NCHU Course Outline

Course Name	(中) 分析性會計研討(6128)
	(Eng.) Seminar on Analytical Accounting
Offering Dept	Department of Accounting
Course Type	Elective			Credits	3	Teacher	蘇迺惠
Department	Department of Accounting / Graduate			Language	Chinese	Semester	2026-SPRING
Course Description	The purpose of this course is to explore endogeneity issues in empirical accounting research, learn how to design empirical accounting models, and foster students' abilities in developing academic writing and analytical skills
Prerequisites

Relevance of Course Objectives and Core Learning Outcomes(%)			Teaching and Assessment Methods for Course Objectives
Course Objectives	Competency Indicators	Ratio(%)	Teaching Methods	Assessment Methods
Understand the causes and types of endogeneity issues in empirical accounting research, and learn the econometric methods used to address these issues.	4.Innovation	100	Lecturing Discussion	Oral Presentation Attendance Written Presentation
Course Content and Homework/Schedule/Tests Schedule
Week Course Content Week 1 1. The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research. 2. On the Use of Instrumental Variables in Accounting Research. 3. Is Earnings Quality Associated with Corporate Social Responsibility? 4. Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. 5. Accounting conservatism and board of director characteristics: An empirical analysis. 6. Are family firms more tax aggressive than non-family firms? 7. Managerial Overconfidence and Accounting Conservatism. 8. Tax avoidance, tax management and corporate social responsibility. 9. Corporate social responsibility and tax aggressiveness: An empirical analysis. 10. Corporate social responsibility and tax aggressiveness: A test of legitimacy theory. 11. Accounting Conservatism and Corporate Governance. 12. Dual class ownership and tax avoidance. 13. 迴歸分析方法之介紹 Week 2 Week 3 Week 4 Week 5 Week 6 Week 7 Week 8 Week 9 Week 10 Week 11 Week 12 Week 13 Week 14 Week 15 Week 16 self-directed learning
Evaluation
Oral Paper Presentation:70% Quiz/ Test: 15% Class Attendance and Participation: 15%
Textbook & other References
Academic Journal Articles Sources: 1. The Accounting Review 2. Journal of Accounting and Economics 3. Journal of Accounting Research 4. Review of Accounting Studies 5. European Accounting Review 6. Journal of Accounting and Public Policy 7. Accounting, Auditing and Accountability Journal 8. Journal of Financial Economics 9. Journal of Corporate Finance
Teaching Aids & Teacher's Website
E-Campus
Office Hours
週二 10:00-12:00 AM 週五 13:00-15:00 PM
Sustainable Development Goals, SDGs(Link URL)
include experience courses：N

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Update Date, year/month/day：None	Printed Date, year/month/day：2026 / 5 / 31
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