Universität Wien

040308 KU State of the Art: Current Issues in Accounting, Auditing and Corporate Governance II (MA) (2022W)

can be credited as Ausgewählte Teilgebiete des externen Rechnungswesens A, B or C

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work
ON-SITE

Moodle

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).

Details

max. 50 participants
Language: English

Lecturers

Classes (iCal) - next class is marked with N

Attendance is compulsory for this course. Unexcused non-attendance at the first course session will result in a deregistration from the course.

  • Wednesday 05.10. 08:00 - 09:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 02.12. 08:45 - 14:45 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Saturday 03.12. 10:00 - 16:00 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 27.01. 08:45 - 14:45 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Saturday 28.01. 08:45 - 14:45 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock

Information

Aims, contents and method of the course

This is a course designed for students who wish to write their master thesis in the area of accounting, auditing, or corporate governance and aim to understand better how to write up research in one of these fields.
The course will teach students how to contribute to their field of interest in accounting, auditing, or corporate governance in a state-of-the-art way and address gaps in the current literature.
Students will be asked to read a variety of published articles, review and discuss a study in a refereed journal, and produce one of their own based on their research interests and to be discussed by assigned discussants. The instructor will guide you through how to prepare a possible master thesis proposal using methods such as systematic literature reviews, meta-analyses, bibliometric analyses, and content analyses and will help you position yourself as a master thesis student in your field.

AIMS OF THE COURSE
On successful completion of the course, the student should be able to:
• Know the major literature review classifications and their expected outcomes;
• Learn about analysis techniques and tools;
• Reveal the main streams of research and theories of their area of interest;
• Know different published academic articles that greatly influenced the development of the fields and the current state-of-the-art research;
• Understand the key success factors of making a literature review;
• Identify research gaps and future research agenda from the review analysis;
• Write a research paper with a goal using this knowledge to create a master thesis proposal.

Intended learning outcomes:
On completion of the course, the students will be able to:
Knowledge and understanding
1. Demonstrate knowledge about the theoretical foundations of accounting, auditing, corporate governance research and the current state-of-the-art research.
2. Demonstrate an understanding of central theoretical streams, concepts, methods, and their influence and relevance to accounting, auditing, corporate governance studies.

Skills and abilities:
3. Demonstrate how the theoretical foundations of accounting, auditing, corporate governance have been developed during the past decades and are currently modified.
4. Demonstrate ability to apply research-based literature to describe and analyze particular aspects of accounting, auditing, corporate governance research related to future master these projects.

Judgment and approach:
5. Demonstrate a reflective approach to accounting, auditing, corporate governance research and its pronounced future research topics.
6. Critically evaluate different methodological approaches about own studies project.

Content:
The course covers accounting, auditing, corporate governance literature in several sub-fields. The academic papers have become essential points of reference in terms of framing the fields. This course offers insights into accounting, auditing, corporate governance literature that we could expect to see discussed in the future.

Type of Instruction/Teaching format:
This is an intensive course of seminars with individual studies required before the meetings. The course consists of lectures, self-learning, seminars, discussions, and feedback sessions.
Participants are supposed to read the relevant assigned course literature and participate throughout the course.

Assessment and permitted materials

Examination is recurrent through active participation during all tuition and through the fulfillment of individual assignments.
Active participation in the form of presentations and discussions at course meetings and a passing grade in the individual course papers.
The course will be examined in the following way:
(1) Two written assignments fulfill ILOs: 1,2,3,4,5,6
a. Assignment one: word-count summary of an assigned academic paper (10%)
b. Assignment two: word-count thesis paper with the purpose based on the assigned 1) a) paper (30%)
(2) Two oral presentations fulfill ILOs: 1,3,5
c. Presentation of the assigned academic paper (15%)
d. Presentation of the own thesis paper (15%)
(3) Active participation in discussions fulfill ILOs: 1,2,3,4,5,6
e. Active participation through discussions. Each student gets two academic papers assigned for seminar 1 (15%).
f. Active participation through discussions. Each student gets two theses assigned for seminar 2 (15%).

Minimum requirements and assessment criteria

o Late submission not in time = 1 grade lower
o Plagarism = fail
o Scheme: until 49,0 % fail (grade 5); 49,5%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).

Examination topics

See separate literature list on Moodle.

Reading list

See separate literature list on Moodle.

Association in the course directory

Last modified: Fr 16.09.2022 13:07