May 05 2010

Phd Seminar in Financial Accounting Research

Published by at 1:09 am under PhD Courses

COURSE OUTLINE
SPRING 2010, LTU
Z. REZAEE

Time: Week starting May 24

Luleå University of Technology

Instructor: Zabi Rezaee, Ph.D., CPA, CMA, CIA, CFE, CGFM
Thompson/Hill Chair of Excellence, Professor of Accountancy

Course Philosophy

In teaching this doctoral seminar course, I act as a facilitator in developing your understanding and appreciation for empirical research in financial reporting. I have high expectations for what we will accomplish in this course based on the assumption that:

  1. You have already been exposed to the tenets of accounting research in an introductory seminar.
  2. The quality of the class discussions and the ultimate value to be gained in this course are determined largely by the effort put in prior to class.
  3. You have taken all prerequisite econometrics courses and have sufficient understanding of the primary research tools and databases used in empirical research.

Course Objectives

The objective of this course is to develop and improve your ability to assess and conduct empirical research in financial reporting by examining past and current research and exploring future research. This course intends to provide students with a fundamental understanding and appreciation of:

(1) The role of theory and anecdotal evidence in applied work and empirical research.

(2) The nature of accounting research questions addressed in an empirical research setting.

(3) The methods commonly used in accounting and business research.

(4) The skills required to design and conduct empirical research.

Course Conduct

This course will be conducted using a seminar format which requires students to take an active part in discussing and evaluating the assigned materials for each class session. I will have the role of the facilitator, providing overall guidance and structure to each class session, offering background information and opening remarks, helping with difficult issues, asking questions, and evaluating the presenter.

  1. I will present some background material regarding the assigned topics and issues.
  2. Students will present several papers (approximately four papers per student).
  3. Each presenter will submit a copy of the presentation materials (e.g., PowerPoint slides), along with a list of at least five discussion questions, two weeks before the forthcoming class.
  4. Each student should be prepared with a verbal response to each question on the list (supporting written notes are recommended). The lists are not intended to be exhaustive as we will discuss other issues related to the assigned material.

I will assign a set of papers to each student to evaluate, summarize, and present to the rest of class. Each student is expected to participate fully in class discussions. Student participation in discussions will be assessed on the basis of quality of comments, questions, and ideas, and not simply on the quantity of comments. Students are expected to ask questions of the presenter and engage in demanding and lively discussion. Unless otherwise indicated, assume you are to work individually on all graded assignments. Students address the content of the assigned papers by answering questions such as;

  1. What did the authors do?
    1. Research question
    2. Relevance to the academic and business community
  2. Why did they do it?
    1. Motivation
    2. Relevance to the prior literature
  3. How did they do it?
    1. Theoretical framework
    2. Hypothesis development
    3. Data sources
    4. Sample selection including biases
    5. Empirical test including shortcomings (low power)
  4. What are the results and contributions?
    1. Supporting hypothesis
    2. Policy implications
    3. Contributions to the literature
  5. What are the major strengths and weaknesses?
  6. Is the research question still relevant in the post-SOX era?
  7. What is an alternative way to address this topic?
    1. Problems with the tests
    2. Better tests
  8. What are the shortcomings of this approach?
  9. What are the big unresolved issues in this area?
    1. Alternative explanations for the results
  10. How can this study be extended, improved, and made more relevant to the post-SOX regime?
    1. Extensions
    2. Incremented research questions

One Response to “Phd Seminar in Financial Accounting Research”

  1. Saeid Homayounon 24 Jun 2010 at 4:13 pm

    Dear all,

    I attended Phd Seminar in Financial Accounting Research in LTU.

    This course very useful to make a new framework especially on XBRL topic.

    Best,
    Saeid Homayoun