課程資訊
課程名稱
會計實證研究方法介紹
INTRODUCTION TO EMPIRICAL RESEARCH METHODS FOR ACCOUNTING 
開課學期
98-1 
授課對象
管理學院  會計學研究所  
授課教師
王全三 
課號
Acc7004 
課程識別碼
722 M1320 
班次
 
學分
全/半年
半年 
必/選修
選修 
上課時間
星期二6,7,8(13:20~16:20) 
上課地點
管二206 
備註
本課程中文授課,使用英文教科書。
總人數上限:50人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/981era 
課程簡介影片
 
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課程概述

INTRODUCTION TO EMPIRICAL RESEARCH METHODS FOR ACCOUNTING 

課程目標
The aim of this course is twofold: to introduce theories and tools for doing empirical research; and to introduce processes of doing empirical research in accounting. 
課程要求
Each student will finish a research proposal by the end of this course. This proposal accounts for 35% of the final mark. The proposal is assumed to be related with students’ thesis, and will be finished and presented before the end of this semester. The proposal will be marked according to its feasibility and contributions to the literature.

Before presenting his or her research proposal, each student will be asked to present a published paper related to the research proposal. This presentation counts for 35% of his or her final results. The evaluation is based on the presenter’s understanding of the published article.

Students who are not presenting a research proposal or published article should critically evaluate and comment on the presented contents. They are supposed to publicly express their evaluation and comments in the course. These evaluation and comments account for the rest 30% of students’ final results.
 
預期每週課後學習時數
 
Office Hours
每週五 13:00~14:00 
參考書目
一、《企業研究方法》 吳萬益,華泰文化事業股份有限公司
二、
(一)會計六大頂尖期刊為:
The Accounting Review
Journal of Accounting Research
Journal of Accounting and Economics
Contemporary Accounting Research
Accounting, Organizations and Society
Review of Accounting Studies
(二)財務的五大頂尖期刊為:
Journal of Finance
Journal of Financial Economics
Review of Financial Studies
Journal of Business
Journal of Financial and Quantitative Analysis
 
指定閱讀
(1)Adams, R. B., and D. Ferreira, 2008, Do directors perform for pay?, Journal of Accounting & Economics 46, 154-171.
(2)Ball, R., and P. Brown, 1968, Empirical evaluation of accounting income numbers, Journal of Accounting Research 6, 159-178.
(3)DeFond, M. L., and C. W. Park, 1999, The effect of competition on ceo turnover, Journal of Accounting & Economics 27, 35-56.
(4)Hwang, B. H., and S. Kim, 2009, It pays to have friends, Journal of Financial Economics 93, 138-158.
(5)Wang, C-S., N. C. Strong, S. Tung, and S. Lin, Share repurchases, the clustering problem, and the free cash flow hypothesis, forthcoming, Financial Management.
(6)Wang, C-S., P-C. Liao, C-W. Lin, The impact of the agents’ professional background on income-tax administrative litigation, forthcoming, NTU Management Review.
 
評量方式
(僅供參考)
   
課程進度
週次
日期
單元主題
第1週
9/15  研究方法導論一 
第2週
9/22  研究方法導論二 
第3週
9/29  研究方法導論三 
第4週
10/06  研究方法導論四 
第5週
10/13  研究方法導論五 
第6週
10/20  研究工具介紹一 
第7週
10/27  研究工具介紹二 
第8週
11/03  研究工具介紹三 
第9週
11/10  期中考 
第10週
11/17  會計研究趨勢分析 
第11週
11/24  期刊論文介紹一 
第12週
12/01  期刊論文介紹二 
第13週
12/08  期刊論文介紹三 
第14週
12/15  期刊論文介紹四 
第15週
12/22  期刊論文介紹五 
第16週
12/29  期刊論文介紹六 
第17週
1/05  期刊論文介紹七