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Sessions are as denoted in the description below.
All sessions may not have assigned dates.
I have cropped the margins in most papers.
Save trees -
you can print two pages in one side without compromising quality..
•
Written
Standard Article Assignment
(same questions foe all papers) •
•
Class Discussion will follow questions in "Discussion
Questions" after each paper
Your exact assignment can be obtained by clicking:
Student Assignments.
120320
1 Introduction
to Accounting Research & Research Design Issues
•
A Closer Look at Discretionary Write downs of
Impaired Assets - Preview by: Zucca, LJ., Campbell, DR.
•
 •
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Test-Driving the Codification
•
PwC-Accounting Standards Codification
2 Introduction
to research methods; SOX
1
Sarbanes-Oxley Act of 2002 • Sarbanes-Oxley KPMG • SOX-404 PWC •
Sox-White-Paper PWC • Assignment •
2
Audit Committee Financial Experts- A Closer Examination Using Firm
Designations. by Carcello, Joseph V, Carl W Hollingsworth, and
Terry L Neal •
Assignment
•
Discussion Questions •
Logistic Regression
Securities and Exchange Commission: Disclosure
Required by 404, 406 and 407 of SOX 2002;
Proposed Rule •
Final Rule
§
RR Atletico Oaklawn
3 Capital
Markets & Accounting Information
1
An empirical evaluation of accounting income
numbers
• Ball, R., and P. Brown
•
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Assignment
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Discussion Questions
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2
How Do Earnings Numbers Relate To Stock Returns A
Review Of Classic Accounting Research With Updated Evidence
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Nichols, James M Wahlen, D Craig;
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Assignment
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Discussion Questions
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§
Case:
Busy signals
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ASC Assignments (Codification) 1 (Individual)
4 Analysis of
Accounting Information
1
Long-Run Stock Returns Following Briloff'S
Analyses •
Discussion Questions
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2
European-U.S. “GAAP Gap”: IFRS to U.S. GAAP Form
20-F Reconciliations
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Assignment
•
Discussion Questions
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5 Proforma Earnings
1
Financial Reporting Regulation and the Reporting of Pro Forma
Earnings • Gary M Entwistle, Glenn D Feltham, Chima Mbagwu. 2006.•
Questions •
2 Empirical Evidence on Recent Trends in Pro
Forma Reporting • Nilabhra Bhattacharya, Ervin L Black, Theodore E
Christensen, Richard D Mergenthaler. Accounting Horizons. 2004 •
Questions
--------------------------------------------------------------------------------
SEC Final
Rule: Conditions for Use of Non-GAAP Financial Measures
Kraft EA • Kraft Reports Strong Revenue Growth
in 2007 - Corporate/Financial News Release • Costs slice Kraft
results
§
Case: eToys
Pro Forma reports and going concern issues
6 New Legal Environment: Audit Firm Size and
Going-Concern Reporting
1 Going
concern opinions in the "new" legal environment • Geiger,
Raghunandan • Questions
2 Audit Firm Size and Going Concern Reporting
Accuracy Geiger, Rama • Questions
Case:
Moyer Banking Enterprise;
Look at EITF No. 04-10, Determining Whether to Aggregate Operating
Segments That Do Not Meet the Quantitative Thresholds; and FASB
Statement No. 131, Disclosures about Segments of an Enterprise and
Related Information t
1 Reputational Penalty For
Aggressive Accounting- Earnings Restatements & Management
Turnover; Desai, H, C Hogan, M Wilkins
• Discussion Questions •
2
Financial Restatements GAO 2006
(Focus on pages 1-52); • Discussion Questions
Case:
T-Shirts by Tommy
Look at: EITF 01-10, Accounting for the Impact of the Terrorist Attacks
of September 11, 2001; FASB Statement No. 5, Accounting for
Contingencies; FASB Statement No. 13, Accounting for Leases; FASB
Interpretation No. 14, Reasonable Estimation of the Amount of a Loss
1 Audit Fees & Auditor Dismissals In The
Sarbanes Oxley Era • Questions
2 Initial Evidence on the Association between
Nonaudit Fees and Restated Financial Statements • Questions
§
Case:
PCAOB E&Y
Medcis
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PCAOB-Ernst-Young-Order
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ASC Assignments (Codification) 2 (Individual)
9 Mid term Exam
10
Politicization and Stock Option Reporting
1
Congressional Intervention In The Standard-Setting Process - An Analysis
Of The Stock Option Accounting; Farber, David B, Marilyn F Johnson, and
Kathy R Petroni •
Questions
•
2
The Trouble With Stock Options; Brian J. Hall and
Kevin J. Murphy
•
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Why do companies really grant stock options and what is the case
for expensing stock options? (BP response) •
11 Options Scandals
1 Managing Pro Forma Stock Option
Expense Under SFAS No 123; Balsam, Steven, Haim A Mozes, and Harry A
Newman • Assignment •
2 On The Timing Of CFO Stock Option Awards;
Lie, E; • Assignment • Questions •
§
He's Making Hay As CEOs Squirm
Case:
Spend More: Stock Compensation (accounting for
compensation costs under different stock option arrangements)
12 Fair-Value Accounting
Fair Value Reporting - Questions
1 Fair-Value Accounting - A Cautionary Tale
From Enron; Benston, GJ;
2 SFAS 159 The Fair Value Option; James Cataldo and Morris McInnes
PWC - Guide to Fair Value Measurement - 2008
FAS 157 Roundtable Open Discussion of Mark-to-Market
Accounting Video Webcast Parts 1 and 2
13 SEC Regulation Fair Disclosure
Regulation fair disclosure, analyst following,
and analyst forecast dispersion • Afshad J Iran, Irene Karamanou
2003 • Questions •
14 Audit outcomes - Special Cases
• Were Former Andersen Clients Treated More
Leniently Than Other Clients? Evidence from Going-Concern Modified
Audit Opinions
•
Financial-expertise-of-CFOs-and-accounting-restatements
§
ASC Assignments (Codification) 3 (Individual)
15 review of SEC Regulations
Research Presentations
Additional
Readings
CEO and CFO
Certification
CEO and CFO Certifications of Financial
Information Marshall A Geiger,
Porcher L Taylor III. Accounting Horizons. Dec 2003. Vol. 17, Iss. 4; p.
357
Corporate
Governance and Fraud
Corporate Governance And Accounting Scandals;
Anup Agrawal And Sahiba Chadha
October, 2005 48 J. Law & Econ. 371
Governance and Performance Changes after
Accusations of Corporate Fraud;
Dalia Marciukaityte, Samuel H Szewczyk, Hatice Uzun, Raj Varma.
Financial Analysts Journal. Charlottesville: May/Jun 2006. Vol. 62, Iss.
3; p. 32 (10 pages)
Board Composition and Corporate Fraud;
Hatice Uzun, Samuel H Szewczyk, Raj Varma. Financial Analysts Journal.
Charlottesville: May/Jun 2004. Vol. 60, Iss. 3; p. 33 (11 pages)
Auditor Fees
Sarbannes-Oxley
& Material Weakness
The Disclosure of Material Weaknesses in Internal
Control after the Sarbanes-Oxley Act
Weili Ge, Sarah McVay. Accounting Horizons. Sarasota: Sep 2005. Vol. 19,
Iss. 3; p. 137 (22 pages)
Research Review
•
Lev, B, JA Ohlson; Market-Based Empirical Research
In Accounting- A Review, Interpretation, & Extension
(Intro 1-9)
•
Kothari, S P; Capital Markets Research In
Accounting (Intro 1-7)
•
The Information Content of Nonearnings Accounting
Numbers as Earnings Predictors.
By: Ou, Jane A.. Journal of Accounting Research, Spring 90, Vol. 28
Issue 1, p144-163, 20p;
•
Accounting earnings and cash flows as measures of
firm performance : The role of accounting accruals
Journal of Accounting and Economics, Volume 18, Issue 1, July 1994,
Pages 3-42 Patricia M. Dechow
Financial Accounting Information & Corporate
Governance
Empirical Research On Accounting Choice, by
Fields, Thomas and Vincent, JAE
The Relevance Of The Value-Relevance Literature
For Financial Accounting Standard Setting, Holthausen and Watts
Empirical Research In Managerial Accounting- A
Value-Based Management Perspective
Contracting Theory & Accounting
Research Design Issues In Earnings
Management Studies
Empirical Tax Research In Accounting
Disclosure
120320 |
