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For more details on the courses, please refer to the Course Catalog

Course & Curriculum
Classification Course Code Course Title Credit Language of Instruction Course Availability
General Graduate DBA5041 Business Independent Study 3 3 - No
In this course, research topics will be jointly selected by students and supervisors. Under the guidance of supervisors, students are supposed to do research independently through the semester.
General Graduate DBA5042 Models in Productions Systems 3 - No
Quantitative methods for production and operations management are discussed. Topics to be covered are inventory control models, scheduling techniques, MRP, JIT system, group technology, assembly line balancing models.
General Graduate DBA5043 Special seminar in Finance 3 - No
This seminar course focuses on recent developments in financial research. Based on critical analyses of academic papers and hands-on training with actual data, the course will help students in research design and evaluation. Each student is expected to develop and complete a research project during this course.
General Graduate DBA5044 Seminar: Research Methods in Finance 3 - No
This is a seminar course designed to introduce students to various basic research methods in Finance. Topics include: regression analysis, significance tests, statistical biases, nonparametric tests, event study methodology, asset pricing tests, simulation, and limited dependent variable models.
General Graduate DBA5046 Research Methodology in Accounting 3 - No
The Primary objective of this course is to increase ability of the students to evaluate the quality of the papers related to accounting topics andto develop a research proposal. The first half of this course is devoted to learning and discussing the nature of the tools of scientific in quiry and the remainder of the course involves the application of these research tools to accounting issues.
General Graduate DBA5047 Special Topics in Tax Accounting 3 - No
This course is designed to introduce the multi-faceted scope of research being done in the area of taxation by accounting and policy researchers. The goals are to expose students to the major areas of tax accounting research currently being undertaken and to develop an ability to critically analyze this research.
General Graduate DBA5048 Special Topics on Financial Accounting 3 - No
This course aims to develop your ability to understand and conduct empirical accounting research on the following issues:(1) financial statement analysis(2) capital market and accounting information(3) income determination and asset valuation(4) recent research topicsStudents in the early stage of doctoral program and in the late stage of master program are recommended to be enrolled in the course.
General Graduate DBA5050 Special Topics on Auditing 3 - No
The primary objective of this is to review traditional issues as well as contemporary topics in auditing theory and practices. Ph. D students are requested to present the assigned articles in the class and to submit a research proposal as a term paper. The assigned topics will include the demand in auditing, auditor independence and auditor change, audit service quality and pricing, audit implication in the capital market, the audit process, auditor judgement and decision processes.
General Graduate DBA5051 Topics in Accounting Information System 3 - No
We discuss wether the REA model, which is one of famous Entity-Relationship approaches to accounting practice proposed by Prof. McCarlthy, can be applied to Korean accounting field. Also artificial intelligence techniques suitable for AIS subjects are introduced and implemented on computer.
General Graduate DBA5052 Special Topics in Non-profit Accounting 3 - No
Accounting issues of not-for-profit organizations such as government organizations, other public organizations, social charity organizations, education organizations, and general hospitals are studies. Financial reporting by financial statements which are different from thoes for-profit firms and managerial accounting issues of budgeting and control are two main themes.
General Graduate DBA5053 Special Topics on International Accounting 3 - No
In the world of increasing international trades among countries, initiated by rapidly-growing multinational corporations, many issues on traditional areas in financial and managerial accounting become more important on the international scale. This course broadly covers accounting issues on harmonization of international financial accounting standards and on preparation of consolidated financial statements, and investigates issues arising from determination of international transfer pricing and related international taxation.
General Graduate DBA5054 Topics in Accounting Studies 3 - No
Several comtemporary topics that are not covered in order accounting courses are studied. Accounting is not only an academic field of social science but also a field of practice. So, the contemporary issues are important both theoretically. Recent accounting issues are, combined financial statements and consolidated financial statment, International Accounting Standards and Korean accounting standards, earnings manipulation of financially distressed companies, the accounting regulation among commercial law, tax law, and accounting standards and so on.
General Graduate DBA5055 Seminar in Income Determination and Asset Valuation 3 - No
This course aims to develop your to understand the conventional accounting theory and the conceptual framework of financial accounting. Specifically, the coctent of the course includes political process of accounting principle setting, income determination and asset valuation, accounting information and firm value, and accounting for price changes. All doctoral students should enroll in this course because this is the basics for other doctoral accounting studies. The class will be conducted in a seminal format, and you are expected to participate actively in all discussions.
General Graduate DBA5057 Seminar in Behavioral Accounting 3 - No
This course introduce the theories which are developed in cognitive psychology and organizational behavior, and applied to accounting research. The main topics are Prospect theory, Opportunity losses, Hindsight bias, Feedback effect, Cognitive algebra.
General Graduate DBA5058 Seminar in the Information Economics based Accounting 3 - No
Theoretical analysis based on information economics are studied. Information asymmetry problems and strategic behaviors of parties involved in accounting issues are analyzed in the conceptual framework of moral hazard, adverse selection, screening, and signalling.
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