Specialisation Module Selected Issues in Accounting: Empirical Accounting Research Design

Summer Semester 2017

Exam (only one exam date!): Saturday 01.07.2017, 9:00-10:00, in R131, WiSo Building, Universitätsstr. 24

Four teaching sessions (8:30am-10:00am, 11:00-12:30pm, 2:00pm-3:30pm and 4:30pm-6pm) on each of the following Saturdays: 22.04., 29.04., 06.05.
Group presentation: 9:00am - 5:00pm on Saturday 03.06.
You will have the opportunity to collect bonus points and receive information on the bonus scheme during the first session.

Objectives and Competencies

Students will acquire...

...skills to conduct empirical research in accounting like required for an empirical master thesis
...data analysis skills using econometric methods in STATA
...skills related to interpreting and critically discussing empirical results

Structure of an empirical master thesis and writing skills
Classic panel data designs (e.g. ordinary least squares, random effects, fixed effects, first differences) and causal research designs (e.g. difference-in-difference, regression discontinuity and instrumental variables)
Selecting data and preparing the data for analysis
Variable generation, descriptive statistics and model specification
Hypotheses tests
Interpretation and discussion of results

Teaching and learning methods: Lecture with integrated exercises
Module entry requirements: Basic econometrics knowledge (OLS estimator) and basic STATA skill are recommended
Modes of end of module examination: Written test WT (60)
Prerequisites for awarding of ECTS credits: A pass in the written test.

Module Code: 1016SMSA00
Workload: 360 h
ECTS credits: 6
When taken? See curriculum overview
Module availability: Every Summer Semester
Duration: 1 term
Courses: Empirical Accounting Research Design / Selected Issues in Accounting
Contact hours: 30 h / 60 h
Self Study: 150 h / 120 h
Planned group size: unlimited
Other programmes that use the module: Master Business Administration specialisation category (Accounting), Master Business Administration supplementary category (Accounting, Corporate Development, Marketing, Media and Technology Management, Supply Chain Management), Master Economics supplementary category
Module Manager: Univ.-Prof. Dr. Carsten Homburg, Univ.-Prof. Dr. Christoph Kuhner, Univ.-Prof. Dr. Michael Overesch, Jun.-Prof. Dr. Julia Nasev
Students must take one course.
Credits gained while studying abroad can be transferred
Language: English