Research Design and Analysis in Behavioral Accounting Research

REG506 Research Design and Analysis in Behavioral Accounting Research

  • Topics


    • Determinants of auditor performance
    • The audit process
    • Disclosure, accountability and performance
    • Fraud
    • Audit judgment.

  • Learning outcome

    Learning outcome

    The course will address a range of behavioral accounting topics including:

    Knowledge - The candidate:

    • Can contribute to the development of new knowledge in the audit process, including making recommendations to regulatory authorities about the impact of potential regulatory changes.
    • Is in the forefront of knowledge within his or her academic field and masters the philosophy of science issues appropriate to the field.

    Skills - The candidate:

    • Can formulate problems in the area and can plan and carry out research in the area.

    Competence - The candidate:

    • Can communicate research work through recognized international channels.
      • Can carry out his or her research with scholarly integrity.

  • Teaching


    • Lecture and class discussions of the reading material.

  • Requirements for course approval

    Requirements for course approval

    • Attendance at all class meetings
    • Submission of a research proposal

  • Assessment


    • Class presentation of research proposal in the area.
    • A pass on the final paper due by March 1 of the following semester.

  • Grading Scale

    Grading Scale

    Grading: Pass / fail.

  • Computer tools

    Computer tools


  • Semester





  • Literature


    Sarah E. Bonner's Judgment and Decision-Making in Accounting (Pearson Prentice Hall 2008)

    Selected journal readings as assigned


ECTS Credits
Teaching language

Course responsible

Iris Stuart, Department of Accounting, Auditing and Law