SemesterSpring Semester, 2021
DepartmentMA 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 NameThe Methodology of Accounting Research
InstructorYU KYUNGHWA
Credit3.0
Course TypeElective
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