting standards, consolidated financial statements involving foreign subsidiaries, financial statement analysis involving foreign companies, and management, auditing, and tax issues in a global environment. Prerequisite: Accountg 322 or equivalent.

A broad survey of legal problems encountered in business transactions; emphasis on implications to accountants and auditors. Prerequisite: MANAGMNT 260.

First part of course: conceptual in nature. Topics include nature of attest function, ethical and legal relationships of audits and types of audit reports. Second part: technical aspects of auditing including study and evaluation of internal control. Final part: statistical sampling and auditing in a computer environment. Prerequisite: SCH-MGMT 522 or equivalent.

An introduction to Consumer Economics and the role that consumers play including their decision-making and market and non-market consumption activities. Focus on contemporary consumer economic issues in addition to topics such as consumer rights and responsibilities, the impact of advertising, use of consumer credit, product safety, consumer fraud, and legal protections available to consumers. (Gen.Ed. SB)

Examines issues associated with the globalization of business. Topics include international business and multinational strategy, major influences in developing accounting standards, comparative accounting practices, harmonization of international accounting standards, consolidated financial statements involving foreign subsidiaries, financial statement analysis involving foreign companies, and management, auditing, and tax issues in a global environment. Prerequisite: Accountg 322 or equivalent.

A four credit honors seminar for senior STPEC students who have completed STPEC 391H with a grade of C or better. Seminar topic changes each semester. See SPIRE schedule, contact department, or see STPEC Program web-site
(www.umass.edu/stpec) for current description.

A four credit honors seminar for senior STPEC students who have completed STPEC 391H with a grade of C or better. Seminar topic changes each semester. See SPIRE schedule, contact department, or see STPEC Program web-site
(www.umass.edu/stpec) for current description.