会计学博士生学科综合考试通知2013

会计学博士生学科综合考试通知

根据《中央财经大学博士研究生执行培养方案的规定》，学科综合考试一般安排在博士生入学后第三学期初至期中之间进行。具体时间由学校统一安排。学院负责组织实施。

根据学校规定，学科综合考试采用笔试和面试相结合的方式进行。笔试和面试均要达到合格（70分及以上）方可通过学科综合考试。笔试或面试不合格者（以及因出国等特殊原因推迟考试者），顺延至第四学期博士学位论文开题前进行补考。

笔试内容包含：（1）主文献库及其他前沿文献（其中考虑包含专业基础课和专业课）；（2）专业研究技能（STATA统计软件在会计研究中的应用）。

面试主要考核博士生独立从事科研工作的能力和科研素质，具体方面参见培养方案。

请博士生认真准备。

会计学院

2013年6月17日附：主文献库及其他前沿文献的重点范围

财务会计领域

[1]Demerjian, P., B. Lev, M. Lewis, and S. McVay. 2013. Managerial Ability and

Earnings Quality. The Accounting Review 88 (2): 463-498.

[2]Dhaliwal D S, Radhakrishnan S, Tsang A, et al. 2012. Nonfinancial disclosure

and analyst forecast accuracy: International evidence on corporate social

responsibility disclosure. The Accounting Review 87(3): 723-759.

[3]Dichev, I., and V. Tang. 2009. Earnings Volatility and Earnings Predictability.

Journal of Accounting and Economics 47: 160-181.

[4]Fan, J., T. J. Wong, and T. Zhang. 2007. Politically connected CEOs, corporate

governance, and Post-IPO performance of China’s newly partially privatized firms. Journal of Financial and Economics 84: 330-357.

[5]Kim, Y., M. Park, and B. Wier, 2012. Is Earnings Quality Associated with

Corporate Social Responsibility? The Accounting Review 87 (3): 761–796. [6]Kothari, S., Leone, A., Wasley, C., 2005. Performance matched discretionary

accrual measures. Journal of Accounting and Economics 39, 163-197.

[7]Matsumoto D A. 2002. Management's incentives to avoid negative earnings

surprises. The Accounting Review 77(3): 483-514.

[8]Ogneva M. 2012. Accrual quality, realized returns, and expected returns: The

importance of controlling for cash flow shocks. The Accounting Review 87(4): 1415-1444.

[9]Watts, R. 2003. Conservatism in accounting, Part I: Explanations and

implications. Accounting Horizons 17 (3): 207–221.

[10]Watts, R. 2003. Conservatism in accounting, Part II: Evidence and research

opportunities. Accounting Horizons 17 (3): 287–301.

财务管理领域

[11]Jensen, M. and W. Meckling, 1976, Theory of the Firm: Managerial Behaviour,

Agency Costs, and Ownership Structure, Journal of Financial Economics 3,

305-360.

[12]Myers, S.C. 1977, Determinants of Corporate Borrowing, Journal of Financial

Economics 5, 147-176.

[13]Benveniste, L. M. and Spindt, P. A., 1989, How Investment Bankers Determine

the Offer Price and Allocation of New Issues, Journal of Financial Economics 24, 343-361.

[14]Lang, Larry H. P., René M. Stulz, and Ralph A. Walkling, 1991, A Test of the

Free Cash Flow Hypothesis: The Case of Bidder Returns, Journal of Financial Economics 29, 315-335.

[15]Roll, Richard, 1986, The Hubris Hypothesis of Corporate Takeovers, The

Journal of Business 59, 197-216.

[16]Myers, S. C. 2003. Financing of Corporations. In G. Constantinides, M. Harris,

& R. Stulz (Eds.), Handbook of the Economics of Finance - Corporate Finance.

(Amsterdam North-Holland)

[17]Kalay, Avner, and Michael Lemmon, 2008, Payout policy, in Bjorn E. Eckbo,

Handbook of Corporate. Finance - Empirical Corporate Finance. (Elsevier

North-Holland)

[18]Ljungqvist, Alexander, 2008, IPO Underpricing, in Bjorn E. Eckbo, Handbook

of Corporate. Finance - Empirical Corporate Finance. (Elsevier North-Holland) [19]Brennan, Michael J, 2003, Corporate Investment Policy, Handbook of the

Economics of Finance - Corporate Finance. (Amsterdam North-Holland) [20]Becht, Marco, Patrick Bolton and Ailsa Röell, 2002. Corporate governance

and control, ECGI - Finance Working Paper No. 02/2002.

管理会计领域

[21]Young, S. M. 1985. Participative Budgeting: the Effects of Risk Aversion and

Asymmetric Information on Budgetary Slack. Journal of Accounting Research 23(2):829-842.

[22]Birnberg, J. G., M. D. Shields, and S. M. Young. 1990. The Case for Multiple

Methods in Empirical Management Accounting Research, with an Illustration from Budget Setting. Journal of Management Accounting Research 2(1):33-66.

[23]Ittner, C. D., and D. F. Larcker. 1998. Are Nonfinancial Measures Leading

Indicators of Financial Performance. Journal of Accounting Research 36:1-35.

[24]Banker, R. D., G. Potter, and D. Srinivasan. 2000. An Empirical Investigation of

an Incentive Plan That Includes Nonfinancial Performance Measures. The

Accounting Review 75(1):65-92.

[25]Lipe, M. G., and S. E. Salterio. 2000. The Balanced Scorecard: Judgmental

Effects of Common and Unique Performance Measures. The Accounting

Review 75(3):283-298.

[26]Sprinkle, G. B. 2000. The Effects of Incentive Contracts on Learning and

Performance. The Accounting Review 75(3):299-326.