111年第1學期-5967 行為會計（二） 課程資訊

評分方式

評分項目	配分比例	說明
class participation	20
practice and presentation I	20	Students will be formed into small groups and asked to make two group presentation sessions
practice and presentation II	20
term papers	40

教育目標

An important feature of accounting is information. Decision makers use accounting information to make informed decisions. The decision output and its quality depends on not only decision makers (investors, or creditors) but also information preparers (e.g., managers) and information assurers (auditors). How the three types of stakeholders interact to affect the consequence is important for the accounting profession and capital market participants. In the financial reporting contexts, how accounting standards and regulations affect financial reports prepared by managers, how the incentive, cognition and emotion and their interaction of managers affect financial reporting, how the incentive, cognition and emotion of assurers and users interact to react to the financial reports with different format and presentation modes are topics to be discussed in this course. In the auditing contexts, how auditors process information and make judgments and decisions that may vary with the way that the information is presented or framed, attributes of individual auditors, audit firm, and audit client as well as regulatory and technological conditions has been a research focus. The judgmental performance and audit quality are the focal variables. How the judgmental biases would be mitigated is an ongoing issue. The objectives of this course are to expose the students to the knowledge about psychological and organizational aspects of accounting and auditing. Students after taking this course are expected to (1) be able to read the assigned and related papers, (2) be familiar with research design using either survey or experiments, and (3) be inspired to find a research question that can be empirically answered using the methods covered in this course.

基本資料

選修課，學分數：3-0
上課時間：三/2,3,4[M339]
修課班級：會計系3,4,碩1,2
修課年級：年級以上
選課備註：大學部3.4年級可修，五年一貫優先

參考書目

No textbooks will be assigned. But papers published in academic journals will be selected and assigned
for students' reading and class discussions.