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Information
| Code | MG2822 |
| Name | Research Topics in Accounting and Auditing |
| Term | 2023-2024 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Doktora Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | |
| Course Instructor |
1 |
Course Goal / Objective
To discuss the main theories in the field of accounting and auditing and to examine the prominent research topics in national and international academic articles related to these fields.
Course Content
Discussion of the theoretical structure of financial accounting. Examining the relationship between accounting and auditing. Discussion of the concept of prudence in accounting over research topics. Discussing the concept of materiality in auditing through research topics. Theoretical examination of service quality in independent audit. Discussion of independence in auditing through theoretical and research results. Theoretical consideration of financial reporting quality. Evaluation of studies measuring earnings management. A review of research on rotation in auditing. Discussing the importance of corporate governance for capital markets. Examination of studies dealing with the relationship between corporate governance and independent auditing. Identification of research on the audit committee. Making a general evaluation of the prominent issues in the field of accounting and auditing.
Course Precondition
none
Resources
lecture notes
Notes
All books
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Gains knowledge about the theoretical background of accounting and auditing. |
| LO02 | Recognizes current research issues in the fields of accounting and auditing. |
| LO03 | Examines national and international differences in the research topics covered. |
| LO04 | Defines theories of accounting discipline |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the basic theoretical models for accounting field | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and identifies the theories that will contribute to the development of scientific methods and tools used in accounting | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the findings as a result of models used in accounting methods | 4 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Creates sufficient knowledge to find a solution to the problems met by accountants | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Contributes to accountants by following the basic steps of the methods used in accounting | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Keeps track of the latest developments in the field as a recognition of the need for lifelong learning and constant renewal | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has a good command of Turkish, as well as at least one another foreign language in accordance with the requirements of academic and work life | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Develops and implements new research methods that will contribute to the development of the accounting field | 4 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field | |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Forms the basis for the decision-making process by researching on the science of accounting field | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Discussion of the theoretical structure of financial accounting. | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 2 | Examining the relationship between accounting and auditing | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Discussing the concept of prudence in accounting over research topics | Reading the subject from relevant sources | Öğretim Yöntemleri: Soru-Cevap, Anlatım, Tartışma |
| 4 | Discussing the concept of materiality in auditing through research topics | reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Theoretical examination of service quality in independent audit | reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | Examination of research on quality in independent auditing | reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 7 | Discussion of independence in auditing based on theoretical and research results. | reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Midterm Exam | midterm exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Theoretical consideration of financial reporting quality | reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Evaluation of studies measuring earnings management | reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | Examination of research on rotation in auditing | reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 12 | Discussing the importance of corporate governance for capital markets | reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 13 | Examination of studies dealing with the relationship between corporate governance and independent auditing | reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 14 | Identification of research on the audit committee | reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | Making a general evaluation of the prominent issues in the field of accounting and auditing | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Final Exam | Exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Final exam | exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||