Semester	Spring Semester, 2021
Department	MA Program of Accounting, First Year Department of Accounting Master's Program in Revenue, First Year MA Program of Accounting, Second Year Department of Accounting Master's Program in Revenue, Second Year
Course Name	The Methodology of Accounting Research
Instructor	YU KYUNGHWA
Credit	3.0
Course Type	Elective
Prerequisite

Course Objective

Course Description

Course Schedule

Class	Subject	Topic
Week1		Course Overview Introduction to Academic Accounting Research
Week2	Advanced Econometrics	Ordinary Least Squares (OLS) Model Specification
Week3		Violating OLS Assumption Three: Clustering
Week4		Concept of Endogeneity
Weeks 5-7		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		Qualitative/Limited dependent variable
Week9		Other Issues in Econometrics (e.g., Quantile Regression, Regression Discontinuity)
Week10	Application	Introduction to SAS
Week11		Introduction to SAS
Week12		Databases Replication Overview
Week13		Paper SAS replication
Week14		Paper SAS replication # Choose and submit a paper that students want to replicate by May 24 (Monday)
Week15		Paper SAS Replication
Week16		Make a presentation (about 20 minutes), including - Why you choose a paper for the replication - Motivation, Research question, Hypothesis, Research design, Empirical results
Week17		Other issues in SAS replication Brief introduction of STATA
Week18		No class or make-up class (Q&A)

* This schedule is temporary and subject to change.

Teaching Methods

Teaching Assistant

Requirement/Grading

Quiz	50%
SAS Replication	40%
Class participation and others	10%

* Important Notes :

1. Participation

Those who miss a class more than four times will be given “Fail.”

2. Small Quiz

This class does not have a written mid-term exam. Instead, at the beginning of each class, a small quiz will be provided for about 20 minutes. One or two questions will be given based on the materials that I teach in the previous week.

3. SAS Replication

1.Deadline: to be announced

2.Submission: via e-mail (khyu@g.nccu.edu.tw)

3.Documents required:

(1) Replicated tables and figures (Word format)

(2) Brief interpretation of your replicated tables and figures

(3) SAS code (SAS file)

- please make a note so that I can clearly understand your code

Textbook & Reference

■ Course materials will be distributed.

■ The Little SAS Book

■ Reference (research papers)

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_2021 Spring.pdf