Accounting & Management Control 4 - Interactive curriculae of TU Ilmenau

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module properties Accounting & Management Control 4 in degree program Master International Business Economics 2021
module number	200799
examination number	2500556
department	Department of Economic Sciences and Media
ID of group	2521 (Accounting and Managerial Control)
module leader	Prof. Dr. Michael Grüning
term	winter and summer term
language	English
credit points	5
on-campus program (h)	45
self-study (h)	105
obligation	elective module
exam	alternative examination performance
details of the certificate	written paper
link to Moodle course	https://moodle.tu-ilmenau.de/course/view.php?id=3446
teacher	Prof. Dr. Michael Grüning
signup details for alternative examinations	Dieses Modul enthält mindestens eine alternative semesterbegleitende Abschlussleistung. Bitte beachten Sie, dass diese in der Regel schon zu Beginn des Semesters, in dem diese angeboten wird, angemeldet werden muss. Über die Details und Zeiträume dazu werden Sie vom Lehrenden und/oder dem Prüfungsamt informiert. Fragen Sie gegebenenfalls unbedingt beim Lehrenden nach. This module contains at least one alternative exam part. Please note that this must usually be registered at the beginning of the semester in which it is offered. The lecturer and/or the examination office will inform you about the details and time periods. If necessary, be sure to ask the lecturer.
maximum number of participants	6
previous knowledge and experience	fundamentals of financial accounting, some programming experience useful
learning outcome	Students are able to design and conduct empirical research projects in accounting. They are familiar with fundamental empirical research concepts in accounting and are prepared to work on their master thesis. Students work under supervision on an individual research project and are able to create programms using statistical software and interpret the output.
content	The module imparts methods and research objects of empirical accounting research and enables to interpret academic literature using papers from the »Accounting quality« research stream. It prepares students for their master thesis.
media of instruction and technical requirements for education and examination in case of online participation	Webex (internet, camera, microphone) computer with Remote Desktop Protocol (RDP)
literature / references	Jones: Earnings Management During Import Relief Investigations, Journalof Accounting Research 29(1991), iss. 2, pp. 193-228.
evaluation of teaching