SemesterSpring Semester, 2025
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. 












































































































Week

Topic

Content and Reading Assignment

Teaching Activities and Homework

1

Econometrics



 

Course Overview



Introduction to Academic Accounting Research



SAS Installation

2

The Properties of Good Estimators



Ordinary Least Squares (OLS)



Hypothesis Testing and Model Specification

 

3

Violating OLS Assumption: Clustering

 

4

Concept of Endogeneity

 

5

Endogeneity: Instrumental Variable Approach

 

6

Indicator Variables



(Heckman)

7

Endogeneity: Difference-in-Differences

(PSM)

8

Qualitative Dependent Variables



 

9

SAS



 

Introduction to Database



Introduction to SAS (1)

 

10

Introduction to SAS (1)

 

11

Introduction to SAS (1)

 

12

Introduction to SAS (2): Stock Returns

 

13

Introduction to SAS (3): Accrual Quality

 

14

Replication Overview



Introduction to SAS (4): Paper Replication

 

15

Presentation (by students)



Introduction to SAS (4): Paper Replication

 

16

Presentation (by students)



Introduction to SAS (4): Paper Replication

 

17

Project

SAS replication



 

18

SAS replication

 

Teaching Methods
Teaching Assistant

NA


Requirement/Grading
















Quiz



50%

SAS Replication (Final)

40%

Presentation, class participation, homework, 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. Questions will be given based on the materials taught in the previous week.

3. SAS Replication

1. Students (or groups) choose a paper that they will replicate



2. Make a presentation for the paper summary (20 minutes), including the paper’s research questions, hypothesis, data, research model, and empirical results.



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



 - Documents required (important):



(1) Variable definition, Replicated tables and figures with interpretation (Word format)



(2) SAS code (SAS file)



         - Make a note so that I can clearly understand the codes



4. Deadline: to be announced                                                                                        



 


 



 


Textbook & Reference

■ Course materials will be distributed before each topic begins.



■ Any books, materials, and YouTube videos in your language can help you learn SAS.



■ 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_SAS_2025.pdf