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Excerpt from course description

Empirical Accounting Research

Introduction

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.

Course content

  • 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

Disclaimer

This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.