Introduction to International Accounting Research

LecturerUniv.-Prof. Dr. Zoltán Novotny-Farkas
Vienna University of Economics and Business
Room/Adress TU Bergakademie Freiberg
Target GroupPhD students with an interest in empirical/international accounting research.
Seminar contentThe course introduces students into empirical international accounting research. The course starts by providing a framework for understanding and evaluating empirical research papers. Students obtain an overview of important research and policy questions in international accounting and how empirical analysis can address those questions. A particular emphasis will be put on discussing the research design choices and contribution of academic papers on selected accounting topics with a particular emphasis on International Financial Reporting Standards, fair value accounting and loan loss provisioning. Students will learn how the research questions shape the choice of the appropriate research design. The course should help students in designing their own research. Students will have the opportunity to discuss questions related to the publication process at peer-reviewed journals.
CertificatePh.D. students from the Faculty of Economics, TU Dresden can earn a certificate according to § 9 of the Ph.D. doctoral regulations (PromO 2018):
Ph.D. students of Business Management: § 9 (1) Nr. 5 or 6
Ph.D. students of Business Informatics: § 9 (1) Nr. 6
Ph.D. students of Economics: § 9 (1) Nr. 6

Ph.D. students from other universities can earn a certificate as well.
AssignmentEach student has to hand in a report summarizing and discussing an assigned academic paper before class and present the assigned paper in class. All students are expected to read required papers and participate in all class discussions. Students are also expected to prepare a research proposal on an empirical accounting project.
RegistrationParticipation is limited (max. 15). 
To register send an e-mail to Dr. Uta Schwarz:
Phone: +49 351 463-33141