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 25

 

Course Overview



Introduction to Academic Accounting Research



 

Week2

Mar 3

Advanced Econometrics

Ordinary Least Squares (OLS)



Model Specification



 

Week3

Mar 10

Violating OLS Assumption Three: Clustering



 

Week4

Mar 17

Concept of Endogeneity



 

Weeks



5-7

Mar 24



Mar 31



Apr 7

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 14

Qualitative/Limited dependent variable



 

Week9

Apr 21

Other Issues in Econometrics



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



 

Week10

Apr 28

Exam

Mid-term exam



 

Week11

May 5

Application

Introduction to SAS



 

Week12

May 12

Databases  



Replication Overview



 

Week13

May 19

Holiday (no class)



 

Week14

May 26

Paper replication



Send me a paper which you want to replicate



by May 30 (Saturday)

Week15

June 2

Paper Replication



 

Week16

June 9

Other issues in SAS replication 



 

Week17

June 16

Make a presentation (about 15 minutes)




  • Why you choose a paper for the replication

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



 

Week18

June 23

 

No class or make-up class (Q&A)



SAS replication deadline: June 25, 9am



  

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 25, 9am (Wed)   



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.



The Little SAS Book



 



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.



 


Urls about Course
Attachment

Syllabus_The Methodology of Accounting Research_2020 Spring.pdf