Financial Accounting Research I (not offered)

REG526 Financial Accounting Research I (not offered)

Spring 2024

  • Topics

    The course is about research in financial accounting. The course covers primarily analytical research, but also empirical research in selected areas. The theoretical part covers valuation theory as well as measurement of financial performance based on historical cost as well as fair value. The theory of information disclosure may also be covered. The empirical part usually focus on one problem area such as earnings management, value relevance and earnings quality with particular attention to issues of hypothesis development and research design. Students with particular interests in the vast area of financial accounting research should let instructors know since to a certain extent it may be possible to tailor the course to individual interests.

  • Learning outcome

    After completing the course, a student will be able to:


    • Know current theories of valuation, measurement of financial performance and/or financial disclosure
    • Understand and critically evaluate extant research in financial accounting
    • Understand the interplay of theory and evidence in the development of financial accounting research


    • Interpret analytical models of financial reporting
    • Model the relationship between financial variables
    • To generate hypotheses about financial phenomena that may be tested empirically
    • Value complicated assets and liabilities
    • Decode financial performance measures

  • Teaching

    The course is conducted as a combination of lectures by instructors and seminar/workshops. Participants are responsible for reading the assigned papers and must participate actively in classroom discussions. Each participant will be assigned papers for presentation and discussion in class.

  • Credit reduction due to overlap

    REG526 is a continuation of REG503.

  • Assessment

    Participants will be evaluated on the basis of active course participation (1/3), presentation of assigned articles (1/3) and the completion of written assignments (1/3).

    Grading: Pass or Fail

  • Grading Scale

    Grading: Pass or Fail

  • Computer tools

    "Canvas" will be used in the course.

  • Literature

    The course is based on selected textbook chapters and journal articles. A detailed syllabus will be available on "Canvas" a number of weeks before the first session.


ECTS Credits
Teaching language

Spring. Not offered spring 2024.

REG526 is a continuation of REG503 (same course, new course code).

Course responsible

Frøystein Gjesdal, Department of Accounting, Auditing and Law