040193 KU Special Topic: State of the Art: Current Issues in Accounting, Auditing, Corporate Governance (MA) (2026S)

Course Description
This course is designed for master’s students intending to write a thesis in accounting, auditing, or corporate governance. The central focus is on developing the ability to design and conduct research using appropriate and rigorous methodologies aligned with the chosen research topic.
Students will learn how to ground their research in high-impact, influential academic studies and how to select and apply the correct methodological approaches based on the theoretical framework, research question, and data structure. The course emphasizes methodological awareness, critical evaluation of research designs, and the development of a thesis-ready proposal built on strong academic foundations.
By the end of the course, students will be able to develop a research project that demonstrates methodological coherence, theoretical relevance, and alignment with leading research in the field.
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Learning Objectives
Knowledge & Understanding
Students will:
• Develop a strong understanding of theoretical foundations and current developments in accounting, auditing, and corporate governance.
• Recognize major theoretical streams, research paradigms, and methodological approaches used in high-impact academic literature.
• Understand how research questions, theory, and methodology must be coherently aligned.
Skills & Abilities
Students will:
• Critically analyze influential academic papers, with particular focus on their methodological choices.
• Evaluate the strengths and limitations of different research methods (e.g., archival, experimental, survey-based, qualitative).
• Select and justify appropriate research designs based on the nature of their thesis topic.
• Apply methodological frameworks from leading studies to structure and develop their own research proposals.
Judgment & Research Approach
Students will:
• Adopt a reflective and critical stance toward methodological decisions in academic research.
• Assess which research methods are most suitable for addressing specific research questions.
• Identify research gaps and determine how methodological approaches can contribute to advancing the literature.
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Course Content
The course focuses on methodological rigor and research design, including:
• Literature Reviews and Content Analysis: Systematic approaches to reviewing literature and identifying methodological patterns in high-impact studies.
• Methodological Design: Matching research questions with appropriate theoretical frameworks and research methods.
• Research Streams and Theories: Overview of dominant theories and their associated methodological traditions.
• Influential Studies: In-depth examination of key academic articles, emphasizing how methodology supports theoretical contribution.
• Identifying Research Gaps: Recognizing underexplored areas and designing methodologically sound research to address them.
• Thesis Proposal Development: Preparation of a master’s thesis proposal grounded in established research streams and supported by a well-justified methodological framework.
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Teaching Format
• Lectures: Introduction to core theories, research designs, and methodological principles.
• Seminars: Critical discussion of influential academic papers, with particular focus on research design and methodological rigor.
• Self-Study: Independent reading of high-impact journal articles to analyze theory–method alignment.
• Feedback Sessions: Individual guidance on refining research questions and selecting appropriate methodologies for thesis proposals.