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<body stylesrc="Syllabus_No_Frames.html" background="../../../images/scarletback.gif" bgcolor="#FFFFCC" text="#000000" link="#FFFFFF" vlink="#FFFFFF" alink="#FFFFFF">  <div align="left"> <table border="0"> <tr> <td align="right" valign="top" width="115"><table border="0" cellpadding="0" cellspacing="0" width="115" height="95%"> <tr> <td align="right" valign="top" width="115"><font color="#FFFFFF" size="4" face="Arial"><strong>CONTENTS</strong></font></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#MEMORANDUM"><font size="1" face="Arial"><strong>MEMORANDUM</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#CONTACT"><font size="1" face="Arial"><strong>CONTACT</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#OBJECTIVES"><font size="1" face="Arial"><strong>OBJECTIVES</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#BACKGROUND"><font size="1" face="Arial"><strong>BACKGROUND</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#GRADING"><font size="1" face="Arial"><strong>GRADING</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#HOMEWORK AND ASSIGNMENTS"><font size="1" face="Arial"><strong>ASSIGNMENTS</strong></font></a></td> </tr> <tr> <td align="right" valign="top"><a href="#PARTICIPATION"><font size="1" face="Arial"><strong>PARTICIPATION N</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#EXAMINATIONS"><font size="1" face="Arial"><strong>EXAMINATIONS</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#ACADEMIC INTEGRITY"><font size="1" face="Arial"><strong>INTEGRITY</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#WITHDRAWAL POLICY"><font size="1" face="Arial"><strong>WITHDRAWAL</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#UNIVERSITY CLOSINGS"><font size="1" face="Arial"><strong>CLOSINGS</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#ABOUT THE INSTRUCTOR"><font size="1" face="Arial"><strong>INSTRUCTOR</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="115" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="../CTAR09.html#copyright" target="_parent"><font size="1" face="Arial"><strong>COPYRIGHT NOTICE</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="115" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="115" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="../CTAR09.html#Syllabus" target="_parent"><font size="3" face="Arial"><strong>BACK</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="115" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><font color="#FFFFFF" size="2"><em>Last updated</em></font></td> </tr> <tr> <td align="right" valign="top" width="115"><font color="#FFFFFF" size="2"><em> 01/21/09</em></font></td> </tr> </table> </td> <td valign="top" width="15"><img src="../../../images/dot_clear.gif" width="15" height="1"></td> <td valign="top" width="450"> <div align="left"> <table border="0" id="table1"> <tr> <td valign="top" width="450"><p align="center"> <img border="0" src="../../../images/RU_RBS_r1a.jpg" width="462" height="75"><br> <img src="../../../images/dot_clear.gif" width="300" height="1"></p> <h1 align="center"><font color="#000099">Syllabus</font></h1> <h2 align="center">26:010:680<br> <font size="6">Current Topics in<br> Accounting Research<br> </font><br> Spring 2009<br> </h2> <div align="left"> <table border="0" cellpadding="3" height="40" id="table2"> <tr> <td valign="top" width="90"><img src="../../../images/dot_clear.gif" width="90" height="1"></td> <td valign="top"><br> </td> </tr> <tr> <td valign="top" colspan="2"><a name="MEMORANDUM"><font face="Arial"><strong>MEMORANDUM</strong></font></a><font face="Arial"><strong><br> </strong></font></td> </tr> <tr> <td valign="top" colspan="2">Current Topics in Accounting Research Students<br> January 21, 2009<br> <p>The syllabus for this course is attached to this memorandum. It contains information about grading, assignments, examinations, and my course philosophy and policies. A separate document contains the detailed timetable for the semester.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1"><font size="3">You may, of course, contact me by e-mail or by telephone either to discuss problems and issues arising from the course, or to fix a mutually convenient time for us to meet outside office hours.</font><font size="2"> </font><br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">This is a course offering primarily designed for Accounting and Accounting Information Systems majors in the Ph. D. in Management program. This course is a research-level course.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">The various policies and procedures for the course will be followed strictly and without exception. Every effort will be made to grade participation, homework and other assignments promptly and accurately. Grades will be posted anonymously on Blackboard.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">My goal is that if you make the effort required to succeed in this class, you will develop a good understanding of current topics in accounting research not generally covered in the other scheduled Ph. D. classes. This will require hard work on all sides. I am sure you will expect me to be prepared for every class, and I intend to be. In return, I expect you to be both present and prepared. In addition, I expect you to participate in classroom activities to the fullest extent possible given the number of people present. <br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">I will be giving this course my best effort throughout the semester, and I need you to do the same if I am to achieve my goal. I am looking forward to working with you. You will see that I take a serious view of the commitment we will all need to make if the course is to be a success. However, nothing in this memorandum is meant to suggest that we should not enjoy our semester together. Studying can be both rewarding and fun in itself, but if you see opportunities for adding fun to our class that I have missed, please do not hesitate to draw them to my attention. I wish you every success in studying Current Topics in Accounting Research this semester.</p> <p>Yours sincerely</p> <p>Peter R Gillett<br> </p> </td> </tr> </table> </div><div align="left"><table border="0" id="table3"> <tr> <td valign="top" width="55"> <img src="../../../images/dot_clear.gif" hspace="55" width="1" height="1"></td> <td valign="top"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="10" width="1" height="1"><br> </td> </tr> <tr> <td valign="top"><a name="CONTACT"><strong>Room:</strong></a><strong> </strong></td> <td valign="top">ENG 303<br> </td> </tr> <tr> <td valign="top"><strong>Time: </strong></td> <td valign="top">Wednesday 10:00 - 12:50<br> </td> </tr> <tr> <td valign="top"><strong>Instructor: </strong></td> <td valign="top">Professor Peter R. Gillett<br> </td> </tr> <tr> <td valign="top"><strong>Office: </strong></td> <td valign="top">Levin 231 (NB)<br> </td> </tr> <tr> <td valign="top"><strong>Telephone: </strong></td> <td valign="top">732-445-4765 (NB)<br> </td> </tr> <tr> <td valign="top"><strong>Fax: </strong></td> <td valign="top">732-445-3201 (NB)<br> </td> </tr> <tr> <td valign="top"><strong>E-mail: </strong></td> <td valign="top"><a href="mailto:gillett@everest.rutgers.edu">gillett@everest.rutgers.edu</a><br> </td> </tr> <tr> <td valign="top"><strong>Office Hours: </strong></td> <td valign="top">Wednesday 1:00 - 2:00 or at other times by appointment<br> </td> </tr> <tr> <td valign="top"><strong>Texts: </strong></td> <td valign="top"><i>Required:</i> <p>None.</p> <p> <em>For additional required shorter readings, see the References appended to the Timetable.</em><br> </p> </td> </tr> </table> </div><div align="left"><table border="0" cellpadding="3" id="table4"> <tr> <td valign="top" width="20"> <img src="../../../images/dot_clear.gif" hspace="7" width="1" height="1"></td> <td valign="top"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="10" width="1" height="1"><br> </td> </tr> <tr> <td valign="top" colspan="2"><a name="OBJECTIVES"><font face="Arial"><b>OBJECTIVES</b></font></a><font face="Arial"><b><br> </b></font></td> </tr> <tr> <td valign="top" colspan="2">At the conclusion of this course, students should have gained:<br> </td> </tr> <tr> <td valign="top"></td> <td valign="top">familiarity with the development and practice of the REA approach to accounting information systems, its extension to form an accounting ontology, the use of accounting ontologies for interoperability, and current issues relating to design science and design research in general<br> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">exposure to several alternative methods of uncertain reasoning and imprecise probabilities<br> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">familiarity with certain key strategic and emerging technologies currently applied in accounting research</td> </tr> <tr> <td valign="top"></td> <td valign="top">an enhanced awareness of current auditing research and behavioral methodologies including some newer research methodologies recently applied in accounting research. <br> </td> </tr> </table> </div><div align="left"><table border="0" cellpadding="3" id="table5"> <tr> <td valign="top"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="10" width="1" height="1"><br> </td> </tr> <tr> <td valign="top"><a name="BACKGROUND"><font face="Arial"><b>BACKGROUND</b></font></a><font face="Arial"><b><br> </b></font></td> </tr> <tr> <td valign="top">The course is designed assuming that students have previously taken at least an undergraduate course in statistics. Students should expect classes to be a mixture of some lecture, and much class discussion, and should anticipate the need to lead discussions, to make in-class presentations and to write a research proposal. Prior preparation for class is expected. Attendance and active participation are strongly encouraged.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Students are required to participate in their departmental research seminars, and are expected to ask questions of the presenters. If relevant, papers presented in these forums may also be discussed in our subsequent classes.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Any students who consider themselves disabled should communicate directly with the Dean's Office early in the semester so that the nature of their disability and any necessary accommodations can be determined. <br> </td> </tr> </table> </div><div align="left"><table border="0" cellpadding="3" id="table6"> <tr> <td valign="top" width="20"> <img src="../../../images/dot_clear.gif" hspace="7" width="1" height="1"></td> <td valign="top" width="160"> </td> <td align="right" valign="top"> </td> <td valign="top" width="20"> <img src="../../../images/dot_clear.gif" hspace="7" width="1" height="1"><br> </td> </tr> <tr> <td valign="top" colspan="4"><a name="GRADING"><font face="Arial"><b>GRADING</b></font></a><font face="Arial"><b><br> </b></font></td> </tr> <tr> <td valign="top"> </td> <td valign="top"><font face="Arial"><b>Total Possible Points:<br> </b></font></td> <td align="right" valign="top"> </td> <td valign="top"> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">Participation </td> <td align="right" valign="top">300<br> </td> <td valign="top"> </td> </tr> <tr> <td valign="top"></td> <td valign="top">Homework<br> </td> <td align="right" valign="top">300 </td> <td valign="top"></td> </tr> <tr> <td valign="top"> </td> <td valign="top">Literature Review</td> <td align="right" valign="top">400<br> </td> <td valign="top"> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">Research Proposal </td> <td align="right" valign="top">500<br> ____<br> </td> <td valign="top"> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">TOTAL </td> <td align="right" valign="top">1500<br> ____<br> </td> <td valign="top"><br> </td> </tr> </table> </div><div align="left"><table border="0" cellpadding="3" id="table7"> <tr> <td> <img src="../../../images/dot_clear.gif" hspace="1" vspace="10" width="1" height="1"><br> </td> </tr> <tr> <td valign="top"><a name="HOMEWORK AND ASSIGNMENTS"><font face="Arial"><b>ASSIGNMENTS</b></font></a><font face="Arial"><b>, ETC.<br> </b></font></td> </tr> <tr> <td valign="top">Most classes will be based on discussion of assigned readings from a number of published research papers, or from working papers. <br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Although individuals must perform their own preparation, which should be the result of their own efforts, students are encouraged to seek assistance from each other and from the instructor if necessary prior to class. Homework should be your own individual work <font face="Times New Roman">– though if you are having difficulty completing it you should certainly seek help.</font> The two longer assignments <font face="Times New Roman">– a literature review on strategic and emerging technologies in accounting research, and a research proposal on a topic related to the course materials – </font>are primarily designed as learning opportunities rather than evaluation tools. Collaboration and co-operative learning are here regarded as positive aspects of scholarly endeavor. The Blackboard Discussion Boards should be used to facilitate this.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">The final paper should be a research proposal for a paper intended to be of a publishable nature and quality. In exceptional circumstances, co-authored papers will be accepted (with advance approval by the instructor) provided that students can show that the topic addressed is commensurately more complex, broader, or more time-consuming than an individual paper would otherwise be. The paper will be due at the commencement of the final class period, although it may be turned in earlier. You should plan on developing the paper as part of normal course work as the semester progresses; it will be presented in the final class if time permits. It is not my practice to allow incompletes for coursework not finished, except in the case of medical or other serious problems.<br> </td> </tr> <tr> <td> <img src="../../../images/dot_clear.gif" hspace="1" vspace="10" width="1" height="1"><br> </td> </tr> <tr> <td><a name="PARTICIPATION"><font face="Arial"><b>PARTICIPATION</b></font></a><font face="Arial"><b><br> </b></font></td> </tr> <tr> <td>Participation grades will be assigned based on my assessment of how consistently and how effectively you contribute to the learning experiences of the class by your active participation, whether as presenter, discussant, or class participant. Factors assessed will include, but will not necessarily be limited to, demonstrated preparation of assigned discussion textbook readings, papers or questions, posing or answering questions during class, student-lead discussions and presentations, and Blackboard Discussion Boards, etc. A pre-condition of your participation, of course, will be your physical presence in class.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Although late arrival for class cannot always be avoided, persistent lateness is a discourtesy to me and to your fellow students, and will be penalized as part of the class participation grade along with absence. It is my policy to teach with the classroom doors closed; if you arrive late please close the door again quietly and avoid disturbing those of us who are already at work. You are expected to behave in class in a manner appropriate for professional accounting students.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Quality of participation is more important than quantity; too much is no better than too little; the ability or intention to participate is not a substitute for actually doing so. Be adventurous: wrong answers will gain you nothing - but they will not lose you points you have already gained!<br> </td> </tr> <tr> <td valign="top"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="10" width="1" height="1"><br> </td> </tr> <tr> <td valign="top"><a name="EXAMINATIONS"><font face="Arial"><b>EXAMINATIONS</b></font></a><font face="Arial"><b><br> </b></font></td> </tr> <tr> <td valign="top">This course has no examinations.<br> </td> </tr> <tr> <td valign="top"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="10" width="1" height="1"><br> </td> </tr> <tr> <td valign="top"><a name="ACADEMIC INTEGRITY"><font face="Arial"><b>ACADEMIC INTEGRITY</b></font></a><font face="Arial"><b><br> </b></font></td> </tr> <tr> <td valign="top">University policy on academic integrity will be strictly enforced; penalties for cheating are severe. All suspected violations will be pursued and maximum penalties may be expected to be imposed. Academic dishonesty is always unacceptable, and never more so than in a professional school. The Rutgers University Interim Academic Integrity Policy effective September 2, 2008 may be viewed at <a href="http://academicintegrity.rutgers.edu/integrity.shtml"> http://academicintegrity.rutgers.edu/integrity.shtml</a>.<br> </td> </tr> <tr> <td valign="top"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="10" width="1" height="1"><br> </td> </tr> <tr> <td valign="top"><a name="WITHDRAWAL POLICY"><font face="Arial"><b>WITHDRAWAL POLICY</b></font></a><font face="Arial"><b><br> </b></font></td> </tr> <tr> <td valign="top">A student may withdraw from a course through the eleventh week of classes. Courses dropped during the first two weeks of class are deleted from the student's record; courses dropped from the third to eleventh week result in a W grade.<br>   <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Withdrawal forms may be obtained from the Program Office.  The form requires the adviser's signature.  If the course is required for the qualifying examination for the major, the doctoral coordinator must also approve the withdrawal.  If dropping the course implies a delay in the student's qualifying examination beyond the date required by program rules, the permission of the Program Director is also required.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1"> Late withdrawals will be given the appropriate letter grade based on the actual number of points accumulated at the time of withdrawal.<br> </td> </tr> <tr> <td valign="top"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="10" width="1" height="1"><br> </td> </tr> <tr> <td valign="top"><a name="UNIVERSITY CLOSINGS"><font face="Arial"><b>UNIVERSITY CLOSINGS</b></font></a><font face="Arial"><b><br> </b></font></td> </tr> <tr> <td valign="top">The class will meet as scheduled if the University is open. Should the University close for any reason, any assignments due that day will be accepted at the next class meeting, but subsequent assignments will not be postponed. If the University is closed on a day that an examination is scheduled, then the examination will be deferred until the next class meeting.<br> </td> </tr> <tr> <td valign="top"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="10" width="1" height="1"><br> </td> </tr> <tr> <td valign="top"><a name="ABOUT THE INSTRUCTOR"><font face="Arial"><b>ABOUT THE INSTRUCTOR</b></font></a><font face="Arial"><b><br> </b></font></td> </tr> <tr> <td valign="top">Peter R. Gillett is an Associate Professor in the Department of Accounting and Information Systems of the Faculty of Management at Rutgers. He holds B.A. and M.A. degrees in Mathematics and Philosophy from the University of Oxford, and a Ph. D. in Business from the University of Kansas, where he was the Ronald G. Harper Doctoral Fellow in the School of Business, and held the Ernst & Young Doctoral Fellowship in the Ernst & Young Center for Auditing Research and Advanced Technology.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Prior to joining Kansas, he spent from 1975 to 1992 in professional practice as an auditor, EDP auditor, and management consultant. After nine years with Price Waterhouse in London, he joined Grant Thornton's National office as National Computer Audit Partner, and subsequently assumed roles as Partner in charge of Advanced Audit Techniques, and European Director of Audit Methods. He is a Fellow of the Institute of Chartered Accountants in England and Wales, a Member of the British Computer Society, a Member of the Institute for the Management of Information Systems, and a Fellow of the Institute of Management. In addition, he belongs to the American Accounting Association, where he has been active in the Auditing and Artificial Intelligence/ Emerging Technologies sections, and to the American Statistical Association.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Dr. Gillett has taught courses on Managerial Information Systems, Accounting Information Systems, Auditing, Advanced Auditing, Expert Systems, Internet Technologies and Electronic Business, Social Science Research Methods, and Current Topics in Accounting Research. He is a member of the Editorial Board of several academic journals, including <i> Auditing: A Journal of Practice & Theory</i>, in which he has also published. He has published in a number of other academic journals, including the <i>International Journal of Approximate Reasoning</i>, and the <i>Annals of Mathematics and Artificial Intelligence</i>. In addition to numerous articles in professional journals in the U.K., he has contributed a chapter on audit judgment to a monograph on <i>Auditing Practice, Research and Education</i> published by the AICPA, and to a recent book on <i>Belief Functions in Business Decisions</i>.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">His dissertation "A Comparative Study of Audit Evidence and Audit Planning Models Using Uncertain Reasoning" won the 1997 Outstanding Dissertation Award at the University of Kansas. His current research is studying the use of uncertain reasoning techniques in audit planning models, the representation of causality in auditing using event spaces, and the foundations of subjective probability and lower and upper previsions. He is also working with former Ph.D. students on research involving Corporate Transparency, and Accountability, Reputation Costs and Opportunistic Auditor Behavior.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Dr. Gillett is the Faculty Secretary of the Rutgers Business School - Newark and New Brunswick, serves on the University Senate, and is the Faculty Advisor to the Rutgers University Glee Club and the Rutgers University Kirkpatrick Choir. Until recently, he was the Academic Director of the Prudential Business Ethics Center at Rutgers. He also sings with the Rutgers University Kirkpatrick Choir, as well as the Riverside Choral Society in Manhattan, and was inducted as an Honorary Member of the Rutgers University Glee Club in 2008.<br> </td> </tr> </table> </div></td> <td valign="top" width="5"><img src="../../../images/dot_clear.gif" width="5" height="1"></td> </tr> </table> </div> </td> <td valign="top" width="5"><img src="../../../images/dot_clear.gif" width="5" height="1"></td> </tr> </table> </div>  </body>