Professor Alexander Nezlobin MAR 3.42

This course is compulsory on the MRes/PhD in Accounting (Economics of Accounting Track). This course is available with permission as an outside option to students on other programmes where regulations permit.

This is a readings based course dealing with advanced issues in accounting research methods. Its primary focus is to study accounting and financial reporting issues from an economics perspective. While much research studied in the course will be empirical archival in nature, the course also emphasises the importance of theory and research design in developing high quality research. The course covers a wide range of accounting issues including the design of and choices between alternative accounting methods, the use of accounting numbers in economic decision making, assessment of financial reporting quality, the economic consequences of financial reporting, and the interactions between financial reporting, legal and economic institutions, and corporate governance.

20 hours of lectures in the MT. 20 hours of lectures in the LT.

There will be a reading week in week 6 of both MT and LT.

Report (25%) and take-home assessment (75%).

Second year MRes/PhD students in Accounting (Economics of Accounting Track) are formally assessed by:

(i) A referee report of a current working paper (25% weighting). This will normally be assigned in Week 5 of Lent term to be worked on during the following week (6) when there is no class meeting.

(ii) A take-home examination (75% weighting). This will cover a selection of key areas/papers studied in AC501 and AC506. It will be designed to be completed within a three-day (72 hour) period in the summer.

First year MRes/PhD students in Accounting (Economics of Accounting Track ) will not normally be formally assessed but they will receive feedback in the form of formative assessments. In addition, all students participating in the course are expected to present research papers being studied and will receive feedback on their presentations aimed at developing and improving their presentation skills.