KU.Campus

Detailed information about the module 
Module title:
Empirical Accounting
Module title (english):
Empirical Accounting
Module number:
88-021-AC10-H-0408
Level:
Master (UNI)
Course of study:
Type:
Modul
Organising faculty/Language Center:
Wirtschaftswissenschaftliche Fakultät
Instructors responsible:
Göttsche, Max
Examiners:
Credit points (ECTS):
5
competencies/skills:
- Students learn the critical application of quantitative methods for research questions in accounting (e.g. value relevance) as well as auditing (e.g. audit pricing).
- After finishing the module students possess the necessary theoretical and practical knowledge to do own research in this area based on regression analysis.
course content/topics:
- Introduction - VBA and Stata
- Monte Carlo simulation of regressions based on VBA
- OLS regression analysis and panel data regressions in Stata
- How to deal with the violation of regression assumptions in Stata
- Typical regression models, panel data regression models in accounting/auditing research
- Current research and its applied quantitative methods
formal requirements of admission:
recommended qualifications:
- Capital market oriented accounting
- Basic knowledge in statistics
Lehr- und Lernformen/Lehrveranstaltungstypen:
- Lecture
- Tutorial
- Presentations
requirements for the attainment of ECTS points:
- Two papers based on applied cases in Stata and VBA (40%)
- Presentation of the methodology/results of an academic article in a current accounting/auditing journal (50%)
- Students are required to actively participate the presentations (incl. discussion) of other students (10%)
- Due to competence orientation of the seminar a combination of a written piece (seminar paper), an oral presentation, and active participation is necessary.
workload/distribution of ECTS points within the module:
30 h = Time of attendance lecture
30 h = Preparation and postprocessing lecture
90 h = Exam preparation
150 h = Total workload
calculation of module marks:
- Two Papers 40%
- Presentation 50%
- Active participation 10%
teaching/learning method:
compatibility with other courses of study:
Turnus des Angebots:
WS
Beteiligte Fachgebiete:
Bemerkung: