Overview

Students will follow a series of workshops in Semester 2 and Semester 3, each resulting in a piece of coursework that will constitute individual chapters of the dissertation. The workshops include:

1. Conducting and writing a literature review

2. Research methodology (choice of 1 from the 3 alternatives below): 2.1. Topic 1: Accounting Quality • Regression analyses examining the determinants and/or effects of accounting quality (e.g., earnings management). 2.2. Topic 2: Accounting Conservatism • Regression analyses examining the determinants and/or effects of accounting conservatism

3. Data collection, and presentation of results

Assessment Strategy

• threshold -C- to C+ (50-59%)Work demonstrating an adequate attempt at acquiring and applying knowledge.Content:1. Partial identification of the issues2. Adequate understanding and use of appropriate conceptual frameworks, experience and facts; some errors3. Some evidence of consulting source material4. No originality5. Insufficient relevanceStructure:1. Links parts together, but lacks a coherent structure2. Clear, but limited, objectives3. Does not always reach a conclusion4. Weakened by inappropriate or inaccurate use of language -good -B- to B+ (60-69%)Work demonstrating high level of analytical and applied competence on a broad range of factors. Free of major errors.Content:1. Clear identification of the issues2. High standard of critical analysis using appropriate conceptual frameworks and/or applying relevant experience and facts3. Good evaluation and synthesis of source material4. Shows some fresh thinking and originality5. Substantially relevantStructure:1. Clearly structured and logically developed2. Clear, relevant and attainable objectives3. Relevant conclusions4. Supported by an appropriate range and use of language -excellent -A- to A* (70%+) Work of excellent quality in every respect. Focused and comprehensive, with critical depth and insight. Representing a model answer at the top end of the range.Content:1. Concise and comprehensive identification of the issues2. Excellent standard of critical analysis using appropriate conceptual frameworks and/or applying relevant experience and facts3. Comprehensive and excellent use, evaluation and synthesis of source material4. Shows fresh thinking and originality5. Wholly relevantStructure:1. Well structured and logically developed2. Exceptionally clear, relevant and attainable objectives3. Clearly spelled out and relevant conclusions4. Supported by a good range and appropriate use of language

Learning Outcomes

• Apply appropriate accounting theories in empirical research.

• Apply appropriate analytical, statistical, IT, research design, writing and other research skills in order to present relevant theoretical and/or empirical evidence on the chosen topic.

• Apply knowledge on the role of accounting in the relationship between companies and society, particularly financial market participants.

• Compile, edit and present a substantial research report.

• Make use of library and electronic resources to identify literature and locate data.

• Plan, organise and manage an extensive research project on the chosen topic.

• Synthesise and critically appraise a body of academic literature.