This unit provides an overview of research in financial accounting, and auditing and assurance, including consideration of the major theoretical foundations of the financial accounting discipline and the variety of research methods employed to investigate financial accounting and auditing topics. Research related to a variety of contemporary issues in financial accounting and auditing research is examined, including the determinants and consequences of accounting policy choice and financial reporting and audit quality issues.
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
critically evaluate empirical research and develop an ability to identify major research questions in financial accounting and auditing research
apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in financial accounting and auditing research.
evaluate and contrast different research methods used in financial accounting and auditing research
evaluate and contrast research paradigms and relevant theories in financial accounting and auditing research
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