Course unit title

Current Issues of Financial Accounting Research

Course unit code

AKK803

Type of course unit (compulsory, optional)

Compulsory

Level of course units (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)
  1. Prof. Dr. I Made Narsa, SE., M.Si., Ak., CA.
  2. Prof. Drs. BASUKI M.Com(Hons), PhD, Ak, CMA, CA
  3. Dr. Isnalita, M.Sc., Ak., CA
  4. Dr. Ardianto, M.Sc., Ak., CA.
  5. Dr. Devi Kalanjati,

Learning outcomes of the course unit
  1. Able to identify current research issues that are significant and relevant to the field of financial accounting
  2. Able to identify the correct theory used in financial accounting research
  3. Able to determine the right method and apply it in financial accounting research
  4. Able to critically evaluate financial accounting research on various topics
  5. 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
  1. Development of financial accounting research, past, present and future
  2. Earnings, Price, and Returns, Performance measurement
  3. Earnings Management
  4. Contracting Perspectives
  5. Agency Theory
  6. Positive Accounting Theory
  7. Financial Reporting and Disclosure
  8. Integrated Reporting
  9. Valuation Models
  10. Signaling Theory
  11. Empirical Regularities
  12. Good Corporate Governance
  13. Corporate Social Responsibility
  14. IFRS
  15. Topography of contemporary financial accounting research
  16. Predictive ability of loan loss provisions in banks-effects of accounting standards, enforcement and incentives
  17. 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
  1. William r. Scott, Financial Accounting Theory, 4th Pearson Prentice Hall 2006 
  2. Vernon Kam, Accounting Theory, 2nd Ed, John Wiley & Son, 1990 (Thurs) 
  3. Ahmed R. Balkoui, Accounting Theory, 3rd Ed, HBJ, 2000 (Bel)
  4. Godfrey, Hodgson and Holmes, Accounting Theory, John Wiley & Sons (God)
  5. Anis Chariri and Imam Ghazali, Accounting Theory, BP Undip 2001 (Anis)
  6. American Accounting Association, 1977, A Statement of Basic Accounting Theory (ASOBAT) - (ASO)
  7. Deegan, C., 2004, Financial Accounting Theory. McGraw-Hill, Australia (DEG)
  8. Research articles related to this course

Planned learning activities and teaching methods

Lectures (Face-to-face)

Discussion

Structured Assignments

Language of instruction

Indonesia

Assessment methods and criteria

Midterm exam (50%)

Final exam (50%)