Accounting Theory Course unit title Accounting Theory Course unit code AKA608 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 1st semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr. Hamidah Dr. Zaenal Fanani Prof. Sugeng Sutejo Prof I Made Narsa Learning outcomes of the course unit After taking this course students are expected to be able to: Understand strong accounting concepts and theories so that their technical knowledge becomes more meaningful. Solve various accounting problems in a rational way and based on clear reasoning Creating the most suitable accounting structure for a particular problem Evaluate and contribute to improve current accounting practices Explore ideas on accounting issues that can be raised as research topics Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Theoretical framework for accounting Key concepts of accounting theory Demand and supply for accounting information Relevance of creating a financial reporting Purpose of financial reporting Qualitative characteristics Concepts and principles Comprehensive cases on assets Comprehensive cases on liabilities Accounting policy in income Accounting policies in earnings management Professional cases Agency theory cases Positive accounting theory and economic consequences Professional issue in accounting policy International cases Recommended or required reading and other learning resources/tools Scott, William R. Financial Accounting Theory. Fifth Edition, Pren tice-Hall Canada Inc , 2009 Wolk, Harry I.; Michael G. Tearney; dan James L. Dodd. Accounting The- ory: A Conceptual and Institutional Approach. Cincinnati, OH: South-Western College Publishing, 2001. Belkaoui, Ahmed Riahi. Accounting Theory. Australia: Thomson, 2004. Hendriksen, Eldon S. dan Michael E. Van Breda. Accounting Theory. Home- wood, IL: Irwin, 1992/6. HDS Financial Accounting Standards Board (FASB). Statements of Financial Ikatan Akuntan Indonesia (IAI). Standar Akuntansi Keuangan. Jakarta: IAI, 2012 atau edisi terbaru. Rebublik Indonesia. Standar Akuntansi Pemerintahan. Fokusindo Mandiri, 2013 atau edisi terbaru. Watts, Ross L. dan Jerold L. Zimmerman. Positive Accounting Theory. Englewood Cliff, NJ: Prentice-Hall, 1986. Articles from relevant journals Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Advanced Management Accounting Course unit title Advanced Management Accounting Course unit code AKM605 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 2nd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr. Noorlailie Soewarno, SE., MBA., CMA., CA. Dr. Rer. Pol., Debby Ratna Daniel, SE., CMA., CIBA., Ak. Dr. isnalita, MSi, Ak. Ir. Maryono Supoyo, MS Learning outcomes of the course unit Students are able to understand and explain the general description of The Strategic Role of Management Accounting Students are able to understand and explain the material about Planning and Decision-Making Under Risk Students are able to understand and explain the material about Management Control Students are able to understand and explain material about Cost Information for Decision-Making and Control Students are able to understand and explain material about Budgeting and Beyond Students are able to understand and perform analysis with Financial Modeling approach Students are able to understand and perform analysis using a Cost Analysis and Estimation approach Students are able to understand and perform analysis with an Investment Analysis approach Students are able to explain the material about Management and Operational Performance Students are able to explain the material about Transfer Pricing in Decentralized Organizations Students are able to explain the material about Integrated Financial and Non-Financial Measures Students are able to explain the material about Inter-organizational Control Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content The Strategic Role of Management Accounting Planning and Decision-Making Under Risk Management Control Financial Modelling Budgeting and Beyond Cost Analysis and Estimation Investment Analysis Management and Operational Performance Transfer Pricing in Decentralized Organizations Integrated Financial and Non-Financial Measures Inter-organizational Control Incentive systems in organisations Recommended or required reading and other learning resources/tools Advanced Management Accounting, Frank Selto & Tom Groot, Free University, Amsterdam Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Auditing Course unit title Auditing Course unit code AKA610 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 1st semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr. Zaenal Fanani Prof. Dr. Arsono Learning outcomes of the course unit The objectives of this course are: To improve understanding of basic audit concepts such as: audit evidence, materiality, audit risk, and judgment in audits To discuss and analyze the professional standards of public accountants To improve the ability to carry out research within the scope of professional standards of public accountants To raise awareness of important issues related to auditor ethics Interpret the independent auditor's report To increase understanding of the Sarbanes-Oxley Act 2002 and its implications for audit practice To improve reading, writing, and oral communication skills associated with auditor tasks Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Theoretical framework for auditing The role of the audit Key concepts of agency theory Demand and supply for financial information The demand for auditing The relevance of audit reports Current professional auditing Current professional auditing standards on audit evidence Current professional auditing standards on internal control Internal control issues Current professional auditing standards on audit reports Audit of high risk accounts Code of professional standards Ethical responsibilities of independent auditor Professional roles Professional issue International cases Recommended or required reading and other learning resources/tools Robert Mautz and Sharif, The Philosophy of Auditing, American Accounting Association, 1961. (MS) Arens, Alvin, R. Elder, and, M. Beasley (2011). Auditing and Assurance Services, (14th ed.).Pearson Publishing. (AEB) Knapp, Michael C., Contemporary Auditing Real Issues & Cases, 9th Edition, South-Western Publishing, 2011 (K) IAPI (2011). Standar professional akuntan publik, Salemba Empat. (SPAP) Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Behavioral Accounting Course unit title Behavioral Accounting Course unit code AKM616 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Alfiyatul Qomariya, Ph.D Prof. Dr. Bambang Tjahjadi, MBA., Ak. CPM., CMA., CA. (BTJ) Dr. Andry Irwanto, MBA., Ak., CMA. (AND) Alfiyatul Qomariyah, S.Ak.,MBA.,Ph.D. Learning outcomes of the course unit The behavioral accounting course combines the domains of financial accounting and management accounting with an emphasis on behavioral aspects in accounting research. The broad scope includes all areas (research) that are affected by the output of the accounting information system and all areas that affect the accounting information system. The teaching in this course aims to provide understanding to master's program students about behavioral concepts and theories, application of behavioral concepts and theories to accounting research, research methods that are suitable for use in behavioral research in accounting, and interpretation of research results and their practical implications. accounting profession. Therefore, in this course, the discussion includes theoretical concepts and articles on behavioral accounting research with a focus on critical review and evaluation of the theoretical background, as well as the research methods used. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Introduction to behavioral accounting Aspiration Theory Goal Setting Theory Expectancy Theory Person-Environment Fit Theory Probabilistic Mental Model Fuzzy Theory CONTINGENCY Theory Resource Based View Legitimacy/Institutional Cognitive Dissonance Theory Justice Theory Attribution Theory Utility Theory The Nonrational Escalation of Commitment Heuristic & Bias Theory Prospect Theory Framing Theory Contingency Approach to the Design of Accounting Systems Functional and Data Fixation Goal Setting, Participative Budgeting, and Performance. The Practice of Slack: A Review Human Resource Consideration in Public Accounting Firms Culture Determinism in Accounting Behavioral Research in Managerial Accounting Recommended or required reading and other learning resources/tools Ashton, R. H., & Ashton, A. H. 1995. Judgment and Decision Making Research in Accounting and Auditing. Cambridge Series on Judgment and Decision Making, U.S.A: Cambridge University Press. (AA) Bazerman, M. H. 1994. Judgment in Managerial Decision Making. Third Edition, Singapore: John Wiley & Sons, Inc. (BAZ) Belkoui, A. 1989. Behavioral Accounting: The Research and Practical Issues. Quorum Books, USA, Connecticut: Greenwood Press, Inc. (BEL) Siegel, Gary, dan Helene Ramanauskas-Marconi. 1989, Behavioral Accounting, Cincinnati, Ohio: South-Western Publishing Co. (GS) Journals: Behavioral Research in Accounting – BRIA [Vol 1 (1989) – Last Vol] Accounting, Organization, and Society – AOS [Vol 1 (1979) – Last Vol)] The Accounting Review (Selected) Annual Review of Political Sciences (Elected) Decision Analysis (Selected) Journal of Management Accounting Research-JMAR (Elected) Other relevant journals (Selected) Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Business Analysis and Valuation Course unit title Business Analysis and Valuation Course unit code AKK610 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr. Wiwiek Dianawati, MSi, Ak. Prof. Dr. Hj Sri Maemunah Soeharto, SE Nartyan Adhana, SE., MBA. Learning outcomes of the course unit Students are able to understand the framework of business analysis and valuation using financial reports and business strategy analysis Students are able to understand and implement accounting and financial analysis Students are able to understand and implement prospective analysis consisting of forecasts, theories and concepts of valuation, as well as their implementation Students are able to understand and identify the capital market, financial information, pricing on assets, and financial statement information Students are able to understand and analyze decisions to lend, credit analysis, and distress prediction Students are able to understand corporate restructuring, financial information, communication and organizational management Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content The role of financial reporting in capital market The demand and supply for financial statement information From business activities to financial statement From financial statement to business analysis Industry analysis Degree of actual and potential competition Bargaining power in input and output markets The power of supply and buyers Competitive strategy analysis Corporate strategy analysis Institutional framework for financial reporting Accrual accounting Delegation of reporting to management Factors influencing accounting quality Steps in performing accounting analysis Value of accounting data and accounting analysis Recasting financial statement Overstated and understated assets Understated liabilities Equity distortion Ratio analysis Decomposing profitability Assessing operating management Evaluating investment management Evaluating financial management Assessing sustainable growth rate Cash flow analysis Overall structure of forecast Practical framework of forecast Performance behavior Sales growth behavior Earnings behavior Relationship of forecasting to other analysis Making forecasts Sensitivity analysis Defining value for shareholder Discounted dividends valuation models Discounted abnormal earnings valuation models Valuation using price multiples Shortcut forms of earnings based valuation Discounted cash flow model Comparing valuation methods Computing a discount rate Detailed forecasts of performance Terminal values Computing assets and equity values Some practical issues in valuation Investor objective and investment vehicle Equity security analysis and market efficiency Active and passive management- investment approach Capital market reaction to firm oriented announcements Association between security returns and account earning Market efficiency anomalies Equilibrium theories of equity security expected returns (CAPM, APT and linkage between CAPM and APT) Equilibrium theory of option pricing Economic determinants of beta and variance Estimation of beta and variance Information source for loan decisions Descriptive analysis of existing loans decision Quantitative approach to loan decision Existing loan decision and accounting alternatives Rating of debt securities Market for credit Credit analysis process in private debt markets Financial statement analysis and public debt Prediction of distress and turnaround Explaining corporate restructuring behavior Source of value in corporate restructuring Information source about firm value Motivation for merger and acquisition Acquisition pricing Acquisition financing and form of payment Acquisition outcome Governance overview Management communication with investor Communication through financial reporting Communication through financial policies Alternate forms of investor communication Recommended or required reading and other learning resources/tools Palepu dan Healy, 2013. Business Analysis and Valuation, 5th edition, South-Western College Publishing. (code : PH) Subramanyan, 2014. Financial Statement Analysis, 11th edition, Mc Graw Hill (code: SUB) Ellis J. Williams, David, 1993. Corporate Strategy and Financial Analysis, Pearson Education Limited. Foster, George, 1986. Financial Statement Analysis, 2nd edition, Prentice Hall, New Jersey. (code : GF) Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Business Ethics for Professional Accountants Course unit title Business Ethics for Professional Accountants Course unit code AKA612 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 2nd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Prof. Drs. Tjiptohadi Sawarjuwono, M.Ec; Ph.D, CPA, CA, Ak Learning outcomes of the course unit Students are able to present or display all kinds of accounting professions that should be (not just public accountants, because all accountants under the IAI, IAPI, and IAMI organizations are considered as professional accountants). Students are able to explain the requirements of the rules of professional organizations and master all regulations that are relevant to the ethics of the accounting profession Students are also able to explain the position and the relationship between religious rules and the rules of professional ethics Students are able to express opinions about how best the accounting profession rules according to their understanding. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Terms of ethics, professional ethics, and relevant religious rules. Basic professional ethics: independent; objective; competent and prudent principles; secrecy. Various professional accounting organizations: IAPI, IAMI, FKSPI, IAI and all their compartments. Professional requirements: Specialized body of knowledge; formal education; code of ethics; standards of conduct; recognition of status; self-regulated organization/association. Recommended or required reading and other learning resources/tools Al Quran Ronald F Duska and Brenda Shay Duska, 2006. Accounting Ethics, Black Well Publishing. Books about the Code of Ethics of the Professional Accountant. Muhammad Djakfar, 2012, Etika Bisnis. Penebar Plus. All accounting standards (SAK) and Sharia SAK, Public Accountant Examination Standards (SPAP), books on Taxation, all laws and regulations, as well as IDX regulations. Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Capital Market Analysis and Portfolio Management Course unit title Capital Market Analysis and Portfolio Management Course unit code MNK638 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr. Muhammad Madyan, SE, M.Si, M.Finc Dr. Rahmat Setiawan, SE.,MM.,CFP Drs. I Made Sudana, MS Dr. Andry Irwanto, MBA Learning outcomes of the course unit Able to analyze various elements of theory, paradigm, principle, and concept of investment management correctly Able to analyze problems, phenomena and scope of investment through interpretation of relevant data and information Able to apply analysis tools, valuation and management of stock securities through index models, Capital Assets Pricing Model, Arbitrage Pricing Theory, Multifactor Models of Risk and Premium, as well as bond securities valuation analysis Able to analyze derivative securities, modern investment theory, and international investment and investment management Able to produce scientific papers that are tested and at the same time able to communicate research results both orally and in writing Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Financial Instrument How securities are traded Mutual Funds and other investment company Pasar Modal di Indonesia dan Mekanisme Perdagangan Introduction to Risk, Return, and the Historical Record Risk Aversion and capital Allocation across Risky and Risk free Portfolios Optimal Risky Portfolios A Single Factor Security Market The Single Index Model Estimating the Single Index Model Portfolio Construction and the Single Index Model Practical Aspect of Portfolio Management with the Index Model The CAPM and the Index Model Econometrics and the Expected Return Beta Relationship Liquidity and the CAPM Arbitrage pricing Theory A Multifactor APT The Multifactor CAPM and the APT Analysis and strategy of common stocks Random Walks and the Efficient Market Hypothesis Implications of the EMH Event Studies Are markets Efficient? Mutual Fund and Analyst Performance The Behavioral Critique Technical Analysis and behavioral Finance Bond Prices and Yields The Term Structure of Interest Rates Managing Bond Portfolios Macroeconomic and Industry Analysis Equity Valuation Models Financial Statement Analysis The Option Contract Values of options at Expiration Option Strategies The Put Call Parity Relationship Option Valuation Black Scholes Formula The Future Contract Trading Mechanics Future Markets Strategies Future Prices Foreign Exchange Futures Stock Index Futures Interest Rate Futures Swaps Commodity Futures Pricing The Conventional Theory of Performance Evaluation Performance Measurement for Hedge Funds Performance Measurement with Changing Portfolio Composition Market Timing Evaluating Performance Evaluation Global Market for Equities Risk Factors in International Investing International Investing: Risk, Return, and Benefits from Diversification International Investing and Performance Attribution Hedge Funds versus Mutual Funds Hedge Fund Strategies Portable Alpha Optimal Portfolios and Alpha Values The Treynor-Black Model and Forecast Precision The Black Litterman Model Treynor-Black versus Black-Litterman: Complements, Not substitutes The Value of Active Management Recommended or required reading and other learning resources/tools Bodie, Kane, Alex Kane, Alan J. Marcus, and Ravi Jain. 2014. Investment. Asia Global Edition, McGraw Hill International Edition (BKM). Elton, Edwin J., Martin J. Gruber, Stephen J. Brown, and William N. Goetzmann, 2014., Modern Portfolio Theory and Investment Analysis, 9E edition, John Wiley & Sons (EG). Tandelilin, Eduardus, 2010. Portofolio dan Investasi: Teori dan Aplikasi, First Edition, Penerbit Kanisius Yogyakarta (ET). Articles from relevant journals and relevant cases Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Corporate Finance Course unit title Corporate Finance Course unit code AKK618 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 2nd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Yani Permatasari, SAk., MBA Dr. Andry Irwanto, SE., MBA., Ak Learning outcomes of the course unit Students are expected to be able to master various matters related to corporate finance, both funding and investment, and to be able to independently analyze decision-making related to the risks and returns of a funding and investment scenario. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Corporate finance Market history dari corporate finance risk and return Capital Assets Pricing Model (CAPM) Discounted Cash Flow Valuation ( Time Value of Money) dan Net Present Value and Other Investment rules Capital Investment decision-making Risk Analysis, Real Option and Capital Budgeting Cost Of Capital Capital Structure Limits to Use of Debt di dalam Capital Structure Dividens and Other Payouts Leasing Mergers, Acquisitions, and Divestitures Financial Distress International Corporate finance Recommended or required reading and other learning resources/tools Ross, Westerfield, Jaffe, Lim, Tan, Wong: Corporate Finance, Asia Global Edition, 2015 McGraw Hill Education (Asia) Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Corporate Governance in the Context of Accounting Course unit title Corporate Governance in the Context of Accounting Course unit code AKM618 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 2nd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Iman Harymawan, Ph.D Learning outcomes of the course unit Students are able to explain the general description of Corporate Governance Students are able to explain the material about The General Governance Structure of a Company Students are able to explain material about The Internal Corporate Documents Students are able to explain the material about The Board of Commissioners Students are able to explain the material about The Board of Directors Students are able to explain the material about The General Meeting of Shareholders Students are able to explain material about Corporate Governance Implications of the Charter Capital Students are able to explain about the material about dividends Students are able to explain material about Corporate Governance Implications of Corporate Securities Students are able to explain the material about Information Disclosure Students are able to explain the material about Control and Audit Procedures Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Corporate Governance The General Governance Structure of a Company The Internal Corporate Documents The Board of Commissioners The Board of Directors The General Meeting of Shareholders Corporate Governance Implications of the Charter Capital Dividends Corporate Governance Implications of Corporate Securities Information Disclosure Control and Audit Procedures Recommended or required reading and other learning resources/tools The Indonesia Corporate Governance Manual (TICGM) Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Current Issues in Financial Reporting and Auditing Course unit title Current Issues in Financial Reporting and Auditing Course unit code AKA613 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr. Zaenal Fanani Dr. Zahroh Naimah Learning outcomes of the course unit After taking this course, students are expected to understand well the theory and research of financial accounting and auditing; gain a significant understanding of the topic of financial accounting and auditing issues; understand how to apply accounting methods to financial research and auditing; know how to critically evaluate financial accounting and auditing research, and demonstrate newly acquired knowledge by developing appropriate financial accounting and auditing research proposals. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Introduction to Financial Accounting Research Disclosure Contagion Earnings management Managerial incentives Consequences of low-quality accounting Internal controls Audit firms Accounting conservatism Corporate social responsibility Integrated reporting Earnings Management Recommended or required reading and other learning resources/tools Amel-Zadeh, A., Zhang, Y. 2015. The economic consequences of financial restatements: Evidence from the market for corporate control. The Accounting Review 90, 1-29. Barth, M., Cahan, S., Chen, L., Venter, E. 2016. The economic consequences associated with integrated report quality: Early evidence from a mandatory setting. Working paper. Available at SSRN: http://ssrn.com/abstract=2699409. Bartov, E., Mohanram, P. 2014. Does income statement placement matter to investors? The case of gains/losses from early debt extinguishment. The Accounting Review 89, 2021-2055. Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24, 3-37. Boone, J., Khurana, I., Raman, K. 2015. Did the 2007 PCAOB disciplinary order against Deloitte impose actual costs on the firm or improve its audit quality? The Accounting Review 90, 405-441. Chiu, P.-C., Teoh, S., Tian, F. 2013. Board interlocks and earnings management contagion. The Accounting Review 88, 915-944. Curtis, A., McVay, S., Whipple, B. 2014. The disclosure of non-GAAP earnings information in the presence of transitory gains. The Accounting Review 89, 933-958. DeFond, M. L., & Park, C. W. 1997. Smoothing income in anticipation of future earnings. Journal of accounting and economics, 23(2), 115-139. Feng, M., Li, C., McVay, S., Skaife, H. 2015. Does ineffective internal control over financial reporting affect a firm’s operations? Evidence from firms’ inventory management. The Accounting Review 90, 529-557. Gao, F., Lisic, L., Zhang, I. 2014. Commitment to social good and insider trading. Journal of Accounting and Economics 57, 149-175. Hui, K., Matsunaga, S. 2015. Are CEOs and CFOs rewarded for disclosure quality? The Accounting Review 90, 1013-1047. Jayaraman, S., Milbourn, T. 2015. CEO equity incentives and financial misreporting: The role of auditor expertise. The Accounting Review 90, 321-350. Kedia, S., Koh, K., Rajgopal, S. 2015. Evidence on contagion in earnings management. The Accounting Review 90, 2337-2373. Kim, Y., Park, M., Wier, B. 2012. Is earnings quality associated with CSR? The Accounting Review 87, 761-796. Lawrence, A., Sloan, R., Sun, Y. 2013. Non-discretionary conservatism: Evidence and implications. Journal of Accounting and Economics 56, 112-133 Li, V. 2016. Do false financial statements distort peer firms’ decisions? The Accounting Review 91, 251-278. Rice, S., Weber, D., Biyu, W. 2015. Does SOX 404 have teeth? Consequences of the failure to report existing internal control weaknesses. The Accounting Review 90, 1169-1200. Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of accounting and economics, 42(3), 335-370. Serafeim, G. 2015. Integrated reporting and investor clientele. Journal of Applied Corporate Finance 27, 34-51. Swanquist, Q., Whited, R. 2015. Do clients avoid ‘‘contaminated’’ offices? The economic consequences of low-quality audits. The Accounting Review 90, 2537-2570. Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Current Issues in Management Accounting (Research Seminar) Course unit title Current Issues in Management Accounting (Research Seminar) Course unit code AKM621 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 2nd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Iman Harymawan, Ph.D Learning outcomes of the course unit Students are able to understand and explain the general description of research topics in the field of management accounting. Students are able to understand and explain the material about the theoretical perspective of research in the field of management accounting. Students are able to understand and explain the material about the perspective of research methods in the field of management accounting. Students are able to develop research proposals in the field of management accounting in accordance with the latest developments in research topics.. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content The Scope of Management Accounting Research Literature Research Methods Perspective: Qualitative Research Methods Perspective: Quantitative Management Accounting Practice:Budgeting Theoretical Perspective Activity-Based Costing Value Chain and Target Costing Balanced Scorecard Management Accounting Practice Contents Recommended or required reading and other learning resources/tools Chapman, C. S., Hopwood, A. G., & Shields, M. D. (Eds.). (2006). Handbook of management accounting research (Vol. 1). Elsevier. Chapman, C. S., Hopwood, A. G., & Shields, M. D. (Eds.). (2007). Handbook of management accounting research (Vol. 2). Elsevier. Chapman, C. S., Hopwood, A. G., & Shields, M. D. (Eds.). (2009). Handbook of management accounting research (Vol. 3). Elsevier. Lipe, M. G., & Salterio, S. E. (2000). The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures. The Accounting Review, Vol. 75, No. 3, pp. 283 - 298. Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%
Forensic Audit Course unit title Forensic Audit Course unit code AKA614 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd Semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Prof Dr Soegeng Soetedjo, Ak,CA, CMA, CFrA Learning outcomes of the course unit Fraud prevention and detection field Able to provide explanations regarding fraud and anti-fraud Appreciate the laws and regulations related to anti-fraud Appreciate professional standards related to anti-fraud Evaluating the internal control system Evaluating the existence of an anti-fraud system Able to provide technical guidance to implement anti-fraud system Forensic audit implementation field Able to identify and analyze problems Able to do forensic audit planning Able to do evidence gathering Able to evaluate evidence Able to compile and review working papers Able to prepare audit assignment reports Financial loss calculation Able to do preliminary study Able to do evidence gathering Able to calculate the loss of a case Able to present the results of the calculation of a case Able to compile and review working papers Able to compile reports Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) Course content Fraud prevention and detection field Forensic audit implementation field Financial loss calculation Recommended or required reading and other learning resources/tools Association of Certified Fraud Examiner (ACFE) professional standards Public accounting professional standards Government functional supervisory apparatus auditing standards (SA-APFP) Internal audit professional standards Standard investigative audit/forensic audit Financial Accounting Standards Law no.31/1999 in conjunction with Law no. 20/2001 on eradicating corruption Law no.28/1999 on clean and free state administrators of KKN Law no.30/2002 on the Corruption Eradication Commission Law no.17/2003 on State finance Law no.1/2004 on State Treasury Law no.15/2005 on auditing the management and accountability of State finances Law no. 7/2006 concerning the ratification of the United Nation Convention Against Corruption in 2003 Government regulation no. 71/2000 concerning procedures for implementing community participation and awarding awards in the prevention and eradication of non-corruption crimes Government regulation no.60/2008 on government internal control system Government instruction no. 5/2004 on the acceleration of eradicating corruption Systems Minister of Finance Regulation No. 213/PMK.05/2013 concerning the accounting and financial reporting system of the central government. Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%