22902 Financial Reporting, Capital Markets and Disclosure

Subject level: Undergraduate

Handbook description

The subject introduces students to the notion of scientific and applied research. Building on these frameworks, students are taught how to identify research questions, develop theoretical frameworks and empirically test their theories. Students are also given insight into how to structure research reports.

Subject objectives/outcomes

On successful completion of this subject students should be able to:

1. To introduce students to the financial accounting research literature.
2. To develop in students an appreciation for the alternative research methodologies.
3. To prepare students to undertake financial accounting research.

Contribution to graduate profile

This subject furnishes students with the necessary research skills to write their honours thesis. It contributes to the overall objectives of the Bachelor of Business (Honours) programme in Accounting by enhancing students' analytical skills, statistical skills and ability to structure and write research reports.

Teaching and learning strategies

The teaching methods include formal lectures, computer-based assignments, discussion groups and presentations by the students.

Content

• Positive versus normative approaches.
• Sources of corporate information and computerised data bases in Australia.
• The identification and motivation of different research problems.
• Theory and hypotheses development.
• Measurement issues and operationalisation of variables.
• Laboratory research and clinical studies.
• Survey methods - design and measurement issues.
• Alternative experimental designs.
• The structuring of research reports.

Assessment

Indicative references

Current journal and paper references are made each semester.