Current Topics in Accounting - (F-M)

During this course we will analyze and discuss current topics in financial accounting and reporting that are academically interesting and practically relevant for company managers, investors, financial analysts and other users of financial statements. The course will also acquaint you with discussions among super-visory authorities, standard setters and researchers on future developments and trends in financial report-ing on these issues. Another objective of this course is to introduce you to academic research and writing in general, and in the area of financial reporting in particular. Gaining skills and experience in conducting research will equip you with essential expertise for your subsequent Master thesis. A further benefit of the course is that you will train your presentation skills, an important competency for executives and academics alike. Since the course structure is similar to a seminar, the attendance of all course sessions is required.

The course will be jointly taught by Profs Martin Glaum, Professor of International Accounting, and Andreas Barckow, immediate past President of the Accounting Standards Committee of Germany (ASCG) and Chair of the International Accounting Standards Board (IASB), providing for a stimulating combination of both an academic and a practice-oriented perspective.

• Introduction to academic research
• Academic writing
• Improved presentation skills

Written seminar paper

Discussion

The groups will then prepare a report and a presentation. In the written report and the presentation, you should

- define and explain your specific topic and the related questions you want to address;

- outline the theoretical background of your topic;

- discuss the relevance and the practical implications of the topic by focusing on an example company or an example sector/industry;

- derive recommendations from your research, with regard to your specific topic, for (i) CEOs/CFOs of companies, (ii) standard setters and regulatory authorities, and (iii) academic researchers.

Depending on the number of participants, groups will consist of three to four students. The groups will independently conduct their work. We, the teaching assistant and the instructors, will give you further guidance throughout the process and provide you with constructive feedback.

There will be an intermediate meeting with the instructors on Friday, 24 March during which you will have the chance to discuss your progress and receive further feedback.

Your paper should have about 3,000-3,500 words; in normal formatting this should roughly equal 12 to 15 pages. For your presentations, you should prepare no more than 10 Powerpoint slides. The presentations should take about 30 to max 40 minutes, followed by discussions of about 20 to 30 minutes (the time available for each presentation and discussion will depending on the number of participants).

All seminar papers and ppt-presentations must be handed in via e-mail to the teaching assistant by Monday, 3 April, 12:00 noon. Please send your paper in both WORD and PDF formats, and the presentation in both Powerpoint and PDF formats. To facilitate the examination process, please also send the literature sources that you have used to the teaching assistant (compressed as a zip file).

The presentations will take place on Thursday, 6. April.

Please note that, given the seminar nature of this course, it is required that all students attend all course sessions in person.

Your final grade is based on the presentation (40%), the report (40%), and class participation (20%).