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«Lecturer Dr Thu Phuong Truong RH 615 463 5233 (ext. 8961) thuphuong.truong Office Hours: TBA Course Administrator Rachel Qi RH 708 463 7465 ...»

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School of Accounting and Commercial Law

ACCY412 CURRENT ISSUES IN FINANCIAL

ACCOUNTING

Trimester 1 2015

COURSE OUTLINE

Names and Contact Details

Course Coordinator Dr Noor Houqe RH 712 463 6591

& Lecturer noor.houqe@vuw.ac.nz

Office Hours: TBA

Lecturer Dr Thu Phuong Truong RH 615 463 5233 (ext. 8961) thuphuong.truong@vuw.ac.nz Office Hours: TBA Course Administrator Rachel Qi RH 708 463 7465 rachel.qi@vuw.ac.nz Office hours: Monday-Friday, 8.30am-5pm (Note: Office closed 10.30am-10.45am and 3.30pm-3.45pm) Trimester Dates Teaching Period: Monday 2 March – Friday 5 June Study Period: Monday 8 June – Thursday 11 June Examination Period: Friday 12 June – Wednesday 1 July (inclusive) Withdrawal from Course

1. Your fees will be refunded if you withdraw from this course on or before Friday 13 March 2015.

2. The standard last date for withdrawal from this course is Friday 15 May 2015. After this date, students forced to withdraw by circumstances beyond their control must apply for permission on an ‘Application for Associate Dean’s Permission to Withdraw Late’ including supporting documentation. The application form is available from either of the Faculty’s Student Customer Service Desks or online.

Class Times and Room Numbers Wednesday 8:30 – 11:20 in Railway West Wing RWW311 Course Delivery The course is made up of a combination of lectures, workshops and student presentations.

Students are asked not to use any electronic equipment in class except with the express permission of the lecturer that week. It is important all students appreciate that the dialogue involves all class members.

Expected Workload The expected workload for ACCY 412 is around 180 hours over the trimester (approximately 12 hours per week over the 15 week period (12 teaching weeks, mid-trimester break, study week and examination period).

Prescription A critical examination of policy issues related to accounting professionalism, the determination of a body of knowledge, and the scope and control of financial reporting practices.

Course Learning Objectives

By the end of the course students should:

 Understand current financial accounting issues such as and be able to critically evaluate current practices and put propose alternative treatments;

 Be able to explain the relevance and implications of financial accounting based on identified frameworks and accounting theory;

 Understand the standard setting process and standard accounting practices, including international issues;

 Appreciate the shortcomings of and alternatives to established financial performance measures;

 Be able to understand current issues impacting on the audit profession; and  Demonstrate improvement in communication skills, both written and spoken, in their class involvement.

Course Content This course aims to achieve the above objectives by critical examination of current issues relevant to the role of financial accounting and reporting. This is not a simple examination of issues in IFRS adoption for financial accounting or standard-setters’ and regulators’ current work plans, but a review of the economic and political situation within which those regulating and supporting the efficient operation of capital markets go about their business. The course also considers the manner in which research can assess and inform such activities in financial reporting and it is grounded firmly in the knowledge derived from research.

Readings A list of readings and course topics is part of this Outline. All students are required to send to Dr Noor Houqe or Dr Thu Phuong Truong a PDF copy of the paper they have taken responsibility to present in class (this should be done four days before), so that it can be uploaded onto Blackboard if other students wish to download the paper. Copies of a handout should be provided at all presentations.

Materials and Equipment A fee may be charged for course materials although this is highly unlikely.

Assessment The Assessment Handbook will apply to all VUW courses: see http://www.victoria.ac.nz/documents/policy/staff-policy/assessment-handbook.pdf.

In particular, there is a new grade scheme, in which the A+ range is 90-100% and 50-54% is a C-.

Assessment will be based on the following (see Schedule on pages 5 – 6):

a) Class presentations and critiques, 30%1

b) Project, 30%2

c) Final examination, 40% Marking guide for presentation in ACCY 412 This will be provided to the class. It will include assessment of the presentation offering

1. Overview of the study

2. Research question; how else could this question have been answered?

3. Motivation and contribution

4. Literature review

5. Theoretical framework and hypotheses

6. Research design including the sample, variables, and method of analysis

7. Results; what does it contribute to practice?

8. Conclusion, Limitations, future research Penalties In the event of unusual, unforeseen circumstances (e.g., serious illness, family bereavement), causing absence from a class meeting students should discuss the waiver of any penalty with the Course Coordinator as soon as possible after the event. Doctor’s certificate or similar evidence should be provided Use of Turnitin Student work provided for assessment in this course may be checked for academic integrity by the electronic search engine http://www.turnitin.com. Turnitin is an on-line plagiarism testing tool which compares submitted work with a very large database of existing material. At the discretion of the Head of School, handwritten work may be copy-typed by the School and submitted to Turnitin. A copy of submitted materials will be retained on behalf of the University for detection of future plagiarism, but access to the full text of submissions will not be made available to any party for other purposes.





Examinations Students who enrol in courses with examinations are obliged to attend an examination at the University at any time during the formal examination period. The final examination for this

course will be scheduled at some time during the following period:

Friday 12 June – Wednesday 1 July (inclusive) Mandatory Course Requirements Students must complete this course with a fair attempt at all items of assessment except where non-completion is supported by a Doctor’s certificate or similar.

Each student will present on three papers during the semester, for up to 45 minutes.

Information about the project requirements will be distributed in Week 1.

If you cannot complete any required assessment or sit an examination, refer to www.victoria.ac.nz/home/study/exams-and-assessments/aegoratat Class Representative A class representative will be elected in the first class, and that person’s name and contact details made available to VUWSA, the course coordinator and the class. The class representative provides a formal communication channel to liaise with the course coordinator on behalf of students.

Communication of Additional Information Additional information or information on changes will be conveyed to students via Blackboard.

Link to general information For general information about course-related matters, go to http://www.victoria.ac.nz/vbs/studenthelp/general-course-information Note to Students Your assessed work may also be used for quality assurance purposes, such as to assess the level of achievement of learning objectives as required for accreditation and academic audit. The findings may be used to inform changes aimed at improving the quality of VBS programmes. All material used for such processes will be treated as confidential, and the outcome will not affect your grade for the course.

–  –  –

Programme and Readings Week 1: Introduction to the Course and Part 1, Dr Thu Phuong Truong ► Presentation guidelines ► Assessment issues ► Core readings for weeks 2 to 6

1. Armstrong, C. S., W. R. Guay, and J. P. Weber, 2010, The role of information and financial reporting in corporate governance and debt contracting, Journal of Accounting and Economics, Vol. 50, pp. 179-234.

2. Brickley, J. A., and J. L. Zimmerman, 2010, Corporate governance myth: Comments on Armstrong, Guay and Weber, Journal of Accounting and Economics, Vol. 50, pp. 235

<

Week 2: Issues in financial accounting research

1. Larcker, D. F., and T. O. Rusticus, 2007, Endogeneity and empirical accounting research, European Accounting Review, Vol. 16, pp. 207-215.

2. Larcker, D. F., and T. O. Rusticus, 2010, On the use of instrumental variables in accounting research, Journal of Accounting and Economics, Vol. 49, pp. 186-205.

3. Tucker, J. W., 2010, Selection bias and econometric remedies in accounting and finance research, Journal of Accounting Literature, Vol. 29, pp. 31-57.

4. Tucker, J. W., 2007, Is openness penalized? Stock returns around earnings warnings, The Accounting Review, Vol. 82, pp. 1055-1087.

5. Barth, M. E., and G. Clinch, 2009, Scale effects in capital markets-based accounting research, Journal of Business Finance & Accounting, Vol. 36, pp. 253-288.

6. Barth, M. E., and S. Kallapur, 1996, The effects of cross-sectional scale differences on regression results in empirical accounting research, Contemporary Accounting Research, Vol. 13, pp. 527-567.

Week 3: Corporate governance

1. Brown, P., W. Beekes, and P. Verhoeven, 2011, Corporate governance, accounting and finance: A review, Accounting and Finance, Vol. 51, pp. 96-172.

2. Bebchuk, L. A., and M. S. Weisbach, 2010, The state of corporate governance research, The Review of Financial Studies, Vol. 23, pp. 939-961.

3. Bowen, R. M., S. Rajgopal, and M. Venkatachlam, 2008, Accounting discretion, corporate governance, and firm performance, Contemporary Accounting Research, Vol.

25, pp. 351-405.

4. Baber, W. R., A. K. Gore, K. T. Rich, and J. X. Zhang, 2013, Accounting restatements, governance and municipal debt financing, Journal of Accounting and Economics, Vol. 56, pp. 212-227.

5. Larcker, D. F., and D. J. Taylor, 2011, Corporate governance and the information content of insider trades, Journal of Accounting Research, Vol. 43, pp. 453-486.

6. Ettredge, M., K. Johnstone, M. Stone, and Q. Wang, 2011, The effects of firm size, corporate governance quality, and bad news on disclosure compliance, Review of Accounting Studies, Vol. 16, pp. 866-889.

Week 4: Disclosure and regulation

1. Bischof, J., and H. Daske, 2013, Mandatory disclosure, voluntary disclosure, and stock market liquidity: Evidence from the EU bank stress tests, Journal of Accounting Research, Vol. 51, pp. 997-1029.

2. Einhorn, E., 2005, The nature of the interaction between mandatory and voluntary disclosures, Journal of Accounting Research, Vol. 43, pp. 593-621.

3. Einhorn, E., and A. Ziv, 2008, Intertemporal dynamics of corporate voluntary disclosure, Journal of Accounting Research, Vol. 46, pp. 567-589.

4. Lawrence, A., 2013, Individual investors and financial disclosure, Journal of Accounting and Economics, Vol. 56, pp. 130-147.

5. Lehavy, R., F. Li, and K. Merkley, The effect of annual report readability on analyst following and the properties of their earnings forecasts, The Accounting Review, Vol. 86, pp. 1087-1115.

6. Kross, W. J., and I. Suk, 2012, Does Regulation FD work? Evidence from analysts’ reliance on public disclosure, Journal of Accounting and Economics, Vol. 53, pp. 225

<

Week 5: Accounting conservatism

1. Watts, R. L., 2003, Conservatism in accounting Part I: Explanations and implications, Accounting Horizons, Vol. 17, pp. 207-221.

2. Watts, R. L., 2003, Conservatism in accounting Part II: Evidence and research opportunities, Accounting Horizons, Vol. 17, pp. 287-301.

3. Wang, R. Z., C. O-Hogartaigh, and T. van Zijl, 2009, Measures of accounting conservatism: A construct validity perspective, Journal of Accounting Literature, Vol. 28, pp. 165-203.

4. Basu, S., 1997, The conservatism principle and the asymmetric timeliness of earnings, Journal of Accounting and Economics, Vol. 24, pp. 3-37.

5. Beaver, W. H., and S. G. Ryan, 2005, Conditional and unconditional conservatism, Review of Accounting Studies, Vol. 10, pp. 269-309.

6. Collins, D. W., P. Hribar, and X. Tian, 2014, Cash flow asymmetry: Causes and implications for conditional conservatism research, Journal of Accounting and Economics, Vol. 58, pp. 173-402.

Week 6: Management compensation

1. Banker, R. D., M. N. Darrough, R. Huang, and J. M. Plehn-Dujowich, 2013, The relation between CEO compensation and past performance, The Accounting Review, Vol. 88, pp.

1-30.

2. Garvey, G., and T. Milbourn, 2006, Asymmetric benchmarking in compensation:

Executives are rewarded for good luck but not penalized for bad, Journal of Financial Economics, Vol. 82, pp. 197-225.

3. Tafkov, I. D., 2013, Private and public relative performance information under different compensation contracts, The Accounting Review, Vol. 88, pp. 327-350.

4. Choi, J., Hecht, G., and Taylor, W. 2012, Lost in translation: The effect of incentive compensation on strategy surrogation, The Accounting Review, Vol. 87, pp. 1135-1164.

5. Hecht, G., I. Tafkov, and K. Towry, 2012, Performance spillover in a multi-task environment, Contemporary Accounting Research, Vol. 29, pp. 563-589.

6. Armstrong, C. S., I. D. Gow, and D. F. Larcker, 2013, The efficacy of shareholder voting:

Evidence from equity compensation plans, Journal of Accounting Research, Vol. 51, pp.

909-950.

Week 7: Introduction Part 2, Dr Noor Houqe ► Presentation guidelines ► Assessment issues ► Core readings for weeks 7 to 12

1. Beyer, A., Cohen, D. Lys, T., & Walther, B. 2010. The Financial Reporting Environment:

Review of the Recent Literature. Journal of Accounting & Economics, Vol. 30, p 296Week 8: IFRS adoption and international accounting



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