291. PhD Sem-Acc
A special topics course.
291-AC1. Capital Markets Research in Accounting
The emphasis in this course is on empirical-archival research methods and issues, primarily pertaining to the role of financial accounting in capital markets. Empirical research and the theory foundations for the hypotheses will be covered. Topics will vary across years to enable wider coverage of the vast literature in capital markets research in accounting, and so this course may be repeated.
291-AC2. Theoretical and Empirical Research in Managerial Accounting
This seminar provides an introduction to theoretical and empirical research in management accounting, using an economics and organizational theory framework. Some examples of topics are: framework, theoretical and empirical research in performance measurement and incentives, strategy and management accounting, strategy theories on competition, governance and firm choices.
291-AC3. Research Methods in Accounting
In this course, students will learn ways to identify important and testable accounting research questions in this seminar. They will study various design tools and learn how to evaluate research, its validity, and research ethics. The core topics will review the classic papers in accounting research. First-year PhD students will do either a replication of a published empirical paper, or a numerical example of a theoretical model. Senior students will propose and conduct new research.
It is expected that the instructor will incorporate a discussion on teaching expectations in an academic accounting career, as well as the integration of research with teaching. This will expose first year students to the expectations of an academic career in accounting, and to transition senior students to be instructors because they are likely to be course instructors for the first time.
291-AC4. Contemporary Accounting Topics (or Frontiers of Accounting Research)
Students will be exposed to the most current research topics in this seminar. The course will provide a sampler menu of research topics for first year students and will help students at the proposal stage to develop their own research area. This course may be repeated.
291-AC5. Behavioral Accounting Research in Capital Markets
This seminar explores topics in accounting research that follows the new paradigm that does not assume perfect rationality of entities (individuals, institutions, or markets) and instead allows for psychological influences in the capital markets. Some examples of topics are: accounting-related market anomalies, limited attention effects on capital markets and strategic behaviors of entities, accounting regulation response when markets are not perfectly rational, etc.
291-AC6. Tax Research in Accounting
The objective of this course is to develop your ability to critically evaluate and (possibly) conduct empirical research on the role of taxes on business activities, asset prices, and financial reporting. Important elements of this include developing: (1) An appreciation for the role of theory in applied work, (2) An understanding of research designs commonly used in accounting and finance research, (3) The necessary skills to design and conduct empirical research, and (4) Skills to identify a marketable project.
291-AC7. Special Topics in Accounting (2 units)
This course will examine research in a range of accounting areas, including Financial Accounting, International Accounting, Book-Tax Differences, and Auditing. Assignments likely will include the following: (1) Actively participate in class discussions of research papers; (2) Present and/or discuss at least one of the papers; (3) Draft at least one referee report; (4) Develop a research proposal on an original research idea; (5) A final exam.
291- AC8. Contemporary Topics in Accounting (2 units)
This course focuses on research in accounting, primarily pertaining to financial intermediaries and capital markets. In each session we will discuss the assigned papers.