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Specialisation Module Selected Issues in Accounting: Empirical Accounting Research Design

Summer Semester 2017

Exam (only one exam date!): Saturday 01.07.2017, 9:00-10:00, in R131, WiSo Building, Universitätsstr. 24

  • Four teaching sessions (8:30am-10:00am, 11:00-12:30pm, 2:00pm-3:30pm and 4:30pm-6pm) on each of the following Saturdays: 22.04., 29.04., 06.05.
  • Group presentation: 9:00am - 5:00pm on Saturday 03.06.
  • You will have the opportunity to collect bonus points and receive information on the bonus scheme during the first session.

Objectives and Competencies

Students will acquire...

  • ...skills to conduct empirical research in accounting like required for an empirical master thesis
  • analysis skills using econometric methods in STATA
  • ...skills related to interpreting and critically discussing empirical results


  • Structure of an empirical master thesis and writing skills
  • Classic panel data designs (e.g. ordinary least squares, random effects, fixed effects, first differences) and causal research designs (e.g. difference-in-difference, regression discontinuity and instrumental variables)
  • Selecting data and preparing the data for analysis
  • Variable generation, descriptive statistics and model specification
  • Hypotheses tests
  • Interpretation and discussion of results

Further Details

  • Teaching and learning methods: Lecture with integrated exercises
  • Module entry requirements: Basic econometrics knowledge (OLS estimator) and basic STATA skill are recommended
  • Modes of end of module examination: Written test WT (60)
  • Prerequisites for awarding of ECTS credits: A pass in the written test.

Evaluation Summer Semester 16 (click to enlarge)

Organizational Details

  • Module Code: 1016SMSA00
  • Workload: 360 h
  • ECTS credits: 6
  • When taken? See curriculum overview
  • Module availability: Every Summer Semester
  • Duration: 1 term
  • Courses: Empirical Accounting Research Design / Selected Issues in Accounting
  • Contact hours: 30 h / 60 h
  • Self Study: 150 h / 120 h
  • Planned group size: unlimited
  • Other programmes that use the module: Master Business Administration specialisation category (Accounting), Master Business Administration supplementary category (Accounting, Corporate Development, Marketing, Media and Technology Management, Supply Chain Management), Master Economics supplementary category
  • Module Manager: Univ.-Prof. Dr. Carsten Homburg, Univ.-Prof. Dr. Christoph Kuhner, Univ.-Prof. Dr. Michael Overesch, Jun.-Prof. Dr. Julia Nasev
  • Students must take one course.
  • Credits gained while studying abroad can be transferred
  • Language: English