HI6025-Accounting Theory and Current Issues

Assessment

Each group can choose a peer-reviewed journal article that discusses the implications of accounting theories (agency theory, institutional theory, stakeholder theory, legitimacy theory, debt-covenant theories) to organisations; OR a peer-reviewed journal article that discussesthe implications of positive accounting theories hypotheses (bonus plan hypothesis, debt- covenant hypothesis, political cost hypothesis ) to organisations.

Example Articles:

The following are examples of journal articles that fit the criteria for the assignment. However, your group must select a journal article other than the ones provided here.

1. Research Paper from Agency Theory: Capital structure and firm performance: A new approach to testing agency theory and an application to the banking industry.

2. Research Paper from Institutional and legitimacy Theory: Financial Restatements, Audit Fees, and the Moderating Effect of CFO Turnover

3. Research Paper from Positive accounting theories hypotheses: Earnings-based bonus plans and earnings management by business-unit managers.

Instructions:

1. Students are required to form groups of 3 – 6 and inform the lecturer of their group memberships by Week 9, Friday 5:00 pm.

2. Each group will choose one journal article and inform the lecturer of their choice.

3. Two link will be created one for video link and another for document link. One member from each group will submit one link for video (you can develop video and create a YouTube link for the lecturer) and another link for document submission under group assignment folder.

4. Group will prepare a short duration slide and every member will present their part and explain their understanding (duration of the Presentation: 6-7 minut

Marks Allocation:

Your group will receive a composite marks based on this following criteria:

1. Video Presentation Making and articulation 

2. Understanding, Explanation and clarity 

3. Body Language, Eye Contact, pronunciation and smart approach 

4. Document submission (understanding and match with the unit concept)