The course introduces students into empirical accounting research. The course starts by providing a framework for understanding and evaluating empirical research papers. Students obtain an overview of important research themes and questions in accounting and how empirical analysis can address those questions. A particular emphasis will be put on discussing the research design choices and contribution of academic papers.

Students will learn how to read and understand empirical accounting papers and their research designs. The course should help students in the identification of their own research ideas and help them in designing their own empirical analysis.

The module will comprise a mixture of lectures, discussion and interactive student-led presentations.

Each student has to hand in a report summarizing and discussing an assigned academic paper before class and present the assigned paper in class. All students are expected to read required papers and participate in all class discussions. Students are also expected to prepare a research proposal on an empirical accounting project.

In-class participation: 30%

Presentation (incl. report): 35%

Research Proposal: 35%