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Tips for Selecting a Research Topic
Khaled Hussainey
Professor of Accounting and Financial Management
Faculty of Business and Law
• Selecting a research topic is a big challenge because
- if you make a poor choice then it may be difficult to get your
degree; publish your work or get a research fund.
- Also, if you fail to think about a research idea in a
systematic manner then you will be frustrated and you will
at risk (e.g. running out of time to complete your research
on schedule). So we ask:
• What are the criteria for a new research topic?
• Where can we find new research ideas?
To find a new topic, you need to
• Identify your research interests
• Read research papers/books
• Identify the idea
• Write the idea
• Ask experts the right question at the right time:
“Can you give me a research idea , sir?”
I read this paper and I believe that I can extend this work by …. Does this make
sense, sir?
Criteria for research topic
• Interest: you should choose a topic that interests and even
possibly excites you. It should also be of interest to some
external audience as well.
• The “newness” of the topic may hold you interest longer,
however there is some value in repeating previous research
• Avoidance of duplication: Has the topic been investigated
before within the proposed study area, or in another area with
similar conditions?
• Relevance (importance): What is the importance of your
research? Who cares about your findings? Research should
have an impact.
Where to find a new topic?
Read
- Recent published research papers in top ranked
journals
- Review articles
- Special issues (Current and forthcoming)
- Check top-tier conferences
- Professional articles
- Find out limitations and suggestions for future research.
- Write down your ideas.
- Check data availability and other requirements for the
analysis.
ABS Rankings
ABS Ratings (2021)
• 4*
• 4
• 3
• 2
• 1
Academic Journal Quality Guide:
http://www.bizschooljournals.com/
https://www.scopus.com/
Major Financial Accounting Journals
Major Management Accounting Journals
1. Journal of Cost Management
http://maaw.info/JournalofCostManagement.htm
2. Management Accounting Review
http://www.journals.elsevier.com/management-accounting-research/
3. Journal of Management Accounting Research
http://aaahq.org/MAS/jmar.cfm
4. Management Accounting Quarterly
http://www.imanet.org/resources_and_publications/management_accountin
g_quarterly.aspx
Auditing Journals
• Auditing: A Journal of Practice & Theory
• The Journal of Accounting, Auditing, and Finance
• Accounting, Auditing and Accountability Journal
• Journal of International Accounting, Auditing and Taxation
• International Journal of Auditing
• Managerial Auditing Journal
• International Journal of Accounting, Auditing and Performance
Evaluation
Accounting Education Journals
• Accounting Education. An International Journal
• The Journal of Accounting Education
• Issues in Accounting Education
• Advances in Accounting Education
• Accounting Educator’s Journal
Public Sector Accounting
Governmental Accounting
Non-Profit Accounting
15
Accounting History Journals
Major Islamic Accounting Journals
• International Journal of Islamic Financial Services
http://www.iiibf.org/journal.html
• Journal of Islamic Accounting and Business Research
http://www.emeraldinsight.com/journals.htm?issn=1759-0817
• International Journal of Islamic and Middle Eastern Finance
and Management
http://www.emeraldinsight.com/journals.htm?articleid=1826938
17
REVIEW ARTICLES
• Financial Reporting:
• Textual Analysis of Corporate Disclosures: A Survey of Literature
• Corporate Reporting Using Graphs: A Review and Synthesis
• Management Discussion and Analysis: A Review and Implications for Future Research
• The Corporate Governance Mosaic and Financial Reporting Quality
• Environmental Disclosure Research: Review and Synthesis
• A Synthesis of Cultural Studies in Accounting
• Accounting Narratives: A Review of Empirical Studies of Content and Readability
• Earnings Management:
• Target Shooting: Review of Earnings Management around Earnings Benchmarks
• Review of Real Earnings Management Literature
• Auditing/Governance:
• A Review of Academic Literature on Internal Control Reporting Under SOX
• The Causes and Consequences of Auditor Switching: A Review of the Literature
• Non-Audit Services and Auditor Independence: A Review of the Literature
• Audit Quality: A Synthesis of Theory and Empirical Evidence
• Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature
• Audit Firm Industry Expertise: A Review and Synthesis of the Archival Literature
• Review and Synthesis of Audit Structure Literature
• A Review of the Literature in Audit Litigation
Other journals publish review articles
• British Accounting Review
- Estimating economic performance from accounting data – a review and
synthesis
• Journal of Accounting and Economics
- A review of the empirical disclosure literature: discussion’.
- ‘Information asymmetry, corporate disclosure, and the capital markets: a review
of the empirical disclosure literature’
- The financial reporting environment: review of the recent literature’,
• Accounting and Business Research
- Motives for disclosure and non-disclosure: A framework and review of the
evidence.
• Articles in Press
• Only Early
• OnlineFirst
• Early View
• EarlyCite
READ
Recent Trends in Accounting Research
• Diversity and narrative reporting
• Governance reforms and narrative reporting
• Media coverage and narrative reporting
• Readability of narrative reporting and tax avoidance
• Impression management and earnings management
• Social media narrative disclosure
• Non-disclosure (information withholding):
- Measurements
- Determinants
- Consequences.
Recent Trends in Accounting Research
• The views of auditors on the external assurance on narrative
disclosure and the nature of the assurance which might be
provided and the most appropriate way of reporting it.
• Narrative reporting by External Auditors (Extended Auditor’s
Report; Key Audit Matters…etc.).
• Narrative reporting by The Chair of the Audit Committee (Audit
Committee Report)
• A new governance variable: Overlapped audit committee
members
Recent Trends in Accounting Research
• Corporate governance has dark side and bright side.
Recent literature focuses on the bright side.
• Economic consequences of narrative reporting: Its
impact on credit ratings, cost of capital, firm
performance, firm value, investment efficiency, capital
structure; dividend policy, cash holding, trade credit.
• Non-economic consequences of narrative reporting: Its
impact on stakeholders’ satisfaction, trust and loyalty.
Recent Trends in Accounting Research
Current literature covers topics related to:
• Sustainability reporting.
• Integrated reporting
• Related-parties transactions reporting.
• Anti-money laundering and anti-terrorist financing reporting
• Country by country reporting
• Big data accounting and auditing
• COVID-19: Implications for narrative reporting by December
2019 year ends
See: https://www.pwc.co.uk/issues/crisis-and-resilience/covid-
19/covid-19--implications-for-narrative-reporting-by-december-
2019-.html
Special Issues
https://www.journals.elsevier.com/the-british-accounting-review/call-for-
papers/special-issue-modern-slavery-and-the-accounting-profession
Special Issues
https://think.taylorandfrancis.com/accounting-business-research-accountability-
investment-corporate-governance/
https://www.mdpi.com/journal/sustainability/special_issues/Society_5_Industry_4
Special Issues
Major Accounting Conferences
• American Accounting Association (AAA)
• European Accounting Association (EAA)
• British Accounting & Finance Association (BAFA)
• Canadian Academic Accounting Association
(CAAA)
• Accounting & Finance Association of Australia
and New Zealand (AFAANZ)
• Yearly conferences by top-ranked journals
and/or business schools.
Professional publications
The publications professional bodies such as:
- Association of Chartered Certified Accountants (ACCA)
- Chartered Institute of Management Accountants (CIMA)
- Financial Reporting Council (FRC)
- Institute of Chartered Accountants in England and Wales (ICAEW)
- Or any professional articles like Financial times, accounts daily ….etc.
- Newspapers (e.g. BBC)
https://www.accountantsdaily.com.au/sponsored-features/14009-industry-4-
0-how-is-it-shaping-the-accounting-industry
https://www.frc.org.uk/news/july-2020/high-
quality-disclosures-needed-to-reflect-impact
https://www.icaew.com/brexit/financial-reporting
https://www.accaglobal.com/uk/en/member/member/accounting-
business/2018/04/corporate/carillions-collapse.html
https://www.bbc.co.uk/news/business-49791249
Access & resources
Can you find enough information for the topic?
- Literature
- Data availability
- IT
- Econometric skills
- Access to people who can answer your research
questions (questionnaires; interviews).
• Primary data: Data collected by the investigator
himself/ herself for a specific purpose
(interviews, questionnaires, ….etc.).
• Secondary data: Data collected from public
sources such as annual reports, interim reports,
financial databases.
DATA FOR CROSS-COUNTRY STUDIES
• World Bank Indicators (All sectors)
• World Governance index (world Bank)
• Quality of Government Institute
• David Reeb website (Family Firms)
• For more open-access cross-country date, visit the following link:
https://sites.google.com/view/mekhaimer/research_1/open-access-
resources?authuser=0
Public Data
https://www.journals.elsevier.com/data-in-brief
Data in Brief “provides a way for researchers to easily
share and reuse each other's datasets by publishing data
articles”
Open up doors for new
collaborations
• Widens the access to data, techniques, ….
• More productive (more publications)
• Knowledge sharing
• Less work
Review articles
•Narrative review
•Systematic review (including meta-
analysis)
Khaled Hussainey
Professor of Accounting and Financial Management
Faculty of Business and Law
Portsmouth University
Telephone: Mobile 07727190105 Office 02392844715
Email: khaled.hussainey@port.ac.uk

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لايف اختيار الفكرة البحثية مع ا.د خالد الحسيني

  • 1. Tips for Selecting a Research Topic Khaled Hussainey Professor of Accounting and Financial Management Faculty of Business and Law
  • 2. • Selecting a research topic is a big challenge because - if you make a poor choice then it may be difficult to get your degree; publish your work or get a research fund. - Also, if you fail to think about a research idea in a systematic manner then you will be frustrated and you will at risk (e.g. running out of time to complete your research on schedule). So we ask: • What are the criteria for a new research topic? • Where can we find new research ideas?
  • 3. To find a new topic, you need to • Identify your research interests • Read research papers/books • Identify the idea • Write the idea • Ask experts the right question at the right time: “Can you give me a research idea , sir?” I read this paper and I believe that I can extend this work by …. Does this make sense, sir?
  • 4. Criteria for research topic • Interest: you should choose a topic that interests and even possibly excites you. It should also be of interest to some external audience as well. • The “newness” of the topic may hold you interest longer, however there is some value in repeating previous research • Avoidance of duplication: Has the topic been investigated before within the proposed study area, or in another area with similar conditions? • Relevance (importance): What is the importance of your research? Who cares about your findings? Research should have an impact.
  • 5. Where to find a new topic? Read - Recent published research papers in top ranked journals - Review articles - Special issues (Current and forthcoming) - Check top-tier conferences - Professional articles - Find out limitations and suggestions for future research. - Write down your ideas. - Check data availability and other requirements for the analysis.
  • 6. ABS Rankings ABS Ratings (2021) • 4* • 4 • 3 • 2 • 1 Academic Journal Quality Guide: http://www.bizschooljournals.com/
  • 7.
  • 9.
  • 10.
  • 12. Major Management Accounting Journals 1. Journal of Cost Management http://maaw.info/JournalofCostManagement.htm 2. Management Accounting Review http://www.journals.elsevier.com/management-accounting-research/ 3. Journal of Management Accounting Research http://aaahq.org/MAS/jmar.cfm 4. Management Accounting Quarterly http://www.imanet.org/resources_and_publications/management_accountin g_quarterly.aspx
  • 13. Auditing Journals • Auditing: A Journal of Practice & Theory • The Journal of Accounting, Auditing, and Finance • Accounting, Auditing and Accountability Journal • Journal of International Accounting, Auditing and Taxation • International Journal of Auditing • Managerial Auditing Journal • International Journal of Accounting, Auditing and Performance Evaluation
  • 14. Accounting Education Journals • Accounting Education. An International Journal • The Journal of Accounting Education • Issues in Accounting Education • Advances in Accounting Education • Accounting Educator’s Journal
  • 15. Public Sector Accounting Governmental Accounting Non-Profit Accounting 15
  • 17. Major Islamic Accounting Journals • International Journal of Islamic Financial Services http://www.iiibf.org/journal.html • Journal of Islamic Accounting and Business Research http://www.emeraldinsight.com/journals.htm?issn=1759-0817 • International Journal of Islamic and Middle Eastern Finance and Management http://www.emeraldinsight.com/journals.htm?articleid=1826938 17
  • 18. REVIEW ARTICLES • Financial Reporting: • Textual Analysis of Corporate Disclosures: A Survey of Literature • Corporate Reporting Using Graphs: A Review and Synthesis • Management Discussion and Analysis: A Review and Implications for Future Research • The Corporate Governance Mosaic and Financial Reporting Quality • Environmental Disclosure Research: Review and Synthesis • A Synthesis of Cultural Studies in Accounting • Accounting Narratives: A Review of Empirical Studies of Content and Readability • Earnings Management: • Target Shooting: Review of Earnings Management around Earnings Benchmarks • Review of Real Earnings Management Literature • Auditing/Governance: • A Review of Academic Literature on Internal Control Reporting Under SOX • The Causes and Consequences of Auditor Switching: A Review of the Literature • Non-Audit Services and Auditor Independence: A Review of the Literature • Audit Quality: A Synthesis of Theory and Empirical Evidence • Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature • Audit Firm Industry Expertise: A Review and Synthesis of the Archival Literature • Review and Synthesis of Audit Structure Literature • A Review of the Literature in Audit Litigation
  • 19. Other journals publish review articles • British Accounting Review - Estimating economic performance from accounting data – a review and synthesis • Journal of Accounting and Economics - A review of the empirical disclosure literature: discussion’. - ‘Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literature’ - The financial reporting environment: review of the recent literature’, • Accounting and Business Research - Motives for disclosure and non-disclosure: A framework and review of the evidence.
  • 20. • Articles in Press • Only Early • OnlineFirst • Early View • EarlyCite READ
  • 21. Recent Trends in Accounting Research • Diversity and narrative reporting • Governance reforms and narrative reporting • Media coverage and narrative reporting • Readability of narrative reporting and tax avoidance • Impression management and earnings management • Social media narrative disclosure • Non-disclosure (information withholding): - Measurements - Determinants - Consequences.
  • 22. Recent Trends in Accounting Research • The views of auditors on the external assurance on narrative disclosure and the nature of the assurance which might be provided and the most appropriate way of reporting it. • Narrative reporting by External Auditors (Extended Auditor’s Report; Key Audit Matters…etc.). • Narrative reporting by The Chair of the Audit Committee (Audit Committee Report) • A new governance variable: Overlapped audit committee members
  • 23. Recent Trends in Accounting Research • Corporate governance has dark side and bright side. Recent literature focuses on the bright side. • Economic consequences of narrative reporting: Its impact on credit ratings, cost of capital, firm performance, firm value, investment efficiency, capital structure; dividend policy, cash holding, trade credit. • Non-economic consequences of narrative reporting: Its impact on stakeholders’ satisfaction, trust and loyalty.
  • 24. Recent Trends in Accounting Research Current literature covers topics related to: • Sustainability reporting. • Integrated reporting • Related-parties transactions reporting. • Anti-money laundering and anti-terrorist financing reporting • Country by country reporting • Big data accounting and auditing • COVID-19: Implications for narrative reporting by December 2019 year ends See: https://www.pwc.co.uk/issues/crisis-and-resilience/covid- 19/covid-19--implications-for-narrative-reporting-by-december- 2019-.html
  • 28.
  • 29. Major Accounting Conferences • American Accounting Association (AAA) • European Accounting Association (EAA) • British Accounting & Finance Association (BAFA) • Canadian Academic Accounting Association (CAAA) • Accounting & Finance Association of Australia and New Zealand (AFAANZ) • Yearly conferences by top-ranked journals and/or business schools.
  • 30. Professional publications The publications professional bodies such as: - Association of Chartered Certified Accountants (ACCA) - Chartered Institute of Management Accountants (CIMA) - Financial Reporting Council (FRC) - Institute of Chartered Accountants in England and Wales (ICAEW) - Or any professional articles like Financial times, accounts daily ….etc. - Newspapers (e.g. BBC)
  • 35. Access & resources Can you find enough information for the topic? - Literature - Data availability - IT - Econometric skills - Access to people who can answer your research questions (questionnaires; interviews).
  • 36. • Primary data: Data collected by the investigator himself/ herself for a specific purpose (interviews, questionnaires, ….etc.). • Secondary data: Data collected from public sources such as annual reports, interim reports, financial databases.
  • 37. DATA FOR CROSS-COUNTRY STUDIES • World Bank Indicators (All sectors) • World Governance index (world Bank) • Quality of Government Institute • David Reeb website (Family Firms) • For more open-access cross-country date, visit the following link: https://sites.google.com/view/mekhaimer/research_1/open-access- resources?authuser=0
  • 38.
  • 39.
  • 40.
  • 41.
  • 42.
  • 43.
  • 44.
  • 45.
  • 46. Public Data https://www.journals.elsevier.com/data-in-brief Data in Brief “provides a way for researchers to easily share and reuse each other's datasets by publishing data articles”
  • 47. Open up doors for new collaborations • Widens the access to data, techniques, …. • More productive (more publications) • Knowledge sharing • Less work
  • 48. Review articles •Narrative review •Systematic review (including meta- analysis)
  • 49. Khaled Hussainey Professor of Accounting and Financial Management Faculty of Business and Law Portsmouth University Telephone: Mobile 07727190105 Office 02392844715 Email: khaled.hussainey@port.ac.uk