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課程概述 |
Topic 1. How to ask a research question?
Reading: Levitt, Steven D. and Stephen J. Dubner, “Freakonomics”, 2005.
Topic 2. How to conduct a research to answer the research question?
Reading: Levitt, Steven D. and Stephen J. Dubner, “Freakonomics”, 2005.
Topic 3. The empirical research method.
Reading: Ball, Ray and Philip Brown, “An Empirical Evaluation of Accounting Income Numbers”, Journal of Accounting Research, Autumn, 1968.
Topic 4. The analytical research method.
Reading: Holmstrom, B., “Moral Hazard and Observability”, The Bell Journal of Economics, Spring, 1979.
Topic 5. The behavioral research method.
Reading: Tan, Hun-Tong, Rong-Ruey Duh, Shean-Bii Chiu and Shu-Hsing Li, “Does an Asset Management Firm’s Stock Holding Made in Response to Buy-Side Analysts’ Prior Recommendations Induce Subsequent Forecast Optimism?”, Behavioral Research in Accounting, September 2016. |
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課程目標 |
Various methods exist for conducting accounting research. While many researchers use field-archival data for empirical investigations, other alternatives such as analytical methods, case studies, survey research, and laboratory experiments can be adopted. In this course, we will offer students with a different perspective on how to formulate an accounting research and choose the right method in conducting the research. Students are expected to broaden their perspective and open their mind in doing accounting research. They also are expected to be flexible in using various methods to examine interesting and important accounting issues. This is an introductory seminar and will not go too much detailed in discussing the research skills. Students who are interested in doing analytical or behavioral type of accounting research are encouraged to take more advanced courses on the related areas. |