Dosen : Dr. Firman Syarif, SE., M.Si., Ak.

, CA
Bimbingan : by an appointment
Universitas Sumatera Utara
Program Magister Sains Akuntansi/Magister Akuntansi
Fakultas Ekonomi dan Bisnis

Sillaby Mata Kuliah

Teori Akuntansi Paralel
Semester 1
Waktu Kuliah : 17.00 s/d 20.00
Persyaratan :
1. Lulus PA I,II / AKM I,II / AKL I,II / ALK/ TA S1
2. TOEFL Score 450
3. IELTS Score 5
No. Tanggal Keterangan Buku/Artikel Riset
1. 11 Februari 2022  Pendahuluan
 Penjelasan Sillaby
2. 18 Februari 2022  Chapter 5 The Conceptual  Accounting Theory
Framework Hendriksen
 Accoutability disclosure of State-  Research Articles
Owned Enterprise (SOEs) :
comparing hybrid and private
European news agencies
 An examination of board
diversity and corporate social
responsibility disclosure :
evidence from banking sector in
the Arabian Gulf countries
3. 25 Februari 2022  Chapter 11 Earnings Management  Accounting
 Are top executives important for Theory Scott
earning management and firm  Research Articles
risk? Empirical evidence from
selected Chinese firms
 Earnings management : a
 strategic adaptation or deliberate
manipulation?
4. 04 Maret 2022  Chapter 1 An Introduction to  Accounting Theory
Accounting Theory Tearney
 An empirical study of  Research Articles
relationships between accounting
conservatism and executive
compensation-performance
sensitivity
 Accounting Conservatism,
Corporate Governance and
Political Connection
5. 11 Maret 2022  Chapter I Introduction (The Role  Accounting Theory
of Accounting Research) Scott
 Cash flow statements and firm  Research Articles
value : Evidence from Taiwan
 The role of the cash flow
statement to provide accounting
information for the financial
decision-making process
6. 18 Maret 2022  Chapter I Introduction and  Accounting Theory
Methodology of Accounting Hendriksen
 Assesing the risk relevance of  Research Articles
accounting variables in diverse
economic conditions
 Accounting relevance and
speculative intensity : empirical
evidence from Greece
7. 25 Maret 2022  Chapter 2 Accounting Theory and  Accounting Theory
Accounting Research Tearney
 A guide on empirical tests of the  Research Articles
EMH
 An investigation of the weak
form of the efficient markets
hypothesis for the Kuwair Stock
Exchange
8. 01 April 2022 Ujian Tengah Semester

Text Book:
1. Accounting Theory Hendriksen
2. Accounting Theory Scott
3. Accounting Theory Tearney
4. Research Articles
https://drive.google.com/drive/folders/1Yaonxz18x15T0UrmFyoIGkRysiik4rer?usp=sharing