|
Date
|
Class
|
Topic
|
Assignment (Due at beginning of Class)
|
|
T
8/21
|
1
|
Course
Introduction
The
importance of Accounting Theory
|
Meet
with your team to select a foreign country and start obtaining information
about it (excluding IASB and
Germany
)
Read
Ch.
1 in Scott
Begin
work on Critical Thinking Assignment
|
|
Th
8/23
|
2
|
The
Nature of Accounting
Lecture:
The History of Accounting
|
Read
Articles E1-3 and prepare Article Highlights (AH)
Turn in foreign country choice for the e
|
|
T
8/28
|
3
|
Visit by Cooper Norman
|
Read
Articles E4-7 and prepare AH
|
|
Th
8/30
|
4
|
Finish
discussion of the History of Accounting
|
Critical Thinking Assignment due 8/31
|
| T
9/04 |
5 |
Discussion
of Accounting as an Art or a Science |
Read
Articles E8-11 and prepare AH
|
Th
9/06
|
|
|
Read
Ch.
2 in Scott and prepare to discuss Q7-10
Begin
work on Position Paper
|
| T
9/11 |
7 |
|
|
| Th
9/13 |
8 |
|
Read
Ch.
3 in Scott and prepare to discuss Q5-7
|
| T
9/18 |
9 |
Return
& Discuss Paper #1 - (ppt)
Visit
by KPMG |
|
| Th
9/20 |
10 |
Accounting
and Decision Usefulness
|
|
| T
9/25 |
11 |
Finish discussion of Accounting and Decision Usefulness
Academic Theories of Accounting
The
Basics of Research
Research
Presentation Example: R1
- Jason
|
Read
R-1 and bring 3 questions for discussion
Homework Due: Chap 3 – Q11
(Hint: Take a look at the
Bayes Theorem Example and modify it for this problem!)
Read
Articles E12-13 and prepare AH
|
| Th
9/27 |
12 |
'Real
Accounting Quiz' and the Importance of Academic Research
Group
Presentation: OAP-2
|
Read
Ch. 4-5 in Scott and prepare to discuss Chap 4 – Q2&5 and Chap 5 –
Q5,7&9
Position paper on Accounting Due
|
| T
10/2 |
13 |
How
to Read Accounting Research
|
Read
Article E14 and prepare AH
Read
Ch.
6 in Scott and prepare to discuss Q5,6&9
|
| Th
10/4 |
14 |
Ethics
in Accounting and Business
Group
Presentation: OAP-3
|
Read
Articles E18-19 and prepare AH
|
| T
10/9 |
15 |
Main
Theories of Accounting Research: Efficient Markets
|
Read
Ch.
8 in Scott and prepare to discuss Q1-3,6&9
|
| Th
10/11 |
16 |
Main
Theories of Accounting Research: Agency Theory
Compensation
and Earnings Managements
Group
Presentation: OAP-4
|
Read
Articles E21-23 and prepare AH
NOTE:
We will not be reading E20, E24 or E25.
Skim
Ch.
10 & 11 in Scott and prepare to discuss Ch. 10 Q4-6&8
and Ch. 11 Q7&8
|
| T
10/16 |
17 |
Examples
of Accounting Research: Earnings Relevance
Individual
Presentations:
R3
- Phil
R5
- Kate
R6
- Kristen
|
Read
R2-5 and bring questions (3 each) for discussion
NOTE:
We will not be reading R2.
|
| Th
10/18 |
18 |
Examples
of Accounting Research: Earnings Management
Individual
Presentations:
R7
- Melissa
R8
- Candelaria
R9
- Ping
|
Read
R6-8 and bring questions (3 each) for discussion
|
| T
10/23 |
19 |
Examples
of Accounting Research: Voluntary Disclosure
Individual
Presentations:
R10
- Mi Hi
R11
- Kay
R4
- Kim
|
Read
R9-11 and bring questions (3 each) for discussion
|
| Th
10/25 |
20 |
Examples
of Accounting Research: Tax
Individual
Presentations:
R12
- Devlin
R13
- Dallin
R14
- Che-pu
|
Read
R12-14 and bring questions (3 each) for discussion
|
| T
10/30 |
21 |
Examples
of Accounting Research: Audit
Individual
Presentations:
R15
- Lynn
R16
- Lianhuan
R17
- Young
|
Read
R15-17 and bring questions (3 each) for discussion
|
| Th
11/1 |
22 |
Examples
of Accounting Research: Managerial Accounting Techniques
Individual
Presentations:
R18
- Brian
R19
- Danielle
R20
- Nisha
|
Read
R18-20 and bring questions (3 each) for discussion
|
| T
11/6 |
23 |
Standard Setting
The
Role of Standard Setting
Group
Presentation: OAP-5
|
Read
Ch.
12 in Scott and prepare to discuss Q3,4&8
I
need your final topic idea for the term paper
no later than 5:00 PM Wednesday November 7th
|
| Th
11/8 |
24 |
Standard
Setting in the U.S.
The
Politics of Standard Setting
Group
Presentation: OAP-6 and OAP-7
|
Read
Articles E26-28 and prepare AH
Read
Ch.
13 in Scott
I
need your introduction and preliminary bibliography for the term paper
no
later than 5:00 PM Monday Nov. 12th.
|
|
T
11/13
|
25
|
Comparisons
between GAAPs: IASB
and Germany
|
Read
Articles E29, 30, 33, and 34 and prepare AH
NOTE:
We will not be reading E31 or E32.
|
|
Th
11/15
|
26
|
Essay
EXAM (bring laptop)
|
See old comprehensive exam questions for examples
|
|
T
11/20
|
|
Fall
recess
|
|
|
Th
11/22
|
|
Fall
recess
|
|
|
T
11/27
|
27
|
Comparisons
between GAAPs: Student Presentations
|
I
need the electronic version of the term paper
no later than 5:00 PM
Wednesday Nov 28th.
|
|
Th
11/29
|
28
|
Comparisons
between GAAPs: Student Presentations
|
I
need your comments on the other students’ term paper
no later than 5:00
PM Monday, Dec. 3rd.
|
|
T
12/04
|
29
|
International Harmonization
Group Presentation: OAP-8
|
Read
E35-36 and prepare
AH
|
|
Th
12/06
|
30
|
Future
of the profession
Group
Presentation: OAP-9
|
Read
E37 and prepare
AH
I
need your final term paper
no later than 5:00 PM Friday Dec. 7th.
|
|
Friday
12/14 from 10:00 AM to 12:00 Noon
|
31
|
FINAL EXAM PERIOD
Location – regular classroom
|
You
will make your last presentation - a brief research proposal on an
accounting topic. Lay out your research question, hypothesis, the
population, data, and how you would use the data to answer the research
question. Provide a one-page handout for classmates and professor.
|