| Course ID: | ACCT 9030. 3 hours. Repeatable for maximum 9 hours credit. |
| Course Title: | Conducting Empirical Studies in Accounting Research |
Course
Description: | Doctoral students learn how to access the primary databases that
support capital markets research in accounting, using the SAS
programming language. Students apply skills acquired in the
course, replicating a published empirical accounting study under
the instructor's supervision. |
| Oasis Title: | STUDIES ACCT RESRCH |
| Prerequisite: | Permission of department |
Semester Course
Offered: | Offered every year. |
| Grading System: | A-F (Traditional) |
|
| Course Objectives: | ·Achieve adequate proficiency using the SAS programming language
to replicate an empirical study in accounting research.
·Develop the understanding and skills to manipulate and maintain
data and source language files on a UNIX based file server.
·Learn how to access and retrieve data from three major databases
(CRSP, COMPUSTAT, and IBES) maintained on the remote Wharton WRDS
file server.
·Learn how to merge data from major databases in accounting
research, how to select specific records from the data, and how
to perform routine statistical analyses on the data.
·Learn how to craft a research working paper, using familiar word
processing and spreadsheet software, and the replicated empirical
study as the focus for the presenatation. |
| Topical Outline: | The following list of topics, although not exhaustive, is
indicative of ideas that will be covered in this course.
·The basics of the SAS data step.
·Using SAS data steps to read in data, merge data, and subset
data.
·Using mainstream SAS procedures to manipulate and analyze data.
·Learning how to de-bug SAS source code.
·An introduction to the UNIX operating system.
·Communicating with UNIX based file servers using the SSH Secure
Shell communications program.
·Using the SSH File Transfer program to explore, manipulate,
upload and download files and directories on a UNIX file server.
·Installing and using X-Windowing software on a personal computer
to communicate with SAS programming software residing on a UNIX
based server using a windowing environment.
·Communicating with, and exploiting the resources on, the Wharton
WRDS server.
·Selecting and downloading CRSP, COMPUSTAT, and IBES data from
the Wharton WRDS server to a local server or PC.
·How to merge data extracted from the CRSP, COMPUSTAT, and IBES
databases.
·Learning how to create visually pleasing, and informative,
tables in a research study.
·How to organize, write, and present findings in a research
report that meets the norms of publication in accounting
research.
·Replication of a published empirical study in accounting
research under the supervision of the instructor. |