ࡱ> o RkUbjbjs\\ ` ` 8/dGGGGGWWWMOOOOOO$~"HsEW5"WWWsGGWXGGWMG(0" ""WWWWWWWssWWWWWWW"WWWWWWWWW` I : -NWS"~?el'Yf[ zYef['Y~ Course Syllabus of Zhongnan University of Economics and Law Course Title: Frontiers of Accounting ResearchCourse Code31113027Semester2Teaching Hours32Credits2PrerequisitesN/AInstructor InformationNameLei Zhan (You Xu, Fei Guo, Guochao Yang)EmailZhanlei_susan@126.comInstituteSchool of Accounting and FinanceApplicable ObjectInternational StudentsCourse Objectives Through the study of this course, students are supposed to get to know and be familiar with the frontier fields of accounting research, so as to track research trends, update research topics, grasp the latest research methods, absorb recent research achievements, and lay a solid foundation for doctoral thesis topics and research. Specific requirements: - Sort out the main research topics in the accounting field, and be introduced to the overall picture and developments of recent accounting research; - Learn to browse the latest literature, quickly absorb the essentials, and meet with the latest relevant research; - Understand the relevant institutional background and characteristics of China's accounting issues; - Learn research topics and perspectives, and grasp research design and methods; - Summarize the contributions and weaknesses of a specific research, and discuss the future research direction in this field.Course Description (200 words) This course is one of the compulsory courses for overseas doctoral students, which is parallel to the courses of audit research frontier and financial management research frontier. As a doctoral student majoring in accounting, one should understand and be familiar with the frontier fields of accounting research, so as to track research trends, update research topics, master the latest research methods, absorb recent research results, and prepare for the topic selection of the doctoral dissertation. This course consists of eight topics, including earnings quality, accounting anomalies, Financial reporting and disclosure regulations, China problem research, voluntary information disclosure, mandatory information disclosure, analyst forecasting and behavioral accounting. Through the study of this course, students can systematically sort out the main research topics in the accounting field, possess the latest research results, learn research topics and perspectives, master research design and methods, summarize the contributions and weaknesses of a research, and discuss the future research directions in the specific field, thus laying the foundation for their dissertations and research projects. This course will dynamically update and include the latest literature every year to keep up with the research frontier. The lecturers of this course are all teaching and research type teachers with rich experiences in study or visiting abroad. They have many published papers both in domestic and foreign journals and have rich experiences research and teaching in English. Assessment MethodsParticipation: 10% Presentations in class: 40% Final exam: 50% Total: 100%Textbooks and References The Accounting Review Journal of Accounting Research Journal of Accounting and Economics Contemporary Accounting Research Review of Accounting Studies China Journal of Accounting Research Accounting, Organization and Society Journal of Finance Journal of Financial Economics Course planningTopic 1Earnings quality, determinants and consequences 1. Measure of earnings quality 2. Factors influencing earnings quality 3. Economic consequences of earnings quality Topic 2 Capital market efficiency and accounting anomalies 1. EMH and behavioral finance theory 2. Accruals anomaly 3Various accounting anomalies and their relationsTopic 3Economics of disclosure and financial reporting regulations 1. Theories on financial reporting regulations 2. Empirical research on financial reporting regulations 3. Economic consequences of IFRS adoptions 4. Real effects of regulatory policies Topic 4China-related accounting research 1. Chinas capital market, political and regulatory institutions 2. Chinas relationships with foreign investors 3. Novel data and regulatory shocks in China Topic 5Voluntary disclosure research 1. Voluntary disclosure 2. Information disclosure and management opportunistic 3. Information disclosure research in Chinas capital market Topic 6Mandatory disclosure research 1. 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