ࡱ> O L%bjbj11sS҇eS҇eLl l <$"  $"$"$"$"$"$"$$'7*DF$!d"F$g$# $:!,J"C2"! r#}$0$!R{*{*J"{*J"(F$F$${*l  : -NWS"~?el'Yf[ zYef['Y~ Course Syllabus of Zhongnan University of Economics and Law Course Title: Review of Classic Literature on Accounting, Auditing and FinanceCourse Code31113026Semester1Teaching Hours32Credits2PrerequisitesRequires basic knowledge on accounting, auditing and finance theories and conceptsInstructor InformationNameYong HuangEmailnick.huang.yong@outlook.comInstituteSchool of AccountingApplicable ObjectInternational StudentsCourse ObjectivesOverall, we expect that students should become familiar with classical research findings and research methods in the fields of finance, accounting and auditing, and lay a solid foundation for conducting their own research. The specific objectives are as follows: To review classic research topics in the field of accounting, to read classic accounting papers, and to learn about leading accounting researchers and their research. To review classic research topics in the field of finance, to read classic finance papers, and to learn about leading finance researchers and their research. To review classic research topics in the field of auditing, to read classic auditing papers, and to learn about leading auditing researchers and their research. To comprehend the contributions classic research papers, to get inspiration from the existing literature, and to explore future directions of finance, accounting and auditing research.Course Description (200 words)A systematic and in-depth analysis of the mainstream classical literature in finance, accounting and auditing can facilitate the understanding of financial reporting, governance, regulation and enforcement in determining market outcomes. Also, international students' ability to follow and comprehend classical literature has a crucial impact on their own research. This course focuses on the classic research questions and findings in accounting, finance and auditing research. We help students to understand the motivation, theoretical foundations, research methods of classic papers, and to reflect on how theoretical and empirical research is constructed. In specific, topics and questions covered by this course include (but not limited to): the generation and transmission of accounting information, the quality of accounting information, factors influencing the quality of accounting information, the impact and role of accounting information in corporate value creation, audit fee and quality, the role and measurement of corporate internal control, earnings management, analyst forecasting, corporate management behavior, board of directors and corporate governance, corporate social responsibility and ESG, market efficiency, information asymmetry, agency conflicts, venture financing, mergers and acquisitions, capital structure theories, market timing practices and evidence, behavioral accounting and finance, big data/machine learning applications to financial markets. The course will be instructed by experienced instructors with publication in leading journals.Assessment Methods The instructor team evaluates the overall performance by considering both classroom performance and the quality of assignment completion. Textbooks and ReferencesBall, R., and P. Brown. 1968. An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research 6:15978. Daniel, K., D. Hirshleifer, and A. Subrahmanyam. 1998. Investor Psychology and Security Market Under- and Overreactions. Journal of Finance 53:183985. DeAngelo, H., and R. W. Masulis. 1980. Optimal Capital Structure under Corporate and Personal Taxation. Journal of Financial Economics 8:329. Edward I. Altman. 1968. Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy. Journal of Finance 23:589609. Fama, E. F., and K. R. French. 1992. The Cross-Section of Expected Stock Returns. Journal of Finance 47:42765. Graham, J. R., C. R. Harvey, and S. Rajgopal. 2005. The Economic Implications of Corporate Financial Reporting. Journal of Accounting and Economics 40:373. Hanlon, M., J. L. Hoopes, and N. Shroff. 2014. The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality. Journal of the American Taxation Association 36:13770. Hann, R. N., M. Ogneva, and O. Ozbas. 2013. Corporate Diversification and the Cost of Capital. Journal of Finance 68:196199. Jegadeesh, N., and S. Titman. 1993. Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency. Journal of Finance 48:6591. Jenson, M. C. 1986. Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers. American Economic Review 76:32329. Jones, J. J. 1991. Earnings Management during Import Relief Investigations. Journal of Accounting Research 29:193228. Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics 39:16397. Lang, L., A. Poulsen, and R. Stulz. 1995. Asset Sales, Firm Performance, and the Agency Costs of Managerial Discretion. Journal of Financial Economics 37:337. Myers, S. C. 1977. Determinants of Corporate Borrowing. Journal of Financial Economics 5:14775. Myers, S. C., and N. S. Majluf. 1984. Corporate Financing and Investment Decisions When Firms Have Information That Investors Do Not Have. Journal of Financial Economics 13:187221. Ohlson, J. A. 1980. Financial Ratios and the Probabilistic Prediction of Bankruptcy. Journal of Accounting Research 18:10931. Opler, T., L. Pinkowitz, R. Stulz, and R. Williamson. 1999. The Determinants and Implications of Corporate Cash Holdings. Journal of Financial Economics 52:346. Porta, R. La, F. Lopez-De-Silanes, A. Shleifer, and R. Vishny. 2002. Investor Protection and Corporate Valuation. Journal of Finance 57:114770. Porta, R. La, F. Lopez-De-Silanes, A. Shleifer, and R. W. Vishny. 1997. Legal Determinants of External Finance. Journal of Finance 52:46. Rajan, R. G., and L. Zingales. 1995. What Do We Know about Capital Structure? Some Evidence from International Data. Journal of Finance 50:142160. Sharpe, W. F. 1964. Capital Asset Prices: A Theory of Market Equilibrium under Conditions of Risk. Journal of Finance 19:42542. Shleifer, A., and R. W. Vishny. 1997. A Survey of Corporate Governance. Journal of Finance 52:73783. Sloan, R. G. 1996. Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? The Accounting Review 71:289315. Course planningChapter 1The theory of modern firm Information asymmetry Agency theoryChapter 2 Accrual manipulation Real earnings management The incentives and impact of earnings managementChapter 3Research on market efficiency The characteristics of Chinas capital structureChapter 4Research on supply chain finance The EOQ/EPQ model and its applicationChapter 5Research on voluntary information disclosure Research on compulsory information disclosureChapter 6Research on the determinants of internal control Research on the economic consequences of internal controlChapter 7Research on the determinants of capital structure Research on the economic consequences of capital structureChapter 8Research on behavioral corporate finance Research on behavioral accounting  6 : P R b d v x | ʸtgt[OtgOtgOh%0hx75aJo(h%0hx75\aJh%0hx75\aJo(h%0h\P5\aJ h%0hx75B*KHaJph#h%0hx7B*KH\aJo(ph h%0h&5B*KHaJphh&#h%0hx75B*KHaJo(phhx75CJ\aJo($hx75CJOJPJQJ^JaJo(+jhx75B*CJOJQJUaJph F8 : R gQ$$Ifa$gd%0l mkd$$IfT7(9)0644 lap yt%0T$Ifl KWD,`K WD` $WDX`a$R d v z $$Ifa$gd%0l $$Ifa$gd%0l z | J4$$Ifa$gd%0l $$Ifa$gd%0l kd$$IfT7\ w(d  V 0644 lap(yt%0T kd^$$IfT7\ w(d  V 0644 lap(yt%0T$$Ifa$gd%0l $$Ifa$gd%0l  < = T N4$dh$1$Ifa$gd%0l kd1$$IfT70 (d 0644 lapyt%0T$$Ifa$gd%0l $$Ifa$gd%0l   ; = S U Y Z d e j k z { 4 < A ۽۱۽ۢuɆkaWkakah%0hM\aJh%0h`nQ\aJh%0hrs\aJ h%0hx7B*KH\aJphh%0hx75aJo(h%0hx75B*aJo(ph+++h%0hx75B*aJph+++h%0hrs5\aJh%0h\P5\aJ#h%0hx75B*KHaJo(phh%0hx75\aJo(h%0hqZ5\aJh%0hf5\aJ"T U Z e k |f|f$$Ifa$gd%0l $$Ifa$gd%0l mkd$$IfT7(9)0644 lap yt%0T J4$$Ifa$gd%0l $$Ifa$gd%0l kd_$$IfT7\ w(d  V 0644 lap(yt%0T zdN$$Ifa$gd%0l $$Ifa$gd%0l kd2$$IfT70 (d 0644 lapyt%0T 0 zdT>>>> & F$Ifgd%0l $Ifl $$Ifa$gd%0l kd$$IfT70 (d 0644 lapyt%0T ) , J P S _ l o !;\_͹ùùùùï͘ii/h%0hx75B*CJOJQJ^JaJo(ph,h%0hx75B*CJOJQJ^JaJphh%0hx75\aJo(h%0hd\aJh%0hv"^\aJh%0hpV\aJh%0h7\,\aJh%0hM\aJh%0hRw\aJh%0hx7\aJh%0h`nQ\aJh%0hrs\aJ$zddQ$Ifgd<9l dP$Ifgd%0l kdx$$IfT70 (d 0644 lapyt%0T  DZ $%0>01=|}'@B~tŻٻٻٱٱٱٱٱٝٝٝٓٝٝىh%0hA\aJh%0hd]\aJh%0hk\aJh%0hy5\aJh%0hV\aJh%0h($\aJh%0hv"^\aJh%0h\aJh%0h<9\aJh%0ho\aJ#h%0hx75B*CJaJo(ph6su{-"."0"?"A"E"F"J"K"`"d"e"óóáҗ҆|ҳ҆obUh%0hx7B*aJphh%0h/B*aJphh%0hEB*aJphh%0h{,\aJ h%0hx75B*KHaJphh%0hqZ\aJ#h%0hx75B*KHaJo(phh%0hx75B*aJo(phh%0hx75B*aJphh%0hx75\aJo(h%0hx7\aJo(h%0h<9\aJh%0h 3\aJ!tuvwxyzdTTTTTTT$Ifl $$Ifa$gd%0l kd$$IfT70 (d 0644 lapyt%0T yz{8jT::: & F0$If`0gd%0l $$Ifa$gd%0l kd$$IfT70 (d 0644 lapyt%0T$Ifl 83 ./d" 7!!."/"$Ifl  & F0$If`0gd%0l /"0"@"zd$$Ifa$gd%0l kda$$IfT70 (d 0644 lapyt%0T@"A"K"e"{""||||$$Ifa$gd%0l mkd$$IfT7(9)0644 lap yt%0Te""""""""""""""""" ###M#N#O#W#Y#f#y#z##########$$$ųųųųųzsųf夔h%0h)!B*aJph hEhFoh%0h~qB*aJphh%0hEB*aJphh%0hx75B*aJo(phh%0hx7B*aJo(ph#h%0hx75B*KHaJo(ph h%0hx75B*KHaJphh%0hx75B*aJphh%0hx7B*aJphh%0h/B*aJph'""""""zdddd$$Ifa$gd%0l kd$$IfT70 (z 0644 lapyt%0T"""#N#zddd$$Ifa$gd%0l kd2 $$IfT70 (z 0644 lapyt%0TN#O#Y#z##zddd$$Ifa$gd%0l kd $$IfT70 (z 0644 lapyt%0T####$zddd$$Ifa$gd%0l kdx $$IfT70 (z 0644 lapyt%0T$$$B$|$zddd$$Ifa$gd%0l kd $$IfT70 (z 0644 lapyt%0T$$$$A$B$O${$|$}$$$$$$$$ %'%J%K%L%ķĨvdWG;hx75CJ\aJo(h%0hE5B*aJo(phh%0h%0B*aJph#h%0hE5B*KHaJo(phh%0h)!5B*aJo(ph#h%0h)!5B*KHaJo(phh%0hx75B*aJo(phh%0h)!B*aJo(phh%0hx7B*aJphh%0h)!B*aJphh%0hEB*aJph h%0hx75B*KHaJph h%0hE5B*KHaJph|$}$$$$zddd$$Ifa$gd%0l kd $$IfT70 (z 0644 lapyt%0T$$$(%J%zddd$$Ifa$gd%0l kda $$IfT70 (z 0644 lapyt%0TJ%K%L%zrKWD,`Kkd $$IfT70 (z 0644 lapyt%0T0182P. 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