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[学术言谈] 【重磅】上财会计学院经济制度与会计信息课件(博士生课程) [推广有奖]

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shufe080607 发表于 2013-2-13 13:02:32 |显示全部楼层 |坛友微信交流群
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该课程体现上财会计学院从新制度经济学研究会计问题的特色,为了解上财会计学院学术研究核心特色的重要资料。
教学大纲、进度表及课件见附件。
由于资料珍贵,定价较高,望理解。
有坛友反映第一章的PPT打不开。实际上打开时在提示文件损坏的对话框中点“修复”后就能顺利打开了。老师给我们的第一章课件确实有点问题,不过基本不影响观看学习。


Issues in Financial Accounting

                                                                                                               

“New Institutional Accounting Research”

1. Objectives

The main objectiveof the course is to provide students a framework, based on institutionaleconomics, to study the capital market, financial accounting and auditingissues using international or non-US settings. Particularly, this frameworkwould be useful for studying accounting topics in transition economies oremerging market setting such as China and other East Asian economies.

We will study therecent literature in financial accounting, auditing, corporate governance andcorporate transparency using this research framework. These papers illustratehow economic institutions shape the role of accounting and auditing, whichserve as a foundation for our pursuit of accounting and auditing research in anon-US country setting.

We hope that bygoing through these papers, you will have the research tools and a morecomplete framework to identify and embark on a new research agenda in financialaccounting research.  To betterunderstand each discussed paper, you should try to address the questions like“What did the author do?”, “What’s the motivation of the paper?”, “What’s thetheoretical background of the paper?”, “What’s the finding of the paper?”,“What’s the contribution of the paper?”. Based on understanding of theseelements of the paper, you should push further by asking the followingquestions to develop your own research ideas. “What’s alternative way toaddress the same topic in the literature?” “Is there any new way to address thesame topic?”, “What’s the limitation of the methodology?”, “What’s theremaining unsolved issue in the same area?”, “What’s the expected outcome ifthe issue was put in a different setting, say China?”, “What’s the fundamentalfactor driving the difference in output?”, “Will this be a relevant issue, sayin China, given the expected difference in finding?”, “Shall we address a evenmore fundamental question before touching this issue in other settings, such asin China?”




2. Requirements



Thecourse includes seminar-type discussions of the assigned topics. Each studentis expected to read the assigned papers and participate actively in class.Later on in the course, students will be asked to make presentations ofassigned papers in class. As a final assignment for the course, each studenthas to write a research proposal and present in class. We will provide moredetails of the final assignment later.




3. Grading


Thepurpose of grading is twofold. One is the usual evaluation of your performanceof academic purposes. The second is to encourage active discussion in theclassroom, so that everyone achieves a deeper understanding of the topics. Inline with these objectives, your grade will be based on the followingcomponents:   



Classparticipation                   20%


Classpresentation                    20%


Writtenquestions for papers           20%


Researchproposal                        40%



Classparticipation – You are expected to participate in discussions and askintelligent questions in the seminar.



Classpresentation – You need to help the class to understand the assigned paper. Youare in charge of presenting the motivation, objectives, theory, hypotheses,results and conclusion of the paper and facilitate all the discussions.



Writtenquestions for papers – For each assigned paper, you must generate at leastthree insightful and critically penetrating questions.  These questions can be about the paper’sresearch question, methodology, and/or conclusions. You must bring copies ofyour questions to class and distribute them to your classmates before classbegins.



Researchproposal-Within the framework delivered in the lecture, you need to submit aproposal with original research idea. This proposal should have some potentialto be developed into a working paper.



4. Outline

Topic 1:Corporate governance and accounting in China: Framework
Topic 2:Ownership and accounting: family firms vs. SOES
a. Background
b. Ownership concentration and accountingproperties
Topic3-4: Politics, corporate finance and accounting
a. Background: Network in Finance
b. Value of political connection
c. Political connection and corporatetransparency
Topic 5:Law and accounting
a. Background
b. Effect of institutions on accounting
c. Law and accounting
Topic 6:Accounting and return distribution
a. Synchronicity
b. Crash risk
Topic 7:Overseas listing
Topic 8:Role of media
Topic 9:Accounting standards
Topic 10: Financial Analyst
Topic 11: Behavioral biases and culture
Topic 12: Institutional investor
Topic 13: Executive motivation
a. Turnover
b. Compensation for executives-Bright side
c. Compensation for executives-dark side
Topic 14: Auditing
a. Literature review onaudit quality research
b. Auditing and country-level institutions
c. Auditing and political economy
d. Auditor reputation
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关键词:经济制度 会计学院 会计信息 博士生 会计学 信息 课程 特色 会计学院 会计

经济制度与会计信息.zip

8.9 MB

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课件

教学进度表.doc

49 KB

教学进度表

2012会计信息与经济制度.docx

40.32 KB

教学大纲

已有 2 人评分经验 学术水平 热心指数 信用等级 收起 理由
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总评分: 经验 + 100  学术水平 + 1  热心指数 + 1  信用等级 + 1   查看全部评分

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[size=7][color=Red][b]上财各科课件及内部消息不定时发布,有意者请加粉丝或关注并查看我的帖子及文库。[/b][/color][/size]
chenliling 发表于 2013-2-13 13:53:09 |显示全部楼层 |坛友微信交流群
好贵~

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hhh83 发表于 2013-2-13 14:29:17 |显示全部楼层 |坛友微信交流群
兄弟,第一个ppt文件打不开,麻烦你重新上传一下

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兄弟啊,上财的老师会吐血的!!

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caomin0418 发表于 2013-3-17 10:10:59 |显示全部楼层 |坛友微信交流群
第一个ppt文件打不开,麻烦你重新上传一下

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yger 在职认证  发表于 2013-4-2 23:46:52 |显示全部楼层 |坛友微信交流群
我竟然看完了英文部分

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{:soso_e104:}

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ycs845 发表于 2013-8-6 17:40:00 |显示全部楼层 |坛友微信交流群
Politics and accounting.ppt

这个打不开呀

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zwlxtu 发表于 2013-9-1 21:51:19 |显示全部楼层 |坛友微信交流群
好多打不开?

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第一个PPT打不开????

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