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Ac.F863 : Advanced Accounting Seminar

Year:12/13
Department:Accounting and Finance
Level:Postgraduate (Doctorate level)
Learning Hours:150
Credit Points:15
Weight:0.5
Course Convenor:To be advised
Status:Live

Assessment Rules

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  • 100% Coursework

Curriculum Design: Outline Syllabus

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The purpose of this course is to provide PhD students with a broadly based overview

of current research frontiers, recent developments and various methodological

approaches in Accounting Research. The course covers both qualitative and

quantitative research across the main areas of Accounting Research, namely capital

markets-based/financial accounting, auditing and management accounting. The course

also covers the interface between Accounting and Finance Research.

 

·        Calculation and characteristics of returns and portfolio returns.

·        Calculating Abnormal Returns and Event Study Methods.

·        An Overview of Market Based Accounting Research.

·        Modelling Earnings Timeliness and Accounting Conservatism.

·        Earnings Management and Discretionary Accruals.

·        A Disclosure Choice Study.

·        Overview of contemporary auditing research.

·        Corporate Governance.

Research in ethics, auditing and professional practice.

Curriculum Design: Pre-requisites/Co-requisites/Exclusions

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Distinction at the MRes or at an equivalent degree elsewhere.

Educational Aims: Subject Specific: Knowledge, Understanding and Skills

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A detailed knowledge of both qualitative and quantitative research across the main areas of Accounting Research, namely capital markets-based/financial accounting, auditing and management accounting.

Educational Aims: General: Knowledge, Understanding and Skills

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The students should understand current research frontiers, recent developments and various methodological approaches in Accounting Research.

Learning Outcomes: Subject Specific: Knowledge, Understanding and Skills

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Upon successful completion of the course students will:-

·        Understand how to critically evaluate research papers.

·        Understand quantitative research techniques.

·        Understand qualitative research techniques.

·        Understand the basics of data collection and manipulation.

·        Understand what makes a research contribution.

  • Understand how empirical techniques can be used to answer research questions.

Learning Outcomes: General: Knowledge, Understanding and Skills

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Upon successful completion of the course students will:-

·        Understand how to critically evaluate research papers.

·        Understand quantitative research techniques.

·        Understand qualitative research techniques.

·        Understand the basics of data collection and manipulation.

·        Understand what makes a research contribution.

  • Understand how empirical techniques can be used to answer research questions.

Assessment: Details of Assessment

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Assessment will take place over the term. The students will produceterm paper(s)and apresentation.

Curriculum Design: Select Bibliography

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Papers to be determined by the individual presenters

Curriculum Design: Single, Combined or Consortial Schemes to which the Module Contributes

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PhD Accounting and Finance

Lancaster University
Bailrigg
LancasterLA1 4YW United Kingdom
+44 (0) 1524 65201