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
99-1 
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
星期二2,3,4(9:10~12:10) 
上課地點
管一204 
備註
本課程中文授課,使用英文教科書。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/991acctmethod 
課程簡介影片
 
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課程概述

This course attempts to expose students to extant financial accounting theories and to acquaint them with various research methodologies used in empirical accounting research. It might also introduce students to a number of research databases commonly used, and is intended to prepare students undertake research projects in the area of financial accounting. 

課程目標
This course aims to help students develop the following abilities:
(1) Understanding the theoretical and empirical literature in financial accounting
(2) Applying empirical methods and tools in accounting research
(3) Writing a high-quality master thesis
 
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 grade. A mid-term proposal should be turned in and approved by the instructor in week 9. This draft should include the research question(s) to be examined, relevant literature review, and, if possible, preliminary research design. The topic of the proposal could be related with the student’s thesis, or it could be an independent research project. The final proposal should be presented at the end of this semester. The proposal will be marked according to its feasibility and contributions to the literature.

In the first-half of this course, each student will be assigned to present one paper related to the methodologies discussed each week. In the second-half of the course, each student will be asked to present a published paper related to his/her research proposal. Class presentation counts for 35% of his/her final grade. The evaluation is based on the presenter's understanding of the assigned paper or self-selected published article.

Students are expected to read the assigned readings before each class. In each class, students who are not presenting should critically evaluate and comment on the presented contents, including the assigned or self-selected paper and individual research proposal. Students are supposed to publicly express their evaluation and comments in the class. These evaluation and comments account for 30% of students’ final grade. 
預期每週課後學習時數
 
Office Hours
 
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
 
評量方式
(僅供參考)
   
課程進度
週次
日期
單元主題