Course requirements

This course is seminar based. A list of course readings will be sent to students in advance, and will explain which students are responsible for different aspects of each paper to be covered. It will be the student’s responsibility to read all of the assigned papers prior to the course, and to be ready to engage in discussion with the class even on papers for which they are not assigned responsibility. We expect active cooperation from the participants. Therefore, it is essential to become acquainted with the assigned papers.

Introductory readings:

  • Libby, R., R. Bloomfield, and M. W. Nelson. 2002. Experimental research in financial accounting. Accounting, Organizations, and Society 27: 775-810.
  • Libby, R. and S. A. Emett. 2014. Earnings presentation effects on manager reporting choices and investor decisions. Accounting and Business Research 44 (4): 410-438.
  • Kunda, Z. 1990. The case for motivated reasoning. Psychological Bulletin 108 (3): 480-498.
  • Schwarz, N. 2012. Feelings-as-information theory. In P. Van Lange, A. Kruglanski, and ET. Higgins. Handbook of theories of social psychology. Sage: 289-308.