SemesterSpring Semester, 2020
DepartmentMA Program of Accounting, First Year PhD Program of Accounting, First Year Department of Accounting Master's Program in Revenue, First Year MA Program of Accounting, Second Year PhD Program of Accounting, Second Year Department of Accounting Master's Program in Revenue, Second Year
Course NameThe Methodology of Accounting Research
InstructorYu Kyunghwa
Credit3.0
Course TypeElective
Prerequisite
Course Objective
Course Description
Course Schedule

* This schedule is temporary and subject to change. 


































































































Class



Date



Subject



Topic



Week1



Feb 18



 



Course Overview



Introduction to Academic Accounting Research



Week2



Feb 25



Advanced Econometrics



Ordinary Least Squares (OLS)



Model Specification



Week3



Mar 3



Violating OLS Assumption Three: Clustering



Week4



Mar 10



Concept of Endogeneity



Weeks



5-7



Mar 17



Mar 24



Mar 31



Violating OLS Assumption Two:



(2.1) Instrumental Variable Approach



(2.2) Heckman 2-stage Estimation



(2.3) Difference-in-Differences



(2.4) Propensity Score Matching



Week8



Apr 7



Qualitative/Limited dependent variable



Week9



Apr 14



Other Issues in Econometrics



(e.g., Quantile Regression, Regression Discontinuity)



Week10



Apr 21



Exam



Mid-term exam



Week11



Apr 28



Application



Introduction to SAS



Week12



May 5



Databases  



Replication Overview



Week13



May 12



Paper Replication



Week14



May 19



Holiday (no class)



Send me a paper which you want to replicate by May 24 (Sunday)



Week15



May 26



Paper Replication



Week16



June 2



Other issues in SAS replication  



Week17



June 9



Make a presentation (about 15 minutes)




  • Why you choose a paper for the replication

  • Motivation, Research question, Hypothesis, Research design, Empirical results



Week18



June 16



 



No class or make-up class



SAS replication deadline: June 16, midnight  



Teaching Methods
Teaching Assistant
Requirement/Grading
















Mid-term exam



50%



SAS Replication



40%



Class participation and others



10%




Important Notes:




  1. Exams must be taken as scheduled. No makeup exam will be given under any circumstances.

  2. Those who miss a class more than four times or do not take an exam will be given “Fail”.

  3. Arrive on time. Proper classroom manner at all times is expected.



 



Deadline for the SAS replication



Date: June 16 (Tuesday)   



Submission: via e-mail (khyu@g.nccu.edu.tw)



Documents:



(1) Replicated tables and figures (Word format)



(2) Brief interpretation of your replicated tables and figures (Word format)



(3) SAS code (SAS file)



   - please make a note so that I can clearly understand your code



 



If you cannot construct a variable because of the data unavailability (i.e., unsubscribed by the school), then make a note.



 



 


Textbook & Reference

Course materials will be distributed.



 



Reference



 



Gow, I. D., D. F. Larcker, and P. C. Reiss. 2016. Causal Inference in Accounting Research. Journal of Accounting Research 54 (2): 477–523.



Larcker, D. F., and T. O. Rusticus. 2010. On the use of instrumental variables in accounting research. Journal of Accounting and Economics 49 (3): 186–205.



Lennox, C. S., J. R. Francis, and Z. Wang. 2012. Selection Models in Accounting Research. The Accounting Review 87 (2): 589–616.



Shipman, J. E., Q. T. Swanquist, and R. L. Whited. 2017. Propensity score matching in accounting research. Accounting Review 92 (1): 213–244.



Thompson, S. B. 2011. Simple formulas for standard errors that cluster by both firm and time. Journal of Financial Economics 99 (1): 1–10.



 



The Little SAS Book



 


Urls about Course
Attachment

Syllabus_The Methodology of Accounting Research.pdf