ACCT7323 - Foundations of Accounting Research

ACCT 7323 Foundations of Accounting Research (3 semester credit hours) The first half of the course introduces analytical research in accounting. Topics include accounting information-based valuation models, principal-agent models of moral hazard and adverse selection, and real effects of accounting information. Empirical implications and insights will be emphasized. The second half of the course covers methodologically grounded empirical research design by means of both null hypothesis testing strategies and estimation-driven inference. It focuses on the importance of understanding and conveying the inherent uncertainty attached to such inference in stochastic settings through the critical assessment of existing accounting research efforts. It also addresses the interplay between such methodological understanding and the methods employed in empirical analyses. May be repeated for credit as topics vary (9 semester credit hours maximum). (3-0) T