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1. The Market Pricing of Other-Than-Temporary Impairments. By: Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. Accounting Review. May2014, Vol. 89 Issue 3, p811-838.

Assignment 3 – Due 9/8

Select a primary paper:

For this assignment you need to select your primary paper. You will need to make this selection from the following list:

Primary Papers List – For student selection purposes

Later on during the semester, you will need to:

– summarize this paper (for Assignment 5),

– expand up other secondary papers (Assignments 6 and 7)

– and eventually, write qualitative literature review.

Therefore, please exercise due care when making your selections.

Guideline for making selections:

In order to make your selection, we have compiled a list of research papers (refer to the list from above). In the list, you will find different accounting/auditing/taxation papers on variety of topics. All of these papers are available online via Lehman Library. Therefore, take a look at the titles, see if you like something, go online and read their abstracts. This is the place where you can get an understanding of the purpose and objectives of the paper. In addition, you can have a feeling of the research methods being used as well as the reached conclusion. Once, you have looked the file and the online abstracts, please make your selections on the excel file and post them under Assignment Submission. Please rate your top 3 preferences (1 to 3) and submit. In this class, we would use FIFO, first in first out, that for determining the “won” selections. That is, the first students who submit their selections, would be the first ones to get them. If you are too late, you might miss on your selection. So therefore, ensure that you submit on time or you might have to resubmit a new selections if your initial ones have been taken. I will let you know your granted choice in the “comments” section under your Assignment 3 grade.

Assignment 4 – Due 9/30

Summary of primary paper:

For the purpose of this assignment, you will need to write 2 page (double spaced, 12 font times new roman) summary of primary page selection (or the paper selection that you were granted). In this summary, you will need to condense the primary paper to its main points and to do so in your own words. To include every detail is neither necessary nor desirable. Instead, you should extract only those elements which you think are most important. Try to ask yourself, why was this paper published?, why is it exciting?, what do you take away from this paper?, how does it help you?. By trying to answer these questions in your own words, you will be able to get to the summary of your primary paper.

Assignment 5

Supplemental papers:

From the bibliography or work cited section of your primary paper (the paper that you “won”), choose three (3) additional supplemental papers. Keep in mind when you make your selections of supplemental papers, that they must be close or related to your primary paper. The idea here is that you want to build upon your primary paper by using the supplemental papers that the actual authors used when they intially wrote their papers.

Criteria for selecting supplemental papers:

They must be from peer-reviewed academic journals. Peer reviewed journal articles are academic papers which undergo double blind expert review by experts. To determine if they come from journal, just look for “Journal” within the bibliography cited papers. Do not pick magazines, or just simple accounting standards. Copy your selections in the following manner -Last Name first, First name only first later, Year of publication, Title of the article, journal name. Here is an example:

· Van Vugt, M., Hogan, R., & Kaiser, R. B. (2008). Leadership, followership, and evolution: Some lessons from the past. Journl ofAmerican Psychologist63(3), 182-196.

Copy your 3 supplemental papers and make your submission under Assignment 5.

Assignment 6

Summary of supplemental papers:

For this assignment, you need to write 1-2 pages summary (double spaced, 12 font, times new roman) for each one of your 3 selected supplemental papers from your primary paper. Please refer to Assignment 4, for instructions as to how to write a summary of a paper.

The purpose of this assignment is to help you along the way of writing your final research paper. Eventually, you will combine these summaries with your initial summary (Assignment 4) and use this towards your final paper.

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