Course ID: | ACCT 9110. 3 hours. Repeatable for maximum 9 hours credit. |
Course Title: | Positive Accounting Research |
Course Description: | Empirical accounting research related to earnings management,
audit quality, and other related topics. |
Oasis Title: | POSTIVE ACC RESEAR |
Prerequisite: | Permission of department |
Semester Course Offered: | Offered every year. |
Grading System: | A-F (Traditional) |
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Course Objectives: | This seminar focuses on the incentives and outcomes associated with managerial
discretion over reported accounting numbers and the auditor's role in this
process. A broad goal is to provide exposure to the segment of the empirical
accounting literature associated with earnings management and audit quality. A
more specific goal is to generate research ideas that can provide a springboard for
a summer paper and, ultimately, dissertation research. Student achievement in the
course will be gauged by the quality of the student's class discussion and
preparation, completion of paper summaries, performance on the final examination,
and the quality of the research proposal submitted at the end of the term. |
Topical Outline: | This course is updated each time it is offered to reflect current research in the
area. Students retaking the class will be exposed to new material each time, often
from a different professor. This list is for illustrative purposes only.
Instructors are not required to cover each of the illustrative topics, and may
substitute other current topics that are not listed.
1. Seminal papers in earnings management
2. Earnings benchmarks
3. Real earnings management
4. Taxes and earnings management
5. Auditor size and audit quality
6. Auditor legal liability
7. Auditor industry specialization
8. Auditor tenure
9. Audit committees
10. Non-audit services |