ACCT5909 Current Developments in Auditing Research

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ACCT5909 Current Developments in Auditing Research


Course Details & Outcomes

Course Description

Current Developments in Auditing Research is designed to extend disciplinary perspectives in auditing and provide training for research in auditing and assurance services. The course focuses on current areas of research in auditing and related assurance services. The following topics will be covered: some of the main empirical and theoretical developments in auditing research; the main research methods used in auditing research; alternative research methods; the practical implications of current research in auditing; the relationship of research to practice and standard-setting, and statistical tools to use in audit research.

Course Aims

As a result of its overview of contemporary auditing research, and the intersection between auditing research and practice, this course aims to:

  1. Encourage intellectual engagement with, and an appreciation of, the different ‘theoretical frameworks’ or ‘paradigms’ that may be utilised to promote an understanding of both the research and practice of auditing and assurance;
  2. Provide a critical understanding of the links between auditing and assurance research, practice and standard setting;
  3. Prepare students to identify viable research topics in the field of auditing and assurance; and
  4. Prepare students to undertake research in the field of auditing and assurance, including choice of research method, data collection, and appropriate methods of analysis.

ACCT5909 Current Developments in Auditing Research is complemented by ACCT5997 Seminar in Research Methodology, which focuses on research methods commonly used by behavioural researchers, as well as ACCT5951 Current Developments in Accounting Research-Financial which focuses on research methods commonly used by those undertaking research associated with the economics of auditing.

Course Learning Outcomes

Course Learning Outcomes
CLO1 : Identify and articulate contemporary research issues and trends in the field of auditing and assurance.
CLO2 : Identify and differentiate a range of intellectual frameworks and methods for conducting auditing and assurance research.
CLO3 : Critically analyse and evaluate extant and proposed audit and assurance research.
CLO4 : Identify possible future developments in audit theory and research.
CLO5 : Identify possible relationships between research in auditing, auditing practice and auditing regulation.
CLO6 : Construct written work which is logically and professionally presented.
CLO7 : Communicate ideas in a succinct and clear manner.
CLO8 : Collaborate effectively in learning activities aimed at achieving the above objectives. 
CLO9 : Conduct research in an ethical manner.


Course Learning Outcomes Assessment Item
CLO1 : Identify and articulate contemporary research issues and trends in the field of auditing and assurance.
  • Assessment 1: Class Participation (including quality of class discussion)
  • Assessment 2: Research Proposal Presentation
  • Assessment 3: Research Proposal
CLO2 : Identify and differentiate a range of intellectual frameworks and methods for conducting auditing and assurance research.
  • Assessment 1: Class Participation (including quality of class discussion)
  • Assessment 2: Research Proposal Presentation
  • Assessment 3: Research Proposal
CLO3 : Critically analyse and evaluate extant and proposed audit and assurance research.
  • Assessment 1: Class Participation (including quality of class discussion)
  • Assessment 2: Research Proposal Presentation
  • Assessment 3: Research Proposal
CLO4 : Identify possible future developments in audit theory and research.
  • Assessment 1: Class Participation (including quality of class discussion)
  • Assessment 2: Research Proposal Presentation
  • Assessment 3: Research Proposal
CLO5 : Identify possible relationships between research in auditing, auditing practice and auditing regulation.
  • Assessment 1: Class Participation (including quality of class discussion)
  • Assessment 2: Research Proposal Presentation
  • Assessment 3: Research Proposal
CLO6 : Construct written work which is logically and professionally presented.
  • Assessment 2: Research Proposal Presentation
  • Assessment 3: Research Proposal
CLO7 : Communicate ideas in a succinct and clear manner.
  • Assessment 1: Class Participation (including quality of class discussion)
CLO8 : Collaborate effectively in learning activities aimed at achieving the above objectives. 
  • Assessment 1: Class Participation (including quality of class discussion)
  • Assessment 2: Research Proposal Presentation
CLO9 : Conduct research in an ethical manner.
  • Assessment 3: Research Proposal
  • Assessment 2: Research Proposal Presentation

Learning and Teaching Technologies

Moodle - Learning Management System

Assessments

Assessment Structure

Assessment Item Weight Relevant Dates
Assessment 1: Class Participation (including quality of class discussion)
Assessment FormatIndividual
25%
Assessment 2: Research Proposal Presentation
Assessment FormatIndividual
25%
Assessment 3: Research Proposal
Assessment FormatIndividual
50%

Assessment Details

Assessment 1: Class Participation (including quality of class discussion)
Assessment Overview

This task requires students to attend class and demonstrate their participation in discussion surrounding weekly readings. Students will be assigned a research paper prior to each class and will present the paper to the class for discussion. Each student is required to read all of the papers for each class and discuss each paper including those papers they have not been assigned to present.

Assesses: PLO1, PLO2, PLO3

Course Learning Outcomes
  • CLO1 : Identify and articulate contemporary research issues and trends in the field of auditing and assurance.
  • CLO2 : Identify and differentiate a range of intellectual frameworks and methods for conducting auditing and assurance research.
  • CLO3 : Critically analyse and evaluate extant and proposed audit and assurance research.
  • CLO4 : Identify possible future developments in audit theory and research.
  • CLO5 : Identify possible relationships between research in auditing, auditing practice and auditing regulation.
  • CLO7 : Communicate ideas in a succinct and clear manner.
  • CLO8 : Collaborate effectively in learning activities aimed at achieving the above objectives. 
Assessment information

Short Extensions are not available for this assessment.

Assessment 2: Research Proposal Presentation
Assessment Overview

Students will be required to present their research proposal in the final week of class during a 30-minute time slot. Consisting of 15 minutes uninterrupted presentation time and 15 minutes for questions and answers. Then there will be an allowance for feedback from the lecturers teaching on the course. Students should incorporate the feedback into their final written proposal.

Assesses: PLO1, PLO2, PLO3

Course Learning Outcomes
  • CLO1 : Identify and articulate contemporary research issues and trends in the field of auditing and assurance.
  • CLO2 : Identify and differentiate a range of intellectual frameworks and methods for conducting auditing and assurance research.
  • CLO3 : Critically analyse and evaluate extant and proposed audit and assurance research.
  • CLO4 : Identify possible future developments in audit theory and research.
  • CLO5 : Identify possible relationships between research in auditing, auditing practice and auditing regulation.
  • CLO6 : Construct written work which is logically and professionally presented.
  • CLO8 : Collaborate effectively in learning activities aimed at achieving the above objectives. 
  • CLO9 : Conduct research in an ethical manner.
Assessment information

Short Extensions are not available for this assessment.

Assessment 3: Research Proposal
Assessment Overview

Students are required to write a research proposal. The maximum length is 3,000 words (excluding reference list, tables and figures. While each research proposal is unique, a proposal usually includes:

  • Title page
  • Abstract
  • Introduction
  • Literature review and Hypothesis development

Proposed Research Design (included proposed sample)

Assesses: PLO1, PLO2, PLO3

Course Learning Outcomes
  • CLO1 : Identify and articulate contemporary research issues and trends in the field of auditing and assurance.
  • CLO2 : Identify and differentiate a range of intellectual frameworks and methods for conducting auditing and assurance research.
  • CLO3 : Critically analyse and evaluate extant and proposed audit and assurance research.
  • CLO4 : Identify possible future developments in audit theory and research.
  • CLO5 : Identify possible relationships between research in auditing, auditing practice and auditing regulation.
  • CLO6 : Construct written work which is logically and professionally presented.
  • CLO9 : Conduct research in an ethical manner.
Assessment information

Short Extensions are not available for this assessment.

General Assessment Information

As a student at UNSW you are expected to display academic integrity in your work and interactions. Where a student breaches the UNSW Student Code with respect to academic integrity, the University may take disciplinary action under the Student Misconduct Procedure. To assure academic integrity, you may be required to demonstrate reasoning, research and the process of constructing work submitted for assessment.

To assist you in understanding what academic integrity means, and how to ensure that you do comply with the UNSW Student Code, it is strongly recommended that you complete the Working with Academic Integrity module before submitting your first assessment task. It is a free, online self-paced Moodle module that should take about one hour to complete.

You are expected to complete all assessment tasks for your courses in the School of Accounting, Auditing & Taxation. In some courses, there will be a minimum pass mark required on the final exam due to the need to assure individual mastery of specific course learning outcomes for accounting accreditation requirements. Where applicable this is explained in the assessment section of this course outline.

Grading Basis

Standard

Requirements to pass course

In order to pass this course, you must:

  • achieve a composite mark of at least 50 out of 100;
  • meet any additional requirements described in the Assessment Summary section.

You are expected to attempt all assessment requirements in the course

Course Schedule

Attendance Requirements

Please note that lecture recordings are not available for this course. Students are strongly encouraged to attend all classes and contact the Course Authority to make alternative arrangements for classes missed.


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