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University of Jordan Jordan University Business School (JUBS)
Course Syllabus
1
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)
University of Jordan Jordan University Business School (JUBS)
Course Syllabus
2
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
University of Jordan Jordan University Business School (JUBS)
Course Syllabus
3
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%
University of Jordan Jordan University Business School (JUBS)
Course Syllabus
4
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.
University of Jordan Jordan University Business School (JUBS)
Course Syllabus
5
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
University of Jordan Jordan University Business School (JUBS)
Course Syllabus
6
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
8 Lectures class discussions
Exams and class
participation
11 Summarizing the main criteria for standard setting
9 Lectures class discussions
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:
University of Jordan Jordan University Business School (JUBS)
Course Syllabus
7
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