DRE 3400 Analytical Accounting Research
DRE 3400 Analytical Accounting Research
The course provides students with tools to understand and build models that help answering research questions in the field of accounting. The course focuses on four widely used paradigms in accounting research, that is, agency theory, disclosure theory, signaling theory and rational expectations theory. It will prepare students to conduct analytical accounting research themselves but will also be helpful to students who want to conduct empirical research (especially wrt. hypothesis development).
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Students will gain a comprehensive understanding of different model classes used in analytical accounting research. They will understand the respective strengths and weaknesses of the different model classes.
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Students will know how to evaluate accounting models focusing on their general suitability for the respective research question and their underlying assumptions.
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Students will gain an understanding that an ideal research process works as some form of feedback loop. Formal theory is the fundament for empirical hypotheses, but empirical results need to be considered when developing new theories.
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Students will develop skills in analytical research design, including the ability to formulate research questions that might be answered by applying analytical modelling.
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Students will be able to identify the model class suitable to investigate a certain research question. They will also be able to build a model to address specific research questions.
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Students will be able to identify differences between theory and empirical fact. They will be able to use theoretical restrictions to guide empirical analysis.
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Students will be able to present analytical research findings in an understandable way, both in written form and in presentations.
Students will develop a way of “analytical thinking” that enables them to question (potentially premature) conclusions on certain observations.
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Agency theory
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Disclosure theory
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Signaling theory
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Rational expectations theory
The course will be held every two weeks in one semester. It will include a combination of lectures, class discussions and student presentations. For each course meeting, students prepare by reading and analyzing research papers that are assigned in advance.
Enrollment in a PhD Programme is a general requirement for participation in PhD courses at BI Norwegian Business School.
External candidates are kindly asked to attach confirmation of enrollment in a PhD programme when signing up for a course. Other candidates may be allowed to sit in on courses by approval of the courseleader. Sitting in on a course does not permit registration for the course, handing in exams or gaining credits for the course. Course certificates or confirmation letters will not be issued for sitting in on courses.
Disclaimer
Deviations in teaching and exams may occur if external conditions or unforeseen events call for this.
| Assessments |
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Exam category: Submission Form of assessment: Submission PDF Exam/hand-in semester: First Semester Weight: 40 Grouping: Individual Duration: 1 Semester(s) Comment: Referee report on an assigned research paper Exam code: DRE 34001 Grading scale: ECTS Resit: Examination when next scheduled course |
Exam category: Submission Form of assessment: Submission PDF Exam/hand-in semester: First Semester Weight: 60 Grouping: Individual Duration: 1 Semester(s) Comment: Research proposal for an analytical research paper Exam code: DRE 34002 Grading scale: ECTS Resit: Examination when next scheduled course |
All exams must be passed to get a grade in this course.
| Activity | Duration | Comment |
|---|---|---|
Group work / Assignments | 50 Hour(s) | |
Student's own work with learning resources | 100 Hour(s) | |
Teaching | 30 Hour(s) | Lectures and class discussions |
A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 6 ECTS credits corresponds to a workload of at least 160 hours.