The lab covers main accounting research methods with a specific focus on empirical/archival research. The lab is particularly suitable for students interested in evaluating a PhD career.
Lecture slides and any other materials available on Moodle (e-l.unifi.it)
Obiettivi Formativi
The objective is to help students understand accounting research. The lab focuses on the main research approaches, methodologies, and research streams in accounting. It provides students with a theoretical understanding of what research is, why is important, and how researchers approach complex problems. Additionally, students gain a practical knowledge into data management and analysis. A solid understanding of the fundamentals covered in this lab enable students to understand and analyze complex accounting problems and, potentially, start a PhD career
Prerequisiti
The lab is intended for students with previous exposure to financial accounting and corporate finance. A very basic background in statistics and econometrics is useful but not required.
Metodi Didattici
The teaching methodology is specifically tailored to enable students’ active participation and engagement. The number of traditional lectures is limited to the exposition of theoretical constructs each topic, which will then be further investigated through alternative teaching methodology. These include tutorials and group projects.
Altre Informazioni
See additional information (especially grading policy) at the official online repository e-l.unifi.it
Modalità di verifica apprendimento
Labs only receive a passed/failed mark. The final decision is entirely based on class participation and the replication and discussion of a research paper.
Programma del corso
The lab is particularly suitable for students interested in evaluating a PhD career. First, we look at the main accounting research methods: empirical/archival, survey analysis, interviews, and experiments. Particular attention is paid to how these different research methods may be useful in answering research questions. Then, we focus on empirical/archival research. We cover the basic elements that allow researchers to draft a paper: database knowledge, data management, dataset polishing, data analysis through descriptive statistics and multivariate analysis. We will introduce the use of STATA® as a statistical tool to analyze data. Finally, the lab concludes with the analysis of the main research streams in accounting literature: auditing, earnings management, disclosure causes and consequences, bank accounting, sustainability accounting.