Current Issue of Financial Accounting Research Course unit title Current Issue of Financial Accounting Research Course unit code AKK803 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) First cycle of doctoral Year of study when the course unit is delivered (if applicable) 2021/2022 Semester/trimester when the course unit is delivered 2nd semester of Doctoral Study Number of ECTS credits allocated 4,8 credits Name of lecturer(s) Prof. Dr. I Made Narsa, SE., M.Si., Ak., CA. Prof. Drs. BASUKI M.Com(Hons), PhD, Ak, CMA, CA Dr. Isnalita, M.Sc., Ak., CA Dr. Ardianto, M.Sc., Ak., CA. Dr. Devi Kalanjati, Learning outcomes of the course unit Able to identify current research issues that are significant and relevant to the field of financial accounting Able to identify the right theory used in financial accounting research Able to determine the right method and apply it in financial accounting research Able to critically evaluate financial accounting research on various topics Able to demonstrate new knowledge in the form of developing research ideas in the field of financial accounting with the latest 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 Development of financial accounting research, past, present and future Earnings, Price, and Returns, Performance measurement Earnings Management Contracting Perspectives Agency Theory Positive Accounting Theory Financial Reporting and Disclosure Integrated Reporting Valuation Model Signaling Theory Empirical Regularities Good Corporate Governance Corporate Social Responsibility IFRS Topography of contemporary financial accounting research Predictive ability of loan loss provisions in banks-effects of accounting standards, enforcement and incentives Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model. Recommended or required reading and other learning resources/tools William r. Scott, Financial Accounting Theory, 4th Pearson Prentice Hall 2006 Vernon Kam, Accounting Theory, 2nd Ed, John Wiley & Son, 1990 (Kam) Ahmed R. Balkoui, Accounting Theory, 3rd Ed, HBJ, 2000 (Bel) Godfrey, Hodgson and Holmes, Accounting Theory, John Wiley & Sons (God) Anis Chariri dan Imam Ghazali, Teori Akuntansi, BP Undip 2001 (Anis) American Accounting Association, 1977, A Statement of Basic Accounting Theory (ASOBAT) - (ASO) Deegan, C., 2004, Financial Accounting Theory. McGraw-Hill, Australia (DEG) Research article related this course Planned learning activities and teaching methods Lectures (Face-to-face) Discussion Structured Assignment Language of instruction Indonesia Assessment methods and criteria Midterm exam (50%) Final exam (50%)