Accounting Theory _ Trisno 

Lecturer

Name  Sutrisno T.Room # KPS Magister Akuntansi (Ex)Phone  0818272455Email sutrisno@ub.ac.id

Office hours  With Appointment: sms

 

Evaluation:

Quality of Class Discussion  20% Term Paper  20%In-Class Presentations / Workshops  20%Mid Exam Week 8 -10  20%Final –Takehome Examination Week 16  20%

 

Objectives:

1. To examine important accounting issues from a standard-setter's point of view.

2. To introduce current financial accounting research.

 Textbook:

Craig Deegan, Financial Accounting Theory (Australian), and William R. Scott, Financial Accounting (Canadian) and some article journal / publication

 

Purposes of the Class:

This class will (1) prepare you to utilize contemporary capital market research tools to investigate novel accounting research questions and (2) provide you with a sense of the major themes found in the capital markets literature over the past 40 years, which you will supplement on your own with a Level 2 reading (defined below) of all articles in The Accounting Review, Journal of Accounting Research, and Journal of Accounting & Economics published between August 2005 and the date you sit for your qualifying (comprehensive) examination.

Handout of problem set (CMS)

Prepare a brief paper (no more than 5 pages) that (1) demonstrates your understanding of the meaning of and trade-offs among the various types of validity in quasi-experimental work and (2) summarizes the sort of world-view that underpins contemporary archival/empirical accounting research.

WHITEBOARD

 Course Schedule:

Week 1:

Course description

Introduction to Financial Accounting Theory - Sutrisno

 

Week 2:

Conceptual frame work (SFAC # 1,2,5,6,7 and 8)

Introduction to Financial Accounting Theory – Deegan Chapter 1

Slides (PPT)

 

Week 3

The Financial Reporting Environment - Deegan Chapter 2

Week 4:

The Regulation of Financial Accounting - Deegan Chapter 3

Week 5

Normative Theories of Accounting – Deegan Chapter 4 and 5

Week 6:

International Accounting – Deegan Chapter 6

Week 7:

Positive Accounting Theory - Deegan Chapter 7 and Scott Chapter 8

Week 8

Midle Test

Week 9

Unregulated Financial Reporting - Deegan Chapter 8

Week 10

Efficient Market Theories - Deegan Chapter 10 and Scott Chapter 4

Week 11

Behavioral Accounting Research - Deegan Chapter 11

Week 12

Social and Environmental Accounting - Deegan Chapter 9

Week 13

Critical Perspective of Accounting - Deegan Chapter 12

Week 14

Earnings Management – Scott Chapter 11

Week 15

Standard-setting Issues – Scott Chapter 12 and 13

Week 16

Final test