The major objective of this course is to expose doctoral-level accounting students to ongoing and emerging financial accounting issues and to acquaint them with various research methodologies used in empirical financial accounting research. Specifically, the course is designed to review and analyze empirical aspects of financial accounting, including, but not limited to, accounting comparability, earnings management, accounting restatement, accounting measurement and valuation, financial disclosure, review of market studies, and usefulness of financial information.

一、Course Introduction	The major objective of this course is to expose doctoral-level accounting students to ongoing and emerging financial accounting issues and to acquaint them with various research methodologies used in empirical financial accounting research. Specifically, the course is designed to review and analyze empirical aspects of financial accounting, including, but not limited to, accounting comparability, earnings management, accounting restatement, accounting measurement and valuation, financial disclosure, review of market studies, and usefulness of financial information.
二、Document of syllabus	Sem_Fin_Acct_Res.pdf
三、教材編選	Self Developed	Lecture Handout	Self Edited Textbooks	Teaching Program	Self Made Teaching Video	Other
四、教學教法	Lecture Slides	Group Discussion	Student Oral Report	Problem Based Learning	Case Study	Other
五、評量工具	Mid-Term Exam	Final Exam	Quiz	Assignment	Homework	Mid-Term Report	Final Report
五、評量工具	Project Report	Evaluation Ruler	Other
Please respect to the intellectual property rights, do not photocopy the textbooks which assigned by professors.