LİSANSÜSTÜ EĞİTİM ENSTİTÜSÜ
İşletme (Doktora)
BA 662 | Ders Tanıtım Bilgileri
| Dersin Adı |
Muhasebede Güncel Araştırmalar II
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Kodu
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Yarıyıl
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Teori
(saat/hafta) |
Uygulama/Lab
(saat/hafta) |
Yerel Kredi
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AKTS
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BA 662
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Güz/Bahar
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3
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0
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3
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7.5
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| Ön-Koşul(lar) |
Yok
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| Dersin Dili |
İngilizce
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| Dersin Türü |
Seçmeli
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| Dersin Düzeyi |
Doktora
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| Dersin Veriliş Şekli | - | |||||
| Dersin Öğretim Yöntem ve Teknikleri | - | |||||
| Dersin Koordinatörü | ||||||
| Öğretim Eleman(lar)ı | ||||||
| Yardımcı(ları) | - | |||||
| Dersin Amacı | Bu ders, öğrencileri muhasebe alanındaki deneysel araştırmalarla tanıştırmak ve öğrencilere bir araştırma makalesinin genel tasarımını eleştirel olarak analiz etme becerisini kazandırmak için tasarlanmıştır. |
| Öğrenme Çıktıları |
Bu dersi başarıyla tamamlayabilen öğrenciler;
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| Ders Tanımı | Muhasebe araştırmalarının ana başlıklarından bazıları olan muhasebe bilgilerinin stok fiyatlarına etkisi, muhasebe takdirinin diğer firma davranışları üzerindeki etkisi, firma performansının öngörülmesinde muhasebe değerlerinin kullanılması, yönetim muhasebesi bilgilerinin rolü, firmalarda performans değerlendirme ve karar vermenin yanı sıra kurumsal yönetim ve açıklamalar konularına ilişkin güncel gelişmeler de incelenecektir. |
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Temel Ders | |
| Uzmanlık/Alan Dersleri |
X
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| Destek Dersleri | ||
| İletişim ve Yönetim Becerileri Dersleri | ||
| Aktarılabilir Beceri Dersleri |
HAFTALIK KONULAR VE İLGİLİ ÖN HAZIRLIK ÇALIŞMALARI
| Hafta | Konular | Ön Hazırlık |
| 1 | Uluslararası Muhasebe | Hollis Ashbaugh, Morton Pincus, Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings, Journal of Accounting Research, 39 (3), 2001, 417-434,17p; 2. Herrmann T. (2019) Financial reporting for capital market participants. In: The Decision Usefulness of Additional Fair Value Disclosures. Controlling und Rechnungslegung - Managerial and Financial Accounting. Springer Gabler, Wiesbaden; 3. Lantto AM, Sahlstrom P , Impact of International Financial Reporting Standard adoption on key financial ratios Source: Accounting And Finance , Volume: 49. Issue:2 Pages: 341-361 Published: JUN 2009, 21p |
| 2 | Uluslararası Muhasebe | 4. Patrick Leblond (2011) EU, US and international accounting standards: a delicate balancing act in governing global finance, Journal of European Public Policy, 18:3, 443-461, 19p; 5. Mary E. Barth, Wayne R. Landsman, Mark Lang ,Christopher Williams, Are International Accounting Standards-based and US GAAP-based Accounting Amounts Comparable? , Journal of Accounting and Economics,54(1) August 2012, 68-93, 25p; 6. Hans B. Christensen, Edward Lee, Martin Walker & Cheng Zeng (2015) Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?, European Accounting Review, 24:1, 31-61, 31p |
| 3 | Derleme makalesi için araştırma konusu bulunması | |
| 4 | Kurumsal Yönetim | 9. Lobue RM,2009 Is accounting at odds with corporate governance? , European Journal Of International Management Vol:3 Issue:1Pages: 21-41, 21p; 10. Lahlou I. (2018) The Impact of Corporate Board Characteristics on Firm Value: A Literature Survey. In: Corporate Board of Directors. Palgrave Macmillan, Cham; 11. Christofer Adrian Sue Wright Perceptions of shareholders and directors on corporate governance: what we learn about director primacy First published: 04 December 2018 https://doi.org/10.1111/acfi.12418; 12. Sterling Huang and Gilles Hilary (Sept 2018) Zombie Board: Board Tenure and Firm Performance, Journal of Accounting Research, Volume56, Issue 4, Pages 1285-1329 https://doi.org/10.1111/1475-679X.12209 |
| 5 | Kurumsal Yönetim | 13. David H.Erkens, Mingyi Hunga, Pedro Matos, Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide, Journal of Corporate Finance,18( 2) April 2012, 389-411; 14. Stijn Claessens, B. BurcinYurtoglu, Corporate governance in emerging markets: A survey, Emerging Markets Review,(15) June 2013, 1-33; 15. Jonty Tshipa , Leon Brümmer, Hendrik Wolmarans and Elda du Toit Management Dynamics : Journal of the Southern African Institute for Management Scientists, Volume 27 Number 1, 2018, p. 20 – 38; 16. Mouna Aloui, Anis Jarboui, (2018) "The effects of corporate governance on the stock return volatility: During the financial crisis", International Journal of Law and Management, Vol. 60 Iss: 2, pp.478-495, https://doi.org/10.1108/IJLMA-01-2017-0010, 28 p |
| 6 | Kurumsal Yönetim | 13. David H.Erkens, Mingyi Hunga, Pedro Matos, Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide, Journal of Corporate Finance,18( 2) April 2012, 389-411; 14. Stijn Claessens, B. BurcinYurtoglu, Corporate governance in emerging markets: A survey, Emerging Markets Review,(15) June 2013, 1-33; 15. Jonty Tshipa , Leon Brümmer, Hendrik Wolmarans and Elda du Toit Management Dynamics : Journal of the Southern African Institute for Management Scientists, Volume 27 Number 1, 2018, p. 20 – 38; 16. Mouna Aloui, Anis Jarboui, (2018) "The effects of corporate governance on the stock return volatility: During the financial crisis", International Journal of Law and Management, Vol. 60 Iss: 2, pp.478-495, https://doi.org/10.1108/IJLMA-01-2017-0010, 28 p |
| 7 | Yönetim Muhasebesi Araştırmaları | 17. Robert W.Scapens Michael Bromwich , December 2010, Management Accounting Research: 20 years on, Management Accounting Research, Volume 21, Issue 4,Pages 278-284,9 p; 18. Michael D. Shields (2018) A Perspective on Management Accounting Research. Journal of Management Accounting Research: Fall 2018, Vol. 30, No. 3, pp. 1-11. https://doi.org/10.2308/jmar-10618; 19. Mustafa Ciftci and Taisier A Zoubi (2018) The Magnitude of Sales Change and Asymmetric Cost Behavior. Journal of Management Accounting Research In-Press |
| 8 | Yönetim Muhasebesi Araştırmaları | 20. E. Pieter Jansen, (2018) "Bridging the gap between theory and practice in management accounting: Reviewing the literature to shape interventions", Accounting, Auditing & Accountability Journal, Vol. 31 Issue: 5, pp.1486-1509, https://doi.org/10.1108/AAAJ-10-2015-2261; 21. Steve Buchheit, Austin Lansing Reitenga, George W. Ruch, and Daniel A. Street (2018) Are CFOs Effective Operators? An Empirical Analysis of CFO / COO Duality. Journal of Management Accounting Research In-Press; 22. Kenneth A. Merchant, Carolyn Stringer, and Paul Shantapriyan (2018) Setting Financial Performance Thresholds, Targets, and Maximums in Bonus Plans. Journal of Management Accounting Research: Fall 2018, Vol. 30, No. 3, pp. 55-73. |
| 9 | Muhasebede Davranışsal Araştırmalar | 23. Seow, Jean-Lin ,Cue usage in financial statement fraud risk assessments: effects of technical knowledge and decision aid use, Source: Accounting And Finance Volume: 49 Issue: 1 Pages: 183-205 Published: MAR 2009,23p; 24. Anthony D. Nikias (2018) An Experimental Examination of the Effects of Information Control on Budget Reporting with Relative Project Evaluation. Journal of Management Accounting Research In-Press |
| 10 | Muhasebede Davranışsal Araştırmalar | 25. Christoph Feichter, Isabella Grabner, and Frank Moers (2018) Target Setting in Multi-Divisional Firms: State of the Art and Avenues for Future Research. Journal of Management Accounting Research: Fall 2018, Vol. 30, No. 3, pp. 29-54, 25p; 26. Arunachalam V, Beck G, Functional fixation revisited: the effects of feedback and a repeated measures design on information processing changes in response to an accounting change, Source: Accounting Organizations And Society Volume: 27 Issue: 1-2 Pages: 1-25 Published: JAN-MAR 2002, 25p; 27. Moroney, Robyn, Does industry expertise improve the efficiency of audit judgment?, Auditing-A Journal Of Practice & Theory Volume: 26 Issue: 2 Pages: 69-94 Published: NOV 2007, 26p |
| 11 | Denetim | 28. Joseph V. Carcello, Dana R. Hermanson, and Zhongxia (Shelly) Ye (2011) Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions. Auditing: A Journal of Practice & Theory: August 2011, Vol. 30, No. 3, pp. 1-31; 29. ere R. Francis (2011) A Framework for Understanding and Researching Audit Quality. Auditing: A Journal of Practice & Theory: May 2011, Vol. 30, No. 2, pp. 125-152; 30. Aıyesha Dey, Dec 2008, Corporate Governance and Agency Conflicts, Journal of Accounting Research, Vol. 46 No. 5, pp.1143-1182; 31. Ferdinand A. Gul, Gaoguang (Stephen) Zhou, and Xindong (Kevin) Zhu (2013) Investor Protection, Firm Informational Problems, Big N Auditors, and Cost of Debt around the World. Auditing: A Journal of Practice & Theory: August 2013, Vol. 32, No. 3, pp. 1-30 |
| 12 | Denetim | 32. Christine Nolder and Tracey J. Riley (2014) Effects of Differences in National Culture on Auditors' Judgments and Decisions: A Literature Review of Cross-Cultural Auditing Studies from a Judgment and Decision Making Perspective. Auditing: A Journal of Practice & Theory: May 2014, Vol. 33, No. 2, pp. 141-164; 33. Bertrand Malsch and Steven E. Salterio (2016) “Doing Good Field Research”: Assessing the Quality of Audit Field Research. Auditing: A Journal of Practice & Theory: February 2016, Vol. 35, No. 1, pp. 1-22; 34. Soo Young Kwon, Youngdeok Lim, and Roger Simnett (2014) The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market. Auditing: A Journal of Practice & Theory: November 2014, Vol. 33, No. 4, pp. 167-196 |
| 13 | Finansal muhasebe | 35. Shuping Chen,Xia Chen,And Qiang Cheng, Do Family Firms Provide More or Less Voluntary Disclosure? Journal of Accounting Research, Vol. 46 No. 3 June 2008,499-526 DOI: 10.1111/j.1475-679X.2008.00288.x; 36. Mary E. Barth (2018) How International Accounting Research Influences Policy and Standard Setting. Journal of International Accounting Research: Summer, Vol. 17, No. 2, pp. 1-11; 37. Soderstrom, Naomi S, Sun, Kevin Jialin, IFRS adoption and accounting quality: A review, Source: European Accounting Review Volume: 16 Issue: 4 Pages: 675-702 Published: 2007, 28p; 38. Roman Chychyla, Andrew J. Leone, Miguel Minutti-Meza, Sept 2018, Complexity of financial reporting standards and accountingexpertise, Journal of Accounting and Economics, in print |
| 14 | Finansal muhasebe | 39. Vicki Wei Tang, June 2018,Wisdom of Crowds: Cross‐Sectional Variation in the Informativeness of Third‐Party‐Generated Product Information on Twitter, Journal of Accounting Research, Volume 56, Issue 3.Pages 989-1034; 40. Ray Ball Ashok Robin Gil Sad, Review of Accounting Studies, September 2008, Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism, Volume 13, Issue 2–3, pp 168–20; 41. Determinants and Consequences of a Voluntary Turn Away from IFRS to Local GAAP: Evidence from Switzerland By: Fiechter, Peter; Halberkann, Jerome; Meyer, Conrad, EUROPEAN ACCOUNTING REVIEW Volume: 27 Issue: 5 Special Issue: SI Pages: 955-989 Published: OCT 20 2018 |
| 15 | Derleme makalesinin sunumu | |
| 16 | Derleme makalesinin sunumu |
| Ders Kitabı | |
| Önerilen Okumalar/Materyaller | Moizer, Peter, Publishing in accounting journals: A fair game?, Source: ACCOUNTING ORGANIZATIONS AND SOCIETY Volume: 34 Issue: 2 Pages: 285-304 Published: FEB 2009 |
DEĞERLENDİRME ÖLÇÜTLERİ
| Yarıyıl Aktiviteleri | Sayı | Katkı Payı % |
| Katılım |
1
|
30
|
| Laboratuvar / Uygulama | ||
| Arazi Çalışması | ||
| Küçük Sınav / Stüdyo Kritiği | ||
| Portfolyo | ||
| Ödev |
1
|
30
|
| Sunum / Jüri Önünde Sunum | ||
| Proje |
1
|
40
|
| Seminer/Çalıştay | ||
| Sözlü Sınav | ||
| Ara Sınav | ||
| Final Sınavı | ||
| Toplam |
| Yarıyıl İçi Çalışmalarının Başarı Notuna Katkısı |
3
|
100
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| Yarıyıl Sonu Çalışmalarının Başarı Notuna Katkısı | ||
| Toplam |
AKTS / İŞ YÜKÜ TABLOSU
| Yarıyıl Aktiviteleri | Sayı | Süre (Saat) | İş Yükü |
|---|---|---|---|
| Teorik Ders Saati (Sınav haftası dahildir: 16 x teorik ders saati) |
16
|
3
|
48
|
| Laboratuvar / Uygulama Ders Saati (Sınav haftası dahildir. 16 x uygulama/lab ders saati) |
16
|
0
|
|
| Sınıf Dışı Ders Çalışması |
16
|
6
|
96
|
| Arazi Çalışması |
0
|
||
| Küçük Sınav / Stüdyo Kritiği |
0
|
||
| Portfolyo |
0
|
||
| Ödev |
1
|
15
|
15
|
| Sunum / Jüri Önünde Sunum |
0
|
||
| Proje |
1
|
51
|
51
|
| Seminer/Çalıştay |
0
|
||
| Sözlü Sınav |
0
|
||
| Ara Sınavlar |
0
|
||
| Final Sınavı |
0
|
||
| Toplam |
210
|
DERSİN ÖĞRENME ÇIKTILARININ PROGRAM YETERLİLİKLERİ İLE İLİŞKİSİ
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#
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Program Yeterlilikleri / Çıktıları |
* Katkı Düzeyi
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1
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2
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3
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4
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5
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| 1 | İşletme Yönetiminin seçilen alt alanındaki teorik bilgi birikimini edinerek uzmanlaşır. |
X | ||||
| 2 | Araştırma metodolojileri ve tasarımları konusunda derinlemesine bilgi edinir. |
X | ||||
| 3 | Veri toplama ve analiz teknikleri konusunda ileri düzeyde bilgi edinir. |
X | ||||
| 4 | Teorik katkısı olan özgün bilimsel araştırmaları tasarlayıp, yürütür. |
X | ||||
| 5 | Bilimsel bilgiyi akademik ağlara yayabilir. |
X | ||||
| 6 | Araştırma sonuçlarını farklı dinleyici gruplarıyla anlaşılır ve etkili bir biçimde paylaşır. |
X | ||||
| 7 | Araştırma ve eğitimin yüksek etik standartları konusunda duyarlıdır. |
X | ||||
| 8 | İşletme yönetiminin seçilen uzmanlık alanındaki mevcut literatüre ve uygulamaya dönük eleştirel bir tavır sergiler. |
X | ||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest