SILABI MATA KULIAH ISU TERKINI RISET AKUNTANSI KEUANGAN

Deskripsi Mata Kuliah: This course aim to explore and study about: firstly, research themes and topics in
the field of financial accounting, secondly, research methods used in financial accounting research include:
quantitative approach (archival, survey, experiment), and qualitative approach (such as: an in-depth
analysis of behavioral financial accounting research, critical, etc). With regard to each article covered, we
will pay particular attention to the significant and unique contribution of the research question, logical and
coherent development of the theoretical-empirical background, appropriate and valid design of the research
process, rigorous and complete analysis of the data, and meaningful and insightful discussion of the
research findings. We will also discuss various alternative ways in which the author(s) might have
approached the research question.

Metode Kuliah:
Semua Perkuliahaan dilakukan secara offline. Prinsip dasarnya adalah sebagai
berikut:
1. Kuliah tatap muka offline Mahasiswa wajib untuk mengikuti setiap tatap muka
sesuai
2. dengan jadual kuliah yang telah ditentukan.
3. Tugas untuk mereview jurnal untuk setiap mahasiswa (Tugas Individu)
4. Presentasi Mahasiswa diwajibkan untuk mempresentasikan hasil review jurnal.
Presenter ditentukan secara internal. Upload materi presentasi di AULA.

TM Materi Aktivitas A3P A3P1

Senin, 10.00 WIB Rabu,10.00 WIB
1 Accounting History Presentasi dan Diskusi ISN DSK
2 Conceptual Framework and Presentasi dan Diskusi ISN DSK
Accounting Principles (1)
3 Conceptual Framework and Presentasi dan Diskusi ISN DSK
Accounting Principles (2)
4 Accounting and the social Presentasi dan Diskusi ISN DSK
and Political Environment

5 International Accounting (1) Presentasi dan Diskusi ISN DSK

6 International Accounting (2)) Presentasi dan Diskusi ISN DSK
7 Theory for Financial Presentasi dan Diskusi ISN DSK
Accounting Research.
UTS
8 Accounting Conservatism Presentasi dan Diskusi ARD IMN
9 Valuation. Presentasi dan Diskusi ARD IMN
10 Earnings Management Presentasi dan Diskusi ARD IMN
11 Analys Earnings Forecast. Presentasi dan Diskusi ARD IMN
12 Disclosure Presentasi dan Diskusi ARD IMN
13 Public Sector Presentasi dan Diskusi ARD IMN
14 Mergers and Acquisitions Presentasi dan Diskusi ARD IMN
UAS
Dosen Pengampu:

1. Isnalita, Dr, Dra.,M.Si.,Ak. [PJMK] (ISN)

 2. Ardianto, Dr, SE.,M.Si.,Ak. (ARD)
3. Devi Sulistyo Kalanjati, Dr. SE.,M.Acc.,M.Sc.,Ak. (DSK)
4. I Made Narsa, Prof. Dr. SE.,M.Si.,Ak. (IMN)

Jurnal Jurnal
Mingg
u
1 Garry D. Carnegie (2014), The present and future of accounting history, Accounting,
Auditing & Accountability Journal, Vol. 27 No. 8, pp. 1241-1249.
Garry D. Carnegie (2020), The Past, Present, and Future of Accounting History":
A Comment on the State of Accounting History, ACCOUNTING HISTORIANS JOURNAL, Vol. 47
No. 1, pp. 89-95.
K. McBride, S. Verma (2021), Exploring accounting history and accounting in history, The
British Accounting Review 53 100976.
2 Sylwia Gornik-Tomaszewski, Yeong C. Cho (2018), The Conceptual Framework: Past, Present,
and Future, Review of Business: Interdisciplinary Journal on Risk and Society, Vol. 38 No. (1),
pp 47–58.
Liudmyla Shkulipa (2021), Grouping Of Major Changes In Conceptual
ramework Of Financial Reporting And Analysis Of New Challenges, Studia Universitatis
‘Vasile Goldis’ Arad. Economics Series, Vol 31 Issue 2.
3 Anthony Chen ⁎, James (Jianxin) Gong, Richard (Hung-Yuan) Lu (2020), The effect of
principles-based standards on financial statement comparability: The case of SFAS-142,
Advances in Accounting 49 (2020) 100474.
Shungen Luo and Fei Song (2022), Principles-based versus rules-based: accounting standards
precision and financial restatements in China, Asian Review of Accounting, Vol. 30 No. 4, pp.
581-615.
4 Manuel Castelo Branco, Delfina Gomes, Adelaide Martins (2024), An institutionalist political-
economy perspective on social and environmental accounting, Meditari Accountancy
Research, Emerald Publishing Limited2049-372X.
Carlos Larrinaga, Nicolas Garcia-Torea (2022), An ecological critique of accounting: The
circular economy and COVID-19, Critical Perspectives on Accounting 82102320.
5 Mary E. Barth, Greg Clinch, Toshi Shibano (1999), International accounting harmonization
and global equity markets, Journal of Accounting and Economics , Vol. 26, pp201—235.
Elisabeth Penti Kurniawati, (2022), The impact of the adoption of international accounting
and auditing standards on corruption perception, Accounting Research Journal, Vol. 35 No.
6,pp. 737-755.
6 Fatma Ben Slama, Ahmed Atef Oussii, Mohamed Faker Klibi (2021), The rough road towards
accounting harmonization of developing country with a French accounting culture,
Accounting Research Journal, Vol. 35 No. 4, pp. 490-507.
Adriana Silva, Susana Jorge, Lúcia Lima Rodrigues (2020), Enforcement and accounting
quality in the context of IFRS: is there a gap in the literature?, International Journal of
Accounting & Information, Vol. 29 No. 3, pp. 345-367.
7 Ross L. Watts and Jerold L. Zimmerman (1990), Positive Accounting Theory: A Ten Year
Perspective, The Accounting Review , Vol. 65 No. 1 , pp. 131-156.
Merve Kılıç, Ali Uyar, Cemil Kuzey, Abdullah S. Karaman (2020), Does institutional theory
explain integrated reporting adoption of Fortune 500 companies?, Journal of Applied
Accounting Research, Vol. 22 No. 1, pp. 114-137.
8 Yuxiang Zhong, Wanli Li (2017), Accounting Conservatism: A Literature Review, Australian
Accounting Review, No. 81 Vol. 27 Issue 2.
Umair Bhutta , Jéssica Nunes Martins , Mário Nuno Mata , Ali Raza , Rui Miguel Dantas ,
Anabela Batista Correia and Muhammad Rafiq (2021), Intellectual Structure and Evolution
of Accounting Conservatism Research: Past Trends and Future Research Suggestions,
International Journal of Financial Studies, Vol. 9 No. 35.
9 Herwig Buchholz , Thomas Eberle , Manfred Klevesath , Alexandra Jürgens , Douglas Beal ,
Alexander Baic and Joanna Radeke ( 2020), Forward Thinking for Sustainable Business
Value: A New Method for Impact Valuation, Sustainability , 12, 8420.
Francisco Guijarro , and Prodromos Tsinaslanidis (2020), Analysis of Academic Literature on
Environmental Valuation, International Journal Environmental Research Public Health , 17,
238.
10 Jaime Fernandes Teixeira, Lúcia Lima Rodrigues (2022), Earnings management: a
bibliometric analysis, International Journal of Accounting & Information Management, Vol.
30 No. 5, pp. 664-683
Stylianos Efstratios Vatis, Michail Nerantzidis, George Drogalas and Evangelos Chytis (2023),
Connecting IFRS and earnings management: a bibliometric analysis, Journal of Accounting
Literature, © Emerald Publishing Limited
11 Kun Luo, Sirui Wu (2022), Corporate sustainability and analysts' earnings forecast accuracy:
Evidence from environmental, social and governance ratings, Corporate Social
Responsibility Environmental Management, 29:1465–1481.
Somnath Das, Philipp D. Schaberl, Pradyot K. Sen (2024), Analysts’ use of dividends in
earnings forecasts , Review of Accounting Studies , (2024) 29:1192–1234.
12 Md. Abdur Rouf, Md. Nur-E-Alam Siddique (2023), Theories applied in corporate voluntary
disclosure: a literature review, Journal of Entrepreneurship and Public Policy, Vol. 12 No. 1,
pp. 49-68.
Huu Cuong Nguyen, Phan Minh Hoa Nguyen, Bich Hiep Tran, Thi Thien Nga Nguyen, Le
Thanh Thuy Hoang and Thi Thu Hien Do (2022), Integrated reporting disclosure alignment
levels in annual reports by listed firms in Vietnam and influencing factors, Meditari
Accountancy Research, Vol. 30 No. 6, pp. 1543-1570.
13 Jan van Helden, Pawan Adhikari, and Chamara Kuruppu (2021), Public sector accounting in
emerging economies: a review of the papers published in the first decade of Journal of
Accounting in Emerging Economies, Journal of Accounting in Emerging Economies, Vol. 11
No. 5, pp. 776-798.
Aurelio Tommasetti , Riccardo Mussari , Gennaro Maione , and Daniela Sorrentino ( 2020),
Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-
Creation?, Sustainability, 12, 1909.
14 Thais González-Torres, José-Luis Rodríguez-Sánchez , Eva Pelechano-Barahona and
Fernando E. García-Muiña (2020), A Systematic Review of Research on Sustainability in
Mergers and Acquisitions, Sustainability, 12, 513.
Dandan Zheng, Zhipan Yuan, Shusheng Ding and Tianxiang Cui (2021), Enhancing
environmental sustainability through corporate governance: the merger ,and acquisition
perspective, Energy, Sustainability and Society, 11-41.