current syllabus — HEC Lausanne

Empirical Research in Accounting and Control

Enseignant(s): L.Doukakis
Titre en français: Rercherche empirique en comptabilité et contrôle
Cours donné en: anglais
Crédits ECTS: 3 crédits
Horaire: Semestre d'automne 2021-2022, 2.0h. de cours (moyenne hebdomadaire)
séances
Formation concernée: Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance
Permalink:

https://hecnet.unil.ch/hec/syllabus/permalink/M0970

Objectifs

The objective of this course is to develop students’ research skills by engaging them in the practice, active discussion and critique of accounting research. Students will learn how to deduce new and interesting research questions and to discuss, review and apply different research strategies to tackle these questions. They will also provide a critical review of the current state-of-the-art in research on their selected topic. Additionally, they will learn how to develop and defend a thesis, making reference to both theory and empirical evidence as support for the relevance of their enquiry, and the appropriateness of their analyses and conclusions. Finally, students will have an opportunity to polish their presentation skills while providing and receiving feedback on research in progress.

Contenus

This course is a research seminar, designed for Master-students in Accounting, Control and Finance. As a pre-requisite, participants must have an excellent expertise in financial accounting. Class 1: Introduction to accounting research (General introduction, presentation of the structure of a research paper, discussion of research questions etc.) Class 2 & 3: Presentation of the research question and the literature related to the topic of interest - Follow up on individual projects Class 4 & 5: Presentation of the research design and data collection process - Guidance on the data analysis using STATA Class 6 & 7: Presentation, interpretation and implications of the empirical results – Discussion of the limitations and directions for future research

Références

Relevant readings will be provided either by the instructor or selected by the students.

Evaluation

1ère tentative

Examen:: Sans examen (cf. modalités)
Evaluation:: - Presentation of the research question and the literature: 25% - Presentation of the research design and the data collection process: 25% - Presentation, interpretation and implications of the empirical results: 25% - Class participation and discussion: 25%

Rattrapage

Examen:: Oral 30 minutes
Documentation:: Non autorisée
Calculatrice:: Non autorisée
Evaluation:: Students who fail the course and are tested in an exam retake-session will pass a 30-minute oral exam.

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