4
KU.Campus
Home
English
English
German
German
Print
Login
Navigation
Information portal
Examination regulations
Degree programs
Modules
Course
All about studying
Examination office
Student Advisory Service
International Office
Study options
Lehramt.Pro
Studium.Pro
elearnKU (ILIAS)
VHB
Quick overviews
Courses in Eichstätt on a specific date
Courses in Ingolstadt on a specific date
Courses in Eichstätt today
Courses in Ingolstadt today
Information on KU.Campus
Recent improvements
Student survey
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: