|This course is designed for Ph.D. students who are interested in understanding, evaluating, and conducting empirical financial accounting research. The focus of the class will be on research sometimes known as positive accounting theory (Watts and Zimmerman, 1986) and emphasizes the importance of contracting in the financial reporting process. Specific topics covered will include accounting choice and earnings management research. Other topics in financial accounting research may also be covered.
The course will largely involve reading and discussing research papers. In reading these papers, the focus will be on methodology and research design as well as the underlying economic issues.
|A reading list of academic papers, both published and unpublished, will be provided.|
|Grades will be based on three equally-weighted components: (1) weekly paper write-ups and class participation, (2) a referee report, (3) final project/presentation. The final project will comprise students writing a research proposal which they will present in class. Cannot be taken pass/fail. No auditors.|
Description and/or course criteria last updated: 6/10
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