PhD: Subject Based Core - AC (PACC)

PACC 1601 SBC: Financial Accountancy     (3 credits)

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Financial accounting primarily focuses on communicating financial information about a firm toexternal parties. We will examine various streams of financial accounting research, most ofwhich will be capital market based, and we will focus our attention on the underlying theoriesof the different research streams. We will consider research design, i.e. hypothesisdevelopment, data selection, and how various empirical models are (and are not) helpful foranswering these research questions. You will spend time working with traditional financialaccounting databases (e.g. Compustat, CRSP etc …) in an effort to help you develop anunderstanding of their content and a workable level of comfort in using them, and you willdesign a research project based upon your interests in this area of study.

PACC 1602 SBC: Auditing & Assurance     (3 credits)

The purpose of this seminar is to help students develop a foundation for evaluating and producing scholarly research on topics related to auditing and assurance. During the seminar, we will read and critique research papers on a variety of auditing topics. With regard to each article covered, we will pay particular attention to the significant and unique contribution of the research question, logical and coherent development of the theoretical-empirical background, appropriate and valid design of the research process, rigorous and comprehensive analysis of the data, and meaningful and insightful discussion of the research findings. We will also discuss various alternative ways in which the author(s) might have approached the research question, and consider the generation of future research topics arising from the article’s findings.

PACC 1603 SBC: Managerial Control Systs     (3 credits)

The purpose of this seminar is to develop a foundation for consuming, evaluating and producing scholarly research in the complementary domains of management accounting and corporate governance. During the seminar, we will read and critique research papers on a variety of topics. With regard to each article covered, we will pay particular attention to the significant and unique contribution of the research question, logical and coherent development of the theoretical-empirical background, appropriate and valid design of the research process, rigor and complete analysis of the data, and meaningful and insightful discussion of the research findings. We will also discuss various alternative ways in which the author(s) might have approached the research question, and consider the generation of future research topics arising from the article’s findings. In addition, you will have the opportunity to use financial and corporate governance datasets to construct and analyze a sample of public companies.

PACC 1604 SBC: Accountancy Workshop     (3 credits)

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The purpose of this seminar is to help doctoral students develop their knowledge of the accounting literature through analysis and discussion of papers presented at research workshops. Participating in presentations of working papers by authors provides the opportunity for students to learn about the process of performing and writing research, by examining papers before they are finished, assisting presenters by identifying problems and suggesting solutions. Prior to attending these presentations, students will prepare critical analyses of the working papers that are intended to help the authors improve their work. As students read and critique working papers, they will develop their own skills in the production of research, as well as in reviewing the work of others.

PACC 1605 SBC: Judgment and Decision-Making     (3 credits)

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This PhD seminar surveys a sample of extant research in Judgment and Decision Making (JDM) in accounting. Its primary aim is to provide sufficient background for an educated consumption of the extensive literature that has developed around JDM. It is also aimed at helping PhD students to engage in JDM research in accounting. In this regard, the challenge is to see beyond the past and current research and look for viable research that can be performed in the future.