2209AC02

Quantitative Empirical Accounting Research and Open Science Methods

This course focuses on quantitative empirical accounting research, covering theoretical, methodological and technical aspects of this research program. It also introduces students to the concepts of Open Science. In terms of applications, it concentrates on financial accounting issues but also touches on some managerial and auditing topics. After this course, participants should

have a clear understanding about the theoretical foundations of quantitative empirical accounting research,
know the methodological approaches to and common pitfalls of empirical research designs,
have become familiar with a collaborative open science workflow using R/Python/Stata and Github,
know how to execute empirical archival studies, including the usability and inter-operability of different data source
and, based on their own research proposal, have received constructive feedback on how to design and execute a viable study in the area of quantitative empirical financial accounting research.