DRE 3402 Empirical Accounting Research
DRE 3402 Empirical Accounting Research
This doctoral-level course provides an in-depth exploration of empirical research topics in accounting. The course is designed to equip students with the necessary knowledge and skills to critically evaluate important areas of archival research in accounting. It will also prepare students to conduct high-quality empirical accounting research. This course aims to get students started on identifying important and researchable topics in accounting, formulate testable hypotheses about those topics, and select valid and powerful research designs/empirical methods to test these hypotheses. The research examined will include classic papers to provide insight into the underlying foundations of the research streams as well as more recent papers to provide insight into contemporary issues.
- Students will gain a comprehensive understanding of the research methods used in empirical accounting research, and their respective strengths and weaknesses.
- Students will develop an advanced understanding of statistical models and techniques commonly used in empirical accounting research, including multiple regression analysis, fixed-effect analysis, and event studies.
- Students will learn how to critically evaluate the quality and reliability of empirical research in accounting, including issues related to sample selection, measurement, and data analysis, in order to identify gaps in the literature and contribute to the advancement of the field.
- Students will develop advanced skills in research design, including the ability to formulate research questions, construct hypotheses, and design appropriate research methods to test those hypotheses.
- Students will acquire advanced data analysis skills, including the ability to collect, manage, and analyze large data sets using statistical software packages.
- Students will learn how to effectively communicate research findings, both orally and in writing, through the development of advanced skills in academic writing and presentation, including the ability to write research papers, construct tables and graphs, and deliver effective oral presentations.
- Students will develop a critical and analytical mindset, enabling them to evaluate and critique existing literature in accounting and develop their own research questions and designs.
- Students will acquire a high level of professionalism and ethical awareness in conducting empirical accounting research, including the ability to recognize and address ethical dilemmas that may arise in the research process.
- Students will develop a high level of independence, self-reflection, and self-directed learning skills, which will enable them to continue learning and contributing to the field of accounting research throughout their careers.
- Value relevance of accounting information
- Financial statement information and contracts
- Earnings management and fraud
- Disclosure
- Real effects of sustainability reporting
- Financial information intermediaries
- Hot topics
Regular class meetings are organized around lectures that discuss topics and research papers. Students are required to participate in the class through presentations of some of the assigned papers and discussions of the topics of the lectures. Homework will be assigned.
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 |
|---|
Exam category: Submission Form of assessment: Submission PDF Exam/hand-in semester: First Semester Weight: 40 Grouping: Individual Duration: 1 Semester(s) Comment: During the course of the semester, you are required to write one referee report on a working paper relevant to the course. Report should follow the suggested referee guidelines provided by The Accounting Review. Exam code: DRE 34021 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: You will be required to write and present a research proposal on an empirical financial accounting topic of your choosing. Exam code: DRE 34022 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.