COURSE UNIT TITLE

: RESEARCH IN FINANCIAL ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
DBA 6212 RESEARCH IN FINANCIAL ACCOUNTING ELECTIVE 3 0 0 6

Offered By

Business Administration (English)

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR DOCTOR ALI FATIH DALKILIÇ

Offered to

Business Administration (English)

Course Objective

The course is designed to familiarize students with empirical research in accounting and to endow students with 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, corporate governance and disclosure issues, taxation and auditing.

Learning Outcomes of the Course Unit

1   Identify the research objectives and question in an empirical research paper.
2   Identify and evaluate the motivation for a research paper and evaluate contribution to literature.
3   Identify the links of research carried out and the theoretical framework.
4   Evaluate the research design utilized and the measurement of variables.
5   Evaluate the results of the paper and identify future research direction.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction and Empirical Research Design
2 Earnings informativeness
3 Value Relevance
4 Earnings Management
5 Earnings Management
6 Voluntary Disclosure
7 Voluntary Disclosure
8 Behavioral Accounting Research
9 Empirical Management Accounting Research
10 Empirical Management Accounting Research
11 Corporate Governance
12 Empirical Research in Taxation Issues
13 Audit Quality
14 Audit Quality

Recomended or Required Reading

No text book required.

Planned Learning Activities and Teaching Methods

Lecture, article discussions, presentations.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

1.Students will identify the research objectives and question in an empirical research paper.
2.Students will identify and evaluate the motivation for a research paper and evaluate contribution to literature.
3.Students will identify the links of research carried out and the theoretical framework.
4.Students will evaluate the research design utilized and the measurement of variables.
5.Students will evaluate the results of the paper and identify future research direction.

Language of Instruction

English

Course Policies and Rules

1. Plagiarism of any type will result in disciplinary action.
2. Attending at least 70 percent of lectures is mandatory.

Contact Details for the Lecturer(s)

fatih.dalkilic@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 30 30
Preparation for final exam 1 40 40
Midterm 1 2 2
Final 1 3 3
TOTAL WORKLOAD (hours) 159

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5
LO.155545
LO.255554
LO.355455
LO.455554
LO.555455

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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