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課程名稱 |
會計資訊系統研討
Accounting Information Systems Seminar |
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開課學期 |
110-2 |
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授課對象 |
管理學院 會計學研究所 |
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授課教師 |
謝昇峯 |
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課號 |
Acc7002 |
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課程識別碼 |
722EM3300 |
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班次 |
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學分 |
3.0 |
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全/半年 |
半年 |
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必/選修 |
必修 |
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上課時間 |
星期三7,8,9(14:20~17:20) |
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上課地點 |
管一402 |
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備註 |
本課程以英語授課。先修科目：會計資訊系統。
限本系所學生(含輔系、雙修生)
總人數上限：60人 |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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課程概述 |
This course consists of two parts. The first part is to introduce the database structure usually used in accounting information systems and basic skills of data retrieval and analytics. The second part is designed to introduce and discuss various advanced topics of information systems in the context of accounting and auditing. We will discover each topic from the academic and practical viewpoints. Students are expected to obtain related knowledge for serving as auditors or system consultants in the information era. |
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課程目標 |
This course aims to
1.provide students with concepts of relational database and SQL.
2.prepare students with basic skills of data analytics in business and auditing.
3.provide students with basic knowledge of theoretical and practical issues related to accounting information systems, such as XBRL, Internet reporting, information security, etc. |
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課程要求 |
To be announced in class |
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預期每週課後學習時數 |
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Office Hours |
另約時間 備註： Please send an email to sfhsieh@ntu.edu.tw to make an appointment. |
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指定閱讀 |
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參考書目 |
待補 |
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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Week 1 |
02/16 (Wed.) |
Course Design & Syllabus
Data Analytics & Emerging Technologies in Accounting & Auditing
New AICPA Licensure Model & AACSB A5 |
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Week 2 |
02/23 (Wed.) |
eXtensible Business Reporting Language (XBRL)
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Week 3 |
03/02 (Wed.) |
eXtensible Business Reporting Language (XBRL)
A. Hoitash, R., & Hoitash, U. (2018). Measuring accounting reporting complexity with XBRL. The Accounting Review, 93(1), 259-287.
B. Huang, F., No, W. G., & Vasarhelyi, M. A. (2019). Do managers use extension elements strategically in the SEC's tagged data for financial statements? Evidence from XBRL complexity. Journal of Information Systems, 33(3), 61-74. |
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Week 4 |
03/09 (Wed.) |
Text Mining |
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Week 5 |
03/16 (Wed.) |
Text Mining
A. Loughran, T., & McDonald, B. (2011). When is a liability not a liability? Textual analysis, dictionaries, and 10‐Ks. The Journal of Finance, 66(1), 35-65.
B. Li, F. (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics, 45(2-3), 221-247. |
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Week 6 |
03/23 (Wed.) |
Text Mining
A. Brown, S. V., & Tucker, J. W. (2011). Large‐sample evidence on firms’ year‐over‐year MD&A modifications. Journal of Accounting Research, 49(2), 309-346.
B. Dyer, T., Lang, M., & Stice-Lawrence, L. (2017). The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation. Journal of Accounting and Economics, 64(2-3), 221-245. |
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Week 7 |
03/30 (Wed.) |
Text Mining
A. Huang, X., Teoh, S. H., & Zhang, Y. (2014). Tone management. The Accounting Review, 89(3), 1083-1113.
Blockchain and Digital Assets |
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Week 8 |
04/06 (Wed.) |
No Class! (Midterm Week) |
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Week 9 |
04/13 (Wed.) |
Blockchain and Digital Assets
A. Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5-21. |
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Week 10 |
04/20 (Wed.) |
Blockchain and Digital Assets
A. Makarov, I., & Schoar, A. (2020). Trading and arbitrage in cryptocurrency markets. Journal of Financial Economics, 135(2), 293-319. |
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Week 11 |
04/27 (Wed.) |
Data Visualization |
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Week 12 |
05/04 (Wed.) |
Data Visualization |
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Week 13 |
05/11 (Wed.) |
Classic AIS Literature Reading
A. Vasarhelyi, M. A., & Halper, F. B. (1991). The continuous audit of online systems. Auditing: A Journal of Practice and Theory.
B. Alles, M., Brennan, G., Kogan, A., & Vasarhelyi, M. A. (2006). Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems, 7(2), 137-161. |
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Week 14 |
05/18 (Wed.) |
Data Visualization Presentation
Classic AIS Literature Reading
A. McCarthy, W. E. (1982). The REA accounting model: A generalized framework for accounting systems in a shared data environment. The Accounting review, 554-578.
B. Perols, J. (2011). Financial statement fraud detection: An analysis of statistical and machine learning algorithms. Auditing: A Journal of Practice & Theory, 30(2), 19-50. |
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Week 15 |
05/25 (Wed.) |
Classic AIS Literature Reading
A. Ding, K., Lev, B., Peng, X., Sun, T., & Vasarhelyi, M. A. (2020). Machine learning improves accounting estimates: Evidence from insurance payments. Review of Accounting Studies, 25(3), 1098-1134.
B. Appelbaum, D., Kogan, A., & Vasarhelyi, M. A. (2017). Big Data and analytics in the modern audit engagement: Research needs. Auditing: A Journal of Practice & Theory, 36(4), 1-27. |
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Week 16 |
06/01 (Wed.) |
No Class! (Final Examination Week) |
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Week 17 |
06/08 (Wed.) |
Supplementary Teaching Week 1 |
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Week 18 |
06/15 (Wed.) |
Supplementary Teaching Week 2 |
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