國立中興大學教學大綱

課程名稱	(中) 分析性會計研討(6128)
	(Eng.) Seminar on Analytical Accounting
開課單位	會計所
課程類別	選修			學分	3	授課教師	蘇迺惠
選課單位	會計所 / 碩士班			授課使用語言	中文	英文/EMI		開課學期	1132
課程簡述	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
先修課程名稱								課程含自主學習	N

課程與核心能力關聯配比(%)			課程目標之教學方法與評量方法
課程目標	核心能力	配比(%)	教學方法	評量方法
Understand the causes and types of endogeneity issues in empirical accounting research, and learn the econometric methods used to address these issues.	4.創新	100	講授 討論	口頭報告 出席狀況 書面報告
授課內容(單元名稱與內容、習作/每週授課、考試進度-共18週)
週次 授課內容 第1週 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 第2週 第3週 第4週 第5週 第6週 第7週 第8週 第9週 第10週 第11週 第12週 第13週 第14週 第15週 第16週 第17週 第18週
學習評量方式
Oral Paper Presentation:70% Quiz/ Test: 15% Class Attendance and Participation: 15%
教科書＆參考書目(書名、作者、書局、代理商、說明)
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
課程教材（教師個人網址請列在本校內之網址）
E-Campus
課程輔導時間
週二 10:00-12:00 AM 週五 13:00-15:00 PM
聯合國全球永續發展目標(連結網址)
提供體驗課程：N

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更新日期 西元年/月/日：無	列印日期 西元年/月/日：2025 / 3 / 14
MyTB教科書訂購平台：http://www.mytb.com.tw/