MG2822 Research Topics in Accounting and Auditing

8 ECTS - 4-0 Duration (T+A)- . Semester- 4 National Credit

Information

Code MG2822
Name Research Topics in Accounting and Auditing
Term 2023-2024 Academic Year
Semester . Semester
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 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

Update Time: 26.05.2023 04:48