专业英语

课程信息Course information

课程名称Course Name

专业英语

Professional English

课程代码

Course Number

Z3203001

课程类别

 Course

Category

R学位类课程Degree course  

£非学位类课程Non-Degree course  

开课学期

Course Semester

第一学期

The first semester

学时

Course Time

48

学分

Credit

3

开课单位

Institute

会计学院

School of Accounting

适用专业

Applicable Major

会计硕士、审计硕士

Master of professional accounting、

Master of Auditing

考核方式

Assessment Method

R考试 Examination£考查Test

平时成绩占比Percentage of Peacetime Achievements

40%

期末成绩占比

Percentage of Final Achievements

60%

先修课程

AdvancedCourses

管理学、会计学、审计学、财务管理

Management, Accounting, Auditing, Financial Management

教师团队

Teacher

陈晓珊、郑培培、杨澄、徐汇丰、翟玲玲

Chen Xiaoshan，Zheng Peipei，Yang Cheng，Xu Huifeng，Zhai Linlin

教学目的Teaching Objectives

通过本课程的教学，力求使学生达到：

1. 掌握财务管理、会计、审计领域的英文经典理论；2. 结合财务管理、会计、审计领域的英文顶级期刊论文，掌握国外学术动态；3. 掌握案例研究方法的运用；4. 能够独立开展相关研究；5. 提升文献阅读能力和英文写作能力；6. 引导学生培养遵纪守法、诚实守信、团结协作、正确的金钱观、大局观、履行社会责任等方面的思想素养。

This course is mainly introduction some classical theories in accounting, auditing and financial fields. Through this course, students are able to:1. learn the classical theories of accounting, financial and auditing.2. find out the latest developments study in accounting, financial and auditing. 3. apply case study method to do case analysis. 4. conduct research independently. 5. improve English paper reading and writing ability. 6. Guide students to develop their ideological qualities in abiding by law, honesty and trustworthiness, unity and cooperation, correct outlook on money, overall situation, fulfilling social responsibility

课程内容简介Teaching Contents

专业英语是会计硕士、审计硕士的一门专业必修课，本课程概观会计、财务管理和审计领域主要的经典理论，特别对该领域的经典理论及其重要外文文献作重点讲解，介绍英文文献的阅读方法和写作，并贯穿介绍定性分析、实证研究和案例分析等研究方法，以期帮助学生了解和掌握会计、财务管理和审计领域的经典理论和学术动态，为学生后续研究打基础。

Professional English is a professional compulsory course for master of accounting and master of auditing. This course aims at helping students grasp the classical theories and understand the academic dynamics in fields of financial management, accounting and auditing, especially focuses on the classical theories and important English literature in this field, by analyzing and explaining the classical English theories and the top English journal articles, including qualitative analysis, empirical research and case studies in the above research field. Students can understand and master the classic theories and academic trends in the fields of accounting, financial management and auditing to lay a foundation for students' follow-up research.

教学时数分配Distribution of Teaching Hours

教学内容

学时

教学方式*

主讲教师

Chapter1 The Evolution of Classical Theories

1. Property theory

2. Asymmetric information theory

3. Principal agent theory

4. Optimal contract theory

5. Managerial power theory

3

讲授3学时

陈晓珊、

翟玲玲

Chapter2 Corporate Governance Theory

1. Introduction to Corporate Governance

2.Research on corporate governance(e.g. internal governance, external governance)

6

讲授4学时

案例分析1学时

讨论1学时

陈晓珊、

翟玲玲

Chapter3 Dividend PolicyTheory

1.Introduction to dividend policy

2.Research on dividend policy（e.g. Relevant dividend view and Irrelevant dividend view）

3

讲授2学时

讨论1学时

陈晓珊、

翟玲玲

Chapter4 Capital Structure Theory

1. Financing decision-making

2. Research on capitalstructure

6

讲授4学时

案例分析2学时

陈晓珊、

翟玲玲

Chapter5Accounting Principles

1. Conceptual Framework for Financial Reporting

2. Studies on Accounting Principles

3. Ideological and political elements: abey the law,

honest and faith

3

讲授3学时

郑培培、

徐汇丰

Chapter6 Information Content of Accounting Earnings

1. Efficient Securities Markets

2. Earnings-Return coefficient

3. Aggregate earnings and macroeconomic indicators

4. Ideological and political elements: faithful representation, long-term view

3

讲授2学时

讨论1学时

郑培培、

徐汇丰

Chapter7 Information Disclosure

1. Factors affecting disclosure quality

2. Non-financial information disclosure(CSR, MD&A)

3. Ideological and political elements: overall view，connection view, awareness of social responsibility

3

讲授2学时

讨论1学时

郑培培、

徐汇丰

Chapter8 Earnings Quality

1.Motivations of earnings management

2. Factors and consequences of earnings management

3. Fraudulent behavior

4. Ideological and political elements: collective consciousness, obey the law

6

讲授4学时

讨论2学时

郑培培、

徐汇丰

Chapter9 Compensation Contract Effectiveness

1. Compensation-performance sensitivity

2. Compensation defense

3. Consequences of equity incentive

4. Ideological and political elements: hard work,

teamwork, true value

3

讲授2学时

讨论1学时

郑培培、

徐汇丰

Chapter10 Audit Market

1. What drives the audit firm mergers?

2. The economic consequence of audit firm mergers.

3

讲授2学时

讨论1学时

杨澄、

徐汇丰

Chapter11 Audit Firm Change

1. Consequence of mandatory rotation of audit partners.

2. Factors that determine audit firm change.

3. Correlation between audit tenure and audit quality.

3

讲授2学时

讨论1学时

杨澄、

徐汇丰

Chapter12 Auditing Independence

1.Why auditors should beindependent?

2. Factors that determine auditing independence.

3

讲授2学时

讨论1学时

杨澄、

徐汇丰

Chapter 13 Audit Quality

1. Motivation of high-quality auditing.

2. Identification of audit quality.

3. Audit quality signals.

3

讲授2学时

讨论1学时

杨澄、

徐汇丰

Chapter14 Audit Fee

1. Audit pricing and its influencing factors

2. Audit pricing policies and descriptive statistics

3. Information disclosure of audit Fees

4. Audit fees of listed companies in China

3

讲授2学时

讨论1学时

杨澄、

徐汇丰

Chapter15 Auditing and Accounting

1. Earnings management and audit quality

2.  Fraud and audit quality

3

讲授2学时

讨论1学时

杨澄、

徐汇丰

教材和教学参考资源The Teaching Material and Teaching Resources

（一）教材

无指定教材

（二）阅读书目

 [1]葛家澍，林志军. 《现代西方会计理论》第3版，2019.

 [2]罗斯·L.瓦茨  杰罗儿德·L.齐默尔曼 著，陈少华 黄世忠 陈光 陈箭深 译，《实证会计理论》，（美），第四版

 [3]王华，陈玉珍. 《财务管理》，清华大学出版社，2014.

 [4]陈汉文，韩洪灵. 《审计理论与实务》，中国人民大学出版社，2019.

 [5]景刚，张淼.《会计专业英语》，清华大学出版社，2019.

 [6]崔刚. 《财务管理专业英语》，机械工业出版社，2010.

 [7]堵微子.《审计英语》（双语版），上海财经大学出版社，2018.

（三）推荐期刊文章

 [1]Y. Konchitchki, P.N. Patatoukas. Accounting earnings and gross domestic product[J]. Journal of Accounting and Economics，2014，57：76–88.

 [2]Kin Lo , Felipe Ramos, Rafael Rogo. Earnings management and annual report readability[J]. Journal of Accounting and Economics，2017，63：1–25.

 [3]Han Xiao, KeMin Wang. Does environmental labeling exacerbate heavilypolluting firms’ financial constraints? Evidence from China[J]. China Journal of Accounting Research，2020，13：147–174

 [4]Guojin Gong, Laura Yue Li , Huifang Yin. Relative performance evaluation and the timing of earnings release[J]. Journal of Accounting and Economics，2019，67：358–386.

 [5]Rossen Petkov. Artificial Intelligence (AI) and the Accounting Function—A Revisit and a New Perspective for Developing Framework[J].Journal of emerging technologies in accounting,2020,17(1):99-105.

 [6]应里孟,阳杰.智能+会计：模式创新与职业重塑[J].财会月刊,2020,24:69-76.

 [7]秦荣生.人工智能与智能会计应用研究[J].会计之友,2020,18:11-13.

 [8] Jiang F, Kim K A. Corporate governance in China: A survey[J]. Review of Finance, 2020, 24(4): 733-772.

 [9] Bradford W, Chen C, Zhu S. Cash dividend policy, corporate pyramids, and ownership structure: Evidence from China[J]. International Review of Economics & Finance, 2013, 27: 445-464.

 [10]Liu Q, Tian G. Controlling shareholder, expropriations and firm's leverage decision: Evidence from Chinese Non-tradable share reform[J]. Journal of Corporate finance, 2012, 18(4): 782-803.

大纲编制人

Outline Designer

陈晓珊、郑培培、杨澄、徐汇丰、翟玲玲

编制日期

Date

2021年 7月7 日

大纲审定人

(学科负责人)

 Authorized Person (Subject)

陈建林

审定日期

Approval Date

2021年7月 7 日