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Middle East Technical University

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Middle East Technical University

Middle East Technical University

Department of Business Administration

Mugan

BA 6403 Topics in Accounting Research II

FALL 2009

Course Objective:

    The course is designed to enhance the accounting research knowledge of the students with empirical research in accounting and to aim to improve their skills to critically analyze the overall design of a research paper. Topics covered will be grouped under the main research areas within accounting research including the impact of accounting information on stock prices, the effect of accounting discretion on other firm behavior, the use of accounting numbers to predict firm performance, and the role of management accounting information in performance evaluation and decision-making within firms as well covering current developments regarding corporate governance and disclosure issues.

Prerequisites:

BA 6401and BA 6402

Course Requirements:

    You are responsible for studying the assigned papers and preparing a written synopsis of the articles included in weekly reading material. You are expected to participate in class discussions to critically evaluate the purpose, motivation, methodology, results and conclusions of each article assigned. Moreover, you are expected to conjure future implications of the findings on the accounting literature.

You will review the assigned papers with the following topics on mind:

    ; The research objectives/questions -- What is (are) the specific research question(s)?

    ; The motivation What was the reason to carry out this research? Is the question

    important for accounting?

    ; The theory Is there underlying theoretical framework? What are the assumptions?

    ; The hypotheses- Are the hypotheses well-developed? Do they follow the theoretical

    foundations? Do they help to answer the research questions?

    ; The research method/design -- What are the features of the research design? Discuss in

    terms of

    o Type of design e.g. experimental, quasi, empirical etc.

    o Sampling and data gathering

    o statistical methods employed can you suggest other methods?

    o Hypotheses testing

    o external and internal validity

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    ; Analysis and Results Did the analysis and results help to answer the research question?

    Are the author's (s') conclusions consistent with the evidence presented? What is the

    primary conclusion? What are the limitations of the evidence?

    ; What did YOU learn from this article that will help you in your own research? Or the

    field?

    ; Future research issues suggested by this research.

In addition to class discussion and written reports, the students are required to present a review

    article on a topic of their choice. It is expected to cover all relevant articles published in relation to

    the topic. In that sense it will be meta analysis of the research on the topic.

Grading Policy:

    Synopsis reports 30%

    Class Participation 30%

    Review Paper 40%

General Reading:

    Moizer, Peter, Publishing in accounting journals: A fair game?, Source: ACCOUNTING

    ORGANIZATIONS AND SOCIETY Volume: 34 Issue: 2 Pages: 285-

    304 Published: FEB 2009

Course Outline

Week 1 3

    International Accounting

    1 1. Holger Daske, Luzi Hail, Christian Leuz, And Rodrigo Verdi, Mandatory

    IFRS Reporting around the World: Early Evidence on the Economic

    Consequences, Journal of Accounting Research, 46 (5),2008, 1085-

    1142,58p

    2 2. Morais AI, Curto JD ,Mandatory Adoption of IASB Standards: Value

    Relevance and Country-Specific Factors Source: AUSTRALIAN

    ACCOUNTING REVIEW Volume: 19 Issue: 2 Pages: 128-

    143 Published: JUN 2009,16p

    3. Wu JS, Zhang IX, The Voluntary Adoption of Internationally Recognized 3

    Accounting Standards and Firm Internal Performance Evaluation, the

    Accounting Review, Volume: 84 Issue: 4 Pages: 1281-

    1309 Published: JUL 2009 ,29p

    4 4. Richardson AJ, Regulatory networks for accounting and auditing

    standards: A social network analysis of Canadian and international

    standard-setting Source: ACCOUNTING ORGANIZATIONS AND

    SOCIETY Volume: 34 Issue: 5 Pages: 571-588 Published: JUL

    2009,18p

    5 5. Lantto AM, Sahlstrom P , Impact of International Financial Reporting

    Standard adoption on key financial ratios Source: ACCOUNTING AND

    FINANCE , Volume: 49. Issue:2 Pages: 341-361 Published: JUN

    2009,21p

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    6 6. Brown WD, He HH, Teitel K - Conditional conservatism and the value

    relevance of accounting earnings: An international study EUROPEAN

    ACCOUNTING REVIEW, Volume: 15, Issue: 4 Pages: 605-

    626 Published: 2006,20p

    7 7. Barniv R ,Myring M , An international analysis of historical and forecast

    earnings in accounting-based valuation models ,Source: JOURNAL OF

    BUSINESS FINANCE & ACCOUNTING Volume: 33 Issue: 7-

    8 Pages: 1087-1109 Published: SEP-OCT 2006,23p

    Week 4 and 5 Don’t forget to choose your research topic for the review paper.

    Corporate Governance

    8 1. Abbott, L.J.,S.Parker, G.F.Peters, and D.V.Rama, Corporate Governance,

    Audit Quality, and the Sarbanes Oxley Act: Evidence from Internal Audit

    Outsourcing, the Accounting Review, 2007, 803-835,33p

    9 2. Aiyesha Dey, Corporate Governance and Agency Conflicts, Journal of

    Accounting Research, 46 (5),2008, 1143-1181,39p

    10 3. Cohen JR, Krishnamoorthy G, Wright AM , Form versus Substance: The

    Implications for Auditing Practice and Research of Alternative Perspectives

    on Corporate Governance, Source: AUDITING-A JOURNAL OF

    PRACTICE & THEORY Volume: 27 Issue: 2 Pages: 181-198,18p

    11

    4. Hoitash U, Hoitash R, Bedard JC , Corporate Governance and Internal

    Control over Financial Reporting: A Comparison of Regulatory

    Regimes ,Source: ACCOUNTING REVIEW Volume: 84 Issue:

    3 Pages: 839-867 Published: MAY 2009,29p

    12 5. Krishnan J, Lee JE , Audit Committee Financial Expertise, Litigation Risk,

    and Corporate Governance, Source: AUDITING-A JOURNAL OF

    PRACTICE & THEORY Volume: 28 Issue: 1 Pages: 241-

    261 Published: MAY 2009,21p

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    6. Goodwin J, Ahmed K, Heaney R , Corporate Governance and the Prediction

    of the Impact of AIFRS Adoption, Source: ABACUS-A JOURNAL OF

    ACCOUNTING FINANCE AND BUSINESS STUDIES Volume:

    45 Issue: 1 Pages: 124-145 Published: MAR 2009,22p

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    7. Lobue RM, Is accounting at odds with corporate governance? ,Source:

    EUROPEAN JOURNAL OF INTERNATIONAL

    MANAGEMENT Volume: 3 Issue: 1 Pages: 21-41 Published:

    2009,21p

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    Week 6 and 7

    Managerial Accounting Research

    1. Baiman S, Baldenius T,Nonfinancial Performance Measures as 15

    Coordination Devices ACCOUNTING REVIEW, Volume: 84 Issue:

    2 Pages: 299-330 , MAR 2009,32p

    16 2. Rajan MV, Reichelstein S, Objective versus Subjective Indicators of

    Managerial Performance, Source: ACCOUNTING

    REVIEW Volume: 84 Issue: 1 Pages: 209-237 Published: JAN

    2009,29p

    17 3. Burney LL, Henle CA, Widener SK, A Path model examining the

    relations among strategic performance measurement system

    characteristics, organizational justice, and extra- and in-role performance

    Source: ACCOUNTING ORGANIZATIONS AND

    SOCIETY Volume: 34 Issue: 3-4 Pages: 305-321 Published:

    APR-MAY 2009,17p

    18 4. Davila A, Foster G, Li M ,Reasons for management control systems

    adoption: Insights from product development systems choice by early-

    stage entrepreneurial companies, Source: ACCOUNTING

    ORGANIZATIONS AND SOCIETY Volume: 34 Issue: 3-

    4 Pages: 322-347 Published: APR-MAY 2009,26p

    19 5. Vosselman E, van der Meer-Koolstra J , Accounting for control and trust

    building in interfirm transactional relationships, Source:

    ACCOUNTING ORGANIZATIONS AND SOCIETY Volume:

    34 Issue: 2 Pages: 267-283 Published: FEB 2009,17p

    20 6. Chang L, Cheng M, Trotman KT,The effect of framing and negotiation

    partner's objective on judgments about negotiated transfer prices,

    Source: ACCOUNTING ORGANIZATIONS AND

    SOCIETY Volume: 33 Issue: 7-8 Pages: 704-717 Published:

    OCT-NOV 2008,14p

    Week 8 and 9

    Behavioral Research in Accounting

    21 1. Seow, Jean-Lin ,Cue usage in financial statement fraud risk assessments:

    effects of technical knowledge and decision aid use, Source:

    ACCOUNTING AND FINANCE Volume: 49 Issue: 1 Pages:

    183-205 Published: MAR 2009,23p

    22 2. Einhorn, H.J.,Overconfidence in Judgment, New Directions for

    Methodology of Social and Behavioral Sciences, 1980, vol.4, 1-16 (not

    available at the library), 16p

    23 3. Williams, Paul F., Jenkins, J. Gregory, Ingraham, Laura, The winnowing

    away of behavioral accounting research in the US: The process for

    anointing academic elites, Source: ACCOUNTING ORGANIZATIONS

    AND SOCIETY Volume: 31 Issue: 8 Pages: 783-818,36p

    24 4. Tversky A., and D.Kahneman, Judgment under Uncertainty: Heuristics

     4

    and Biases, Science, 1974,Vol.185,no.4157,1124-1131, 8p

    25 5. Arunachalam V, Beck G, Functional fixation revisited: the effects of

    feedback and a repeated measures design on information processing

    changes in response to an accounting change, Source: ACCOUNTING

    ORGANIZATIONS AND SOCIETY Volume: 27 Issue: 1-2 Pages:

    1-25 Published: JAN-MAR 2002 ,25p

    26 6. Moroney, Robyn, Does industry expertise improve the efficiency of

    audit judgment?, AUDITING-A JOURNAL OF PRACTICE &

    THEORY Volume: 26 Issue: 2 Pages: 69-94 Published: NOV

    2007,26p

    27 7. Gibbins M, Salterio S, Webb A, Evidence about auditor-client

    management negotiation concerning client's financial reporting, Source:

    JOURNAL OF ACCOUNTING RESEARCH Volume: 39 Issue:

    3 Pages: 535-563 Published: DEC 2001,19p

    Week 10-11

    Auditing

    28 1. Landsman, Wayne R, Nelson, Karen K, Rountree, Brian R, Auditor

    Switches in the Pre- and Post-Enron Eras: Risk or Realignment?, Source:

    ACCOUNTING REVIEW Volume: 84 Issue: 2 Pages: 531-

    558 Published: MAR 2009,28p

    29 2. Cahan, Steven E, Godfrey, Jayne M, Hamilton, Jane, Jeter, Debra C,

    Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of

    Investment Opportunities, Source: ACCOUNTING REVIEW Volume:

    83 Issue: 6 Pages: 1393-1423 Published: NOV 2008 ,30p

    30 3. Venkataraman, Ramgopal, Weber, Joseph P, Willenborg, Michael,

    Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial

    Public Offerings, Source: ACCOUNTING REVIEW Volume:

    83 Issue: 5 Pages: 1315-1345 Published: SEP 2008,31p

    31 4. Balsam S, Krishnan J, Yang JS, Auditor industry specialization and

    earnings quality, Source: AUDITING-A JOURNAL OF PRACTICE &

    THEORY Volume: 22 Issue: 2 Pages: 71-97 Published: SEP

    2003,27p

    32 5. Martinov-Bennie, Nonna, Pflugrath, Gary, The Strength of an

    Accounting Firm's Ethical Environment and the Quality of Auditors'

    Judgments, Source: JOURNAL OF BUSINESS ETHICS Volume:

    87 Issue: 2 Pages: 237-253 Published: JUN 2009,17p

    Week 13-14

    Financial Accounting

    33 1. Danbolt, Jo, Rees, William, An experiment in fair value accounting: UK

    investment vehicles, Source: EUROPEAN ACCOUNTING

    REVIEW Volume: 17 Issue: 2 Pages: 271-303 Published:

    2008,33p

    34 2. Soderstrom, Naomi S, Sun, Kevin Jialin, IFRS adoption and accounting

     5

    quality: A review, Source: EUROPEAN ACCOUNTING

    REVIEW Volume: 16 Issue: 4 Pages: 675-702 Published:

    2007,28p

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    35 3. Gigler, Frank, Kanodia, Chandra, Venugopalan, Raghu, Assessing the

    information content of mark-to-market accounting with mixed attributes:

    The case of cash flow hedges, Source: JOURNAL OF ACCOUNTING

    RESEARCH Volume: 45 Issue: 2 Pages: 257-276 Published:

    MAY 2007,20p

    36 4. Collins, Daniel W, Li, Oliver Zhen, Xie, Hong, What drives the

    increased informativeness of earnings announcements over time?,

    Source: REVIEW OF ACCOUNTING STUDIES Volume: 14 Issue:

    1 Pages: 1-30 Published: MAR 2009,30p

    Finals Week: Presentation of the review papers

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