Experimental Research in Accounting
- 6 credits
- Prerequisite: Z798 Research Methods
The objective of the course is to provide students with the tools needed for educated consumption and production of experimental research in accounting. In the course, we will focus on the theoretical and methodological issues faced by those who conduct this research, as well as the practical implications of the research for accounting. Students should leave the course with a basic knowledge of experimental research in accounting and be better able to create, analyze, and critique such research. The course also should help those students intending to work in the experimental area identify research topics. The course contains in four parts. The first part will consist of several sessions that provide an overview of experimental research in accounting and methodological issues related to this research. The remaining three sections cover experimental research focusing on (1) individual judgment and decisions, (2) multi-person interactions, and (3) market behavior.
The course is structured in a seminar format. In general, each class period will focus on a discussion of two or three papers. The best approach to understanding the experimental literature in accounting is to analyze thoroughly papers in the area. For each research paper, one student will serve as the primary discussant and the other students will serve as secondary discussants. Grades are based on class participation, presentations, a research project, a referee report and a final exam.