University of Jordan Jordan University Business School (JUBS)

University of Jordan Jordan University Business School (JUBS)

Course Syllabus

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QF-AQAC-03.02BS.1.2

1. DepartmentName: Accounting 2. Program Name: Bachelor in Accounting 3. Program Code 02

4. Course Code and Title: 1602426 Research Seminar in Accounting

5. Course credits: 3

6. Pre-requisites:

7. Course Instructor/ Coordinator Name and Email

Dr. Hamzah Al-Mawali [email protected]

8. Course web-page: -

9. Academic year: 2018-2019

10. Semester: First √ Second 1st Summer 2nd Summer

11. Textbook(s) (Make sure you have one textbook – resource materials online) none

12. References: (Make sure that the references are available in the Library and online)

The module discusses a group of papers in the area of market based research. Those papers are 1. Braun, R. L., & Davis, H. E. (2003). Computer‐assisted audit tools and techniques: analysis

and perspectives. Managerial Auditing Journal. 2. Gepp, A., Linnenluecke, M. K., O’Neill, T. J., & Smith, T. (2018). Big data techniques in

auditing research and practice: Current trends and future opportunities. Journal of Accounting Literature, 40, 102-115.

3. Cockcroft, S., & Russell, M. (2018). Big data opportunities for accounting and finance practice and research. Australian Accounting Review, 28(3), 323-333.

4. Bierstaker, J., Janvrin, D., & Lowe, D. J. (2014). What factors influence auditors' use of computer-assisted audit techniques?. Advances in Accounting, 30(1), 67-74.

5. Letmathe, P., & Doost, R. K. (2000). Environmental cost accounting and auditing. Managerial Auditing Journal.

6. Chofreh, A. G., Goni, F. A., & Klemeš, J. J. (2018). Sustainable enterprise resource planning systems implementation: A framework development. Journal of cleaner production, 198, 1345-1354.

7. Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management accounting research, 31, 45-62.

13. Other resources used (e.g. periodicals, software, eLearning, site visits, etc.):

14. Course description (from the catalog)


Course Syllabus

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QF-AQAC-03.02BS.1.2

15. 16. Course Intended Learning Outcomes:(All CILOs must start with an action verb, please use ANNEX I for getting a better

understanding of the Action Verbs and Blooms Taxonomy. The mapping of the CILOs with relevance to the PILOs of the program.)

Mapping to PILOs

CILOs (Preferred not to exceed 12 CILOs)

a b c d e f g h

1. Demonstrating a

clear understanding

of the scientific

thinking methods.

x x x

2. Understanding of the theoretical frame work and how the researches are related to it

X X x

3. Understanding the meaning of market based research in Accounting

X X

4. Understanding the relation between the income numbers and stock returns

X

5. Recognizing the differences between the accrual basis and cash basis in the context of market based research

x x

6. Understanding the concept of earnings management and income smoothing

x X x

7. Grasping the importance and role of corporate governance

X

8. Understanding the concept of Earnings

x


Course Syllabus

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QF-AQAC-03.02BS.1.2

18. Description of Topics Covered(The description should be from the textbook used)

Topic Title (e.g. chapter title)

Description

1. understanding of the

scientific thinking

methods.

Through the discussion of:

2. Understanding of the theoretical frame work and how the researches are related to it

Through the discussion of the conceptual framework and its importance for the results of the accounting profession.

3. Understanding the Through the discussion of:

Response Coefficient and its determinants

9. Summarizing the main criteria for standard setting

X

10.

11. Reflecting necessary

skills and abilities to

writing a research

manuscript.

x x x

12. Developing presentation skills

x

17. Course evaluation: (Formative and summative assessment methods are expected)

Assessment Type

Details/ Explanation of Assessment in relation

to CILOs

Number Weight Date(s)

Midterms 1-6 30 %

Projects/Case Studies

10 10%

Presentation 11 10%

Final 1-9 50%

Total 100%


Course Syllabus

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QF-AQAC-03.02BS.1.2

meaning of market based research in Accounting

1. Kothari, S. P. (2001). Capital markets research in accounting. Journal of accounting and economics, 31(1), 105-231.

2. Brown, P. (1994). Capital markets-based research in accounting: an introduction. Coopers & Lybrand, and, Accounting Association of Australia and New Zealand.

3.

4. Understanding the relation between the income numbers and stock returns

Through the discussion of: 1. Ball, R., & Brown, P. (1968). An empirical evaluation of

accounting income numbers. Journal of accounting research, 159-178.

2. Lev, B. (1989). On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research. Journal of accounting research, 153-192.

4. Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of accounting and economics, 24(1), 3-37.

5. Ou, J. A. (1990). The information content of nonearnings accounting numbers as earnings predictors. Journal of Accounting Research, 144-163.

6. Beaver, W. H. (1968). The information content of annual earnings announcements. Journal of accounting research, 67-92.

7. Bernard, V. L., & Thomas, J. K. (1990). Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. Journal of Accounting and Economics, 13(4), 305-340.

5. Recognizing the differences between the accrual basis and cash basis in the context of market based research

Through the discussion of: 1. Wilson, G. P. (1986). The relative

information content of accruals and cash flows: Combined evidence at the earnings announcement and annual report release date. Journal of Accounting Research, 165-200.

2. Dechow, P. M. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of accounting and economics, 18(1), 3-42.

6. Understanding the concept of earnings management and

Through the discussion of: 1.Rankin, M., Stanton, P. A., McGowan, S. C., Ferlauto, K., & Tilling, M. (2012). Contemporary issues in accounting. Milton, Australia: Wiley.


Course Syllabus

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QF-AQAC-03.02BS.1.2

income smoothing أبو نصار، محمد، & آمنة خميس حمد. )3102(. أثر تمهيد الدخل على العوائد السوقية .8

Dirasat: Administrativeللشركات المدرجة في بورصة عمان للأوراق المالية. Sciences.250-233 ،)3(01 ،

7. Grasping the importance and role of corporate governance

Through the discussion of: 1. Lin, Z., Liu, M., & Noronha, C. (2016). The

Impact of Corporate Governance on Informative Earnings Management in the Chinese Market. Abacus, 52(3), 568-609.

8. Understanding the concept of Earnings Response Coefficient and its determinants

Through the discussion of: 1. Scott, W. R. (1997). Financial accounting

theory (Vol. 2, No. 0, p. 0). Upper Saddle River, NJ: Prentice hall.

9. Summarizing the main criteria for standard setting

Through the discussion of:

2. Scott, W. R. (1997). Financial accounting theory (Vol. 2, No. 0, p. 0). Upper Saddle River, NJ: Prentice hall.

10. Reflecting necessary

skills and abilities to

writing a research

manuscript.

Through the discussion of the preparation of the students' research proposals throughout the semester

11. Developing presentation skills

By providing the students with the opportunity of experiencing the presentation of the proposal they prepare.

19. Course Weekly Breakdown:

Week Date Topics covered CILOs Teaching Method Assessment

1 Demonstrating a clear

understanding of the scientific

thinking methods. Understanding of the

theoretical frame work and how the researches are

related to it

1,2 Lectures class discussions

Exams and class

participation

2,3 Understanding the meaning of market based research in

3 Lectures class discussions

Exams and class


Course Syllabus

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QF-AQAC-03.02BS.1.2

Accounting participation

4,5,6 Understanding the relation between the income numbers

and stock returns Recognizing the differences between the accrual basis

and cash basis in the context of market based research

4,5 Lectures Exercises

Exams and class

participation

7,8 Understanding the concept of earnings management and

income smoothing Grasping the importance and role of corporate governance

6,7 Lectures class discussions

Exams and class

participation

10 Understanding the concept of Earnings Response Coefficient

and its determinants


Exams and class

participation

11 Summarizing the main criteria for standard setting


Exams and class

participation 12-15 Presentation of the research

proposals 11,12 Presentation Presentation

20. Others:

Description

Attendance policies:

Students are not allowed to miss more than 15% of the classes during the semester. Failing to meet this requirement will be dealt with according to the university disciplinary rules.

Absences fromexams andhandinginassignmentson time:

Health and safety procedures:

Honesty policy regarding cheating, plagiarism, misbehavior:


Course Syllabus

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QF-AQAC-03.02BS.1.2

Course Coordinator: Dr. Hmzah Al-MAwali

Head of Department: Dr. Hamza Al Mawali

Head of curriculum committee/ School Level:

Dean:

Approved by the Program Coordinator/ Head of the Department on:

Copy to:

Head of Department

Assistant dean for Development and Quality Assurance

Course Portfolio

University of Jordan Jordan University Business School (JUBS)

Documents

Transcript of University of Jordan Jordan University Business School (JUBS)