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ENF2019 Empirical Research in Financial Accounting,
7.5 higher education credits
Third Cycle
This syllabus is a translation of a Swedish original.
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1. Confirmation
The syllabus was confirmed by the director of postgraduate studieson 2015-12-03to be valid from the spring semester, 2016.
Department in charge: Department of business administration.
2. Position in the educational system
The course is an elective course within the third cycle at the department of Business Administration, School of Business, Economics and Law at the University of Gothenburg.
3. Entry requirements
To be eligible for the course thedoctoral student must be admitted to postgraduate studies.
4. Course content
The course participants will enhance their ability to discuss and analyze relevant theoretical assumptions and methodological aspects in the empirical financial accounting literature. In addition, they obtain basic knowledge about the findings of this research. The course primarily includes the following:
- Earnings quality, including the respective roles of accruals and cash flows
- Corporate governance and its relation to financial reporting
- The quality of qualitative and quantitative disclosures, including research through text analysis
- The effect of accounting standards and management incentives on accounting quality
- Market reactions and uncertainties when financial statements are released
5. Learning outcomes
After completing the course the doctoral studentis expected to:
Knowledge and understanding
- Have deep and current knowledge in empirical research in financial accounting, including knowledge about scientific methods in the field
Skills and abilities
- Have the ability to review and assess empirical research in financial accounting
- Have the ability to present and discuss empirical research in financial accounting, both orally and in writing
Judgement and approach
- Have insight in the possibilities and limitations of empirical research in financial accounting
6. Forms of instruction
The primary form of instruction is seminars, in which course participants discuss texts (articles) under the guidance of an instructor.
7. Required reading
List of required reading is enclosed in Appendix 1.
8. Grading scale
The grades are Pass or Fail.
9. Language of instruction
The entire course, including the literature, is in English.
10. Assessment
Learning outcomes 1, 2, 3 and 4 are assessed through written take home examination. Learning outcomes 2 and 3 are further assessed through participation in seminar discussion.
In the first take home examination the student is required to do a literature review, where he/she discusses different theories and methods used in empirical research in financial accounting, relates different research articles within the field and explains how they differ or how they are similar. Also, the student is required to motivate the relevance of different methods and theoretical assumptions in the research field.
In the second take home examination the student is required to relate the literature to his/her own research project and own research issues regarding method, theory and/or expected results.
Active participation in seminars is partly compulsory and forms part of the examination of the doctoral student.
A student who has failed a test twice has the right to change examiners, if it is possible. A written application should be sent to the department.
11. Course evaluation
The course is evaluated through a written, anonymous course evaluation upon completion of the course. The results of the evaluation will be communicated to the students and will function as a guide for the development of the course.
12. Additional information
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