Course Description
This course is to provide the accounting Ph.D. students with the knowledge on the core methodologies for contemporary accounting research and other research-related skills such as reading and writing accounting academic papers. We will use the seminal top journal papers for this purpose. The topics will include (but not limited to) value relevance of accounting numbers, earnings quality, accounting conservatism, earnings management, cost of capital and valuation, mispricing, analyst forecast properties, auditing, CEO compensation and turnover, and corporate governance. After taking this course, the students are expected to know the representative methods to measure the variables and specify the regression models for each topic, and be able to apply these methodologies to do their own empirical works to do the accounting research.
Intended Learning Outcomes
CILO-1: Apply basic accounting research methods.
CILO-2: Conduct independent accounting research using appropriate methods.
CILO-3: Specify the research design and the application of research methods to solve accounting related problems.
CILO-4: Find their own research topics using the existing research methods and their own designed methodologies.