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Accounting Theory _ Trisno

Name Sutrisno T.
Room # KPS Magister Akuntansi (Ex)
Phone 0818272455
Email sutrisno@ub.ac.id
Office hours With Appointment: sms

Quality of Class Discussion 20%
Term Paper 20%
In-Class Presentations / Workshops 20%
Mid Exam Week 8 -10 20%
Final Takehome Examination Week 16 20%

1. To examine important accounting issues from a standard-setter's point of view.
2. To introduce current financial accounting research.
Craig Deegan, Financial Accounting Theory (Australian), and William R. Scott,
Financial Accounting (Canadian) and some article journal / publication

Purposes of the Class:
This class will (1) prepare you to utilize contemporary capital market research tools to
investigate novel accounting research questions and (2) provide you with a sense of
the major themes found in the capital markets literature over the past 40 years, which
you will supplement on your own with a Level 2 reading (defined below) of all
articles in The Accounting Review, Journal of Accounting Research, and Journal of
Accounting & Economics published between August 2005 and the date you sit for
your qualifying (comprehensive) examination.

Handout of problem set (CMS)
Prepare a brief paper (no more than 5 pages) that (1) demonstrates your understanding
of the meaning of and trade-offs among the various types of validity in quasi-
experimental work and (2) summarizes the sort of world-view that underpins
contemporary archival/empirical accounting research.

Course Schedule:
Week 1:
Course description
Introduction to Financial Accounting Theory - Sutrisno

Week 2:
Conceptual frame work (SFAC # 1,2,5,6,7 and 8)
Introduction to Financial Accounting Theory Deegan Chapter 1
Slides (PPT)

Week 3
The Financial Reporting Environment - Deegan Chapter 2

Week 4:
The Regulation of Financial Accounting - Deegan Chapter 3

Week 5
Normative Theories of Accounting Deegan Chapter 4 and 5

Week 6:
International Accounting Deegan Chapter 6

Week 7:
Positive Accounting Theory - Deegan Chapter 7 and Scott Chapter 8

Week 8
Midle Test

Week 9
Unregulated Financial Reporting - Deegan Chapter 8

Week 10
Efficient Market Theories - Deegan Chapter 10 and Scott Chapter 4

Week 11
Behavioral Accounting Research - Deegan Chapter 11

Week 12
Social and Environmental Accounting - Deegan Chapter 9

Week 13
Critical Perspective of Accounting - Deegan Chapter 12

Week 14
Earnings Management Scott Chapter 11

Week 15
Standard-setting Issues Scott Chapter 12 and 13

Week 16
Final test