| Course Name | Contemporary Research in Accounting II |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| BA 662 | Fall/Spring | 3 | 0 | 3 | 7.5 |
| Prerequisites | None | |||||
| Course Language | English | |||||
| Course Type | Elective | |||||
| Course Level | Third Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | The course is designed to enhance the accounting research knowledge of the students with empirical research in accounting and to aim to improve their skills to critically analyze the overall design of a research paper. |
| Learning Outcomes | The students who succeeded in this course;
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| Course Description | Topics covered will be grouped under the main research areas within accounting research including the impact of accounting information on stock prices, the effect of accounting discretion on other firm behavior, the use of accounting numbers to predict firm performance, and the role of management accounting information in performance evaluation and decision-making within firms as well covering current developments regarding corporate governance and disclosure issues. |
| Related Sustainable Development Goals | |
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| Core Courses | |
| Major Area Courses | X | |
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | International Accounting | 1. Hollis Ashbaugh, Morton Pincus, Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings, Journal of Accounting Research, 39 (3), 2001, 417-434,17p; 2. Herrmann T. (2019) Financial reporting for capital market participants. In: The Decision Usefulness of Additional Fair Value Disclosures. Controlling und Rechnungslegung - Managerial and Financial Accounting. Springer Gabler, Wiesbaden; 3. Lantto AM, Sahlstrom P , Impact of International Financial Reporting Standard adoption on key financial ratios Source: Accounting And Finance , Volume: 49. Issue:2 Pages: 341-361 Published: JUN 2009, 21p |
| 2 | International Accounting | 4. Patrick Leblond (2011) EU, US and international accounting standards: a delicate balancing act in governing global finance, Journal of European Public Policy, 18:3, 443-461, 19p; 5. Mary E. Barth, Wayne R. Landsman, Mark Lang ,Christopher Williams, Are International Accounting Standards-based and US GAAP-based Accounting Amounts Comparable? , Journal of Accounting and Economics,54(1) August 2012, 68-93, 25p; 6. Hans B. Christensen, Edward Lee, Martin Walker & Cheng Zeng (2015) Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?, European Accounting Review, 24:1, 31-61, 31p |
| 3 | International Accounting | 7. Alessandro Mechelli, Vincenzo Sforza, Alessandra Stefanoni, Riccardo Cimini, in "Financial Reporting" 2/2018, pp. 7-35, DOI:10.3280/FR2018-002002; 8. Speziale MT. (2019) Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature Review. In: Idowu S., Del Baldo M. (eds) Integrated Reporting. CSR, Sustainability, Ethics & Governance. Springer, Cham |
| 4 | Research topic for the review paper | |
| 5 | Corporate Governance | 9. Lobue RM,2009 Is accounting at odds with corporate governance? , European Journal Of International Management Vol:3 Issue:1Pages: 21-41, 21p; 10. Lahlou I. (2018) The Impact of Corporate Board Characteristics on Firm Value: A Literature Survey. In: Corporate Board of Directors. Palgrave Macmillan, Cham; 11. Christofer Adrian Sue Wright Perceptions of shareholders and directors on corporate governance: what we learn about director primacy First published: 04 December 2018 https://doi.org/10.1111/acfi.12418; 12. Sterling Huang and Gilles Hilary (Sept 2018) Zombie Board: Board Tenure and Firm Performance, Journal of Accounting Research, Volume56, Issue 4, Pages 1285-1329 https://doi.org/10.1111/1475-679X.12209 |
| 6 | Corporate Governance | 13. David H.Erkens, Mingyi Hunga, Pedro Matos, Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide, Journal of Corporate Finance,18( 2) April 2012, 389-411; 14. Stijn Claessens, B. BurcinYurtoglu, Corporate governance in emerging markets: A survey, Emerging Markets Review,(15) June 2013, 1-33; 15. Jonty Tshipa , Leon Brümmer, Hendrik Wolmarans and Elda du Toit Management Dynamics : Journal of the Southern African Institute for Management Scientists, Volume 27 Number 1, 2018, p. 20 – 38; 16. Mouna Aloui, Anis Jarboui, (2018) "The effects of corporate governance on the stock return volatility: During the financial crisis", International Journal of Law and Management, Vol. 60 Iss: 2, pp.478-495, https://doi.org/10.1108/IJLMA-01-2017-0010, 28 p |
| 7 | Managerial Accounting Research | 17. Robert W.Scapens Michael Bromwich , December 2010, Management Accounting Research: 20 years on, Management Accounting Research, Volume 21, Issue 4,Pages 278-284,9 p; 18. Michael D. Shields (2018) A Perspective on Management Accounting Research. Journal of Management Accounting Research: Fall 2018, Vol. 30, No. 3, pp. 1-11. https://doi.org/10.2308/jmar-10618; 19. Mustafa Ciftci and Taisier A Zoubi (2018) The Magnitude of Sales Change and Asymmetric Cost Behavior. Journal of Management Accounting Research In-Press |
| 8 | Managerial Accounting Research | 20. E. Pieter Jansen, (2018) "Bridging the gap between theory and practice in management accounting: Reviewing the literature to shape interventions", Accounting, Auditing & Accountability Journal, Vol. 31 Issue: 5, pp.1486-1509, https://doi.org/10.1108/AAAJ-10-2015-2261; 21. Steve Buchheit, Austin Lansing Reitenga, George W. Ruch, and Daniel A. Street (2018) Are CFOs Effective Operators? An Empirical Analysis of CFO / COO Duality. Journal of Management Accounting Research In-Press; 22. Kenneth A. Merchant, Carolyn Stringer, and Paul Shantapriyan (2018) Setting Financial Performance Thresholds, Targets, and Maximums in Bonus Plans. Journal of Management Accounting Research: Fall 2018, Vol. 30, No. 3, pp. 55-73. |
| 9 | Behavioral Research in Accounting | 23. Seow, Jean-Lin ,Cue usage in financial statement fraud risk assessments: effects of technical knowledge and decision aid use, Source: Accounting And Finance Volume: 49 Issue: 1 Pages: 183-205 Published: MAR 2009,23p; 24. Anthony D. Nikias (2018) An Experimental Examination of the Effects of Information Control on Budget Reporting with Relative Project Evaluation. Journal of Management Accounting Research In-Press |
| 10 | Behavioral Research in Accounting | 25. Christoph Feichter, Isabella Grabner, and Frank Moers (2018) Target Setting in Multi-Divisional Firms: State of the Art and Avenues for Future Research. Journal of Management Accounting Research: Fall 2018, Vol. 30, No. 3, pp. 29-54, 25p; 26. Arunachalam V, Beck G, Functional fixation revisited: the effects of feedback and a repeated measures design on information processing changes in response to an accounting change, Source: Accounting Organizations And Society Volume: 27 Issue: 1-2 Pages: 1-25 Published: JAN-MAR 2002, 25p; 27. Moroney, Robyn, Does industry expertise improve the efficiency of audit judgment?, Auditing-A Journal Of Practice & Theory Volume: 26 Issue: 2 Pages: 69-94 Published: NOV 2007, 26p |
| 11 | Auditing | 28. Joseph V. Carcello, Dana R. Hermanson, and Zhongxia (Shelly) Ye (2011) Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions. Auditing: A Journal of Practice & Theory: August 2011, Vol. 30, No. 3, pp. 1-31; 29. ere R. Francis (2011) A Framework for Understanding and Researching Audit Quality. Auditing: A Journal of Practice & Theory: May 2011, Vol. 30, No. 2, pp. 125-152; 30. Aıyesha Dey, Dec 2008, Corporate Governance and Agency Conflicts, Journal of Accounting Research, Vol. 46 No. 5, pp.1143-1182; 31. Ferdinand A. Gul, Gaoguang (Stephen) Zhou, and Xindong (Kevin) Zhu (2013) Investor Protection, Firm Informational Problems, Big N Auditors, and Cost of Debt around the World. Auditing: A Journal of Practice & Theory: August 2013, Vol. 32, No. 3, pp. 1-30 |
| 12 | Auditing | 32. Christine Nolder and Tracey J. Riley (2014) Effects of Differences in National Culture on Auditors' Judgments and Decisions: A Literature Review of Cross-Cultural Auditing Studies from a Judgment and Decision Making Perspective. Auditing: A Journal of Practice & Theory: May 2014, Vol. 33, No. 2, pp. 141-164; 33. Bertrand Malsch and Steven E. Salterio (2016) “Doing Good Field Research”: Assessing the Quality of Audit Field Research. Auditing: A Journal of Practice & Theory: February 2016, Vol. 35, No. 1, pp. 1-22; 34. Soo Young Kwon, Youngdeok Lim, and Roger Simnett (2014) The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market. Auditing: A Journal of Practice & Theory: November 2014, Vol. 33, No. 4, pp. 167-196 |
| 13 | Financial Accounting | 35. Shuping Chen,Xia Chen,And Qiang Cheng, Do Family Firms Provide More or Less Voluntary Disclosure? Journal of Accounting Research, Vol. 46 No. 3 June 2008,499-526 DOI: 10.1111/j.1475-679X.2008.00288.x; 36. Mary E. Barth (2018) How International Accounting Research Influences Policy and Standard Setting. Journal of International Accounting Research: Summer, Vol. 17, No. 2, pp. 1-11; 37. Soderstrom, Naomi S, Sun, Kevin Jialin, IFRS adoption and accounting quality: A review, Source: European Accounting Review Volume: 16 Issue: 4 Pages: 675-702 Published: 2007, 28p; 38. Roman Chychyla, Andrew J. Leone, Miguel Minutti-Meza, Sept 2018, Complexity of financial reporting standards and accountingexpertise, Journal of Accounting and Economics, in print |
| 14 | Financial Accounting | 39. Vicki Wei Tang, June 2018,Wisdom of Crowds: Cross‐Sectional Variation in the Informativeness of Third‐Party‐Generated Product Information on Twitter, Journal of Accounting Research, Volume 56, Issue 3.Pages 989-1034; 40. Ray Ball Ashok Robin Gil Sad, Review of Accounting Studies, September 2008, Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism, Volume 13, Issue 2–3, pp 168–20; 41. Determinants and Consequences of a Voluntary Turn Away from IFRS to Local GAAP: Evidence from Switzerland By: Fiechter, Peter; Halberkann, Jerome; Meyer, Conrad, EUROPEAN ACCOUNTING REVIEW Volume: 27 Issue: 5 Special Issue: SI Pages: 955-989 Published: OCT 20 2018 |
| 15 | Presentation of the review papers | |
| 16 | Presentation of the review papers |
| Course Notes/Textbooks | |
| Suggested Readings/Materials | Moizer, Peter, Publishing in accounting journals: A fair game?, Source: ACCOUNTING ORGANIZATIONS AND SOCIETY Volume: 34 Issue: 2 Pages: 285-304 Published: FEB 2009 |
| Semester Activities | Number | Weigthing |
| Participation | 1 | 30 |
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | 1 | 30 |
| Presentation / Jury | ||
| Project | 1 | 40 |
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | ||
| Final Exam | ||
| Total |
| Weighting of Semester Activities on the Final Grade | 3 | 100 |
| Weighting of End-of-Semester Activities on the Final Grade | ||
| Total |
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
| Study Hours Out of Class | 16 | 6 | 96 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | 1 | 15 | |
| Presentation / Jury | |||
| Project | 1 | 51 | |
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | |||
| Final Exams | |||
| Total | 210 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To be able to master existing theoretical knowledge in their specialized area of business administration. | X | ||||
| 2 | To be able to gain in-depth knowledge of research methodologies and design. | X | ||||
| 3 | To be able to acquire advanced knowledge of data collection and analysis techniques. | X | ||||
| 4 | To be able to design and conduct original research with a scholarly theoretical emphasis. | X | ||||
| 5 | To be able to disseminate scholarly knowledge in well-known academic networks. | X | ||||
| 6 | To be able to demonstrate the ability to communicate the results of their research in a clear and effective manner with various audiences. | X | ||||
| 7 | To be able to have concerns for the high ethical standards in research, and teaching. | X | ||||
| 8 | To be able to adopt critical attitude toward the extant literature and practice in the specialized area of business administration. | X | ||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
