SlideShare a Scribd company logo
1 of 49
Coventry University
385ACC (Part-time)
Advanced Study for Accounting and Finance
ASSIGNMENT 2019
Coursework Submission
Coursework should be submitted on given dateline in electronic
format, via Turnitin and a hard
copy submitted to the Lecturer for second-marking.
Coursework Assignment
This is an Individual written assignment. Prepare a report for
about 7,000 words (+/- 10%)
Learning Outcomes Assessed
The intended learning outcomes are that on completion of this
project the student should be able
to:
1) Work independently, but with tutor guidance, on a project of
their choice.
2) Synthesise a wide range of academic literature in order to
evaluate critically current
research and contemporary issues in accounting or finance.
3) Utilise and apply relevant accounting and finance models,
theories and concepts in order
to produce a properly researched written report.
4) Gather and organise evidence and draw appropriate
conclusions based on a sound
understanding of the models, concepts and theories utilised.
5) Produce clear and coherent written work, supported by
appropriate references to the
sources used (using the Coventry Harvard method of
referencing).
Other Information:
• Assignments should not exceed 7,000 words. Please include a
word count at very end of the
assignment.
• Title page, TOC, bibliography and further appropriate and
relevant appendices do not count
towards the word limit. A 10% deduction (pro-rata) will be
made from your mark for every
1,000 words over this limit (i.e. 1% if 100 words over limit etc).
• Coursework assignments should not be copied in part or in
whole from any other source,
except for any clearly marked up quotations. Students found
copying from internet or other
sources will get zero marks and may be excluded from the
university.
• You can refer to the attached marking scheme to understand
the criteria for the marking of
your courework.
385ACC - Assessment Criteria
Guidelines for what would be expected from a project at each
particular level.
Note that not every criterion phrase need apply. Your mark will
be a matter of balance.
1ST
70 - 100
The project is well structured and communicated. It is coherent
and shows an
excellent level of synthesis and/or evaluation with clear signs of
originality and
insight. Has read beyond the immediately relevant reading.
2:1
60 – 69
The project has worthwhile aims and objectives clearly
expressed and an
appropriate methodology. Clear evidence of independent inquiry
and critical
judgement in selecting, ordering, analysing and synthesising.
Has read the
immediately relevant literature and, to a limited extent, beyond.
2:2
50 – 59
Aims and objectives clearly expressed. Some appropriate theory
plus an attempt at
analysis but with only basic linkages made between theory and
analysis. Has read
enough of the immediately relevant literature to be credible.
3RD
40 – 49
Makes only a basic attempt to answer a central research
question. Lacks focus and
only a weak attempt at analysis. Has read some of the
immediately relevant
literature but their command of the subject area is not thorough.
Referencing may
be poor but there is no question of plagiarism.
MARGINAL FAIL
35 – 39
Fails clearly to ask a worthwhile central research question.
Essentially descriptive
work with negligible added value. Shows only limited
understanding and
application of ideas. Little evidence of having read the
immediately relevant
literature. Very poor referencing, (e.g. lists of web-sites alone).
Weak evidence that relevant subject knowledge has been
properly understood.
There may be significant errors in logic or fact.
POOR FAIL
0 - 34
Poorly organised, superficial and descriptive with negligible
understanding of the
issues involved and clearly inadequate analysis. No evidence of
having grasped the
immediately relevant literature.
Plagiarism
Plagiarism, if proved, reduces the mark to zero, but poor
referencing also loses
many marks.
Students are allowed to use the research topic identified by
your earlier
module or they could choose from one of the topic listed below
or topics
approved by your supervisor.
385ACC
Advanced Study for Accounting and Finance Dissertation
Topics
No. Topics
1. Corporate Reporting
2. Finance and Banks
3. Financial Institutions
4. Contemporary Accounting
5. Internal Auditing
6. External Auditors and Fraud
7. Forensic Audit
8. Risk Management Process
9. Corporate Governance
10. Corporate Social Responsibility (Corporate Sustainability)
and Stakeholders
11. Accountants’ Ethics (Does Board's Independance Matters?)
12. Impact of interest rates and exchanges rates on stock prices
13. Islamic Banking in the modern world
14. Impact of Non-Audit Services provided by external auditors
15. Fundamentals in stock market
16. Mergers and Acquisitions in various industries
17. Tax impact on countries’ economy
18. Goods and Services tax – a burden to the people?
19. Accounting and Modern Technology
20. Earnings Management
21. Forecasting Exchange Rates
22. Sports Finance
23. Competition, Efficiency and Stability in Banking
24. Personal Finance
25. General Financial Accounting
26. Calendar Effects
Dissertation Topics
Topic 1 Corporate Reporting
Topic Background:
A corporate report is a comprehensive report on a company's
activities throughout the
preceding year. Corporate reports are intended to give
shareholders and other interested
people information about the company's activities and financial
performance. The primary
objective of corporate reporting is to provide useful information
for decision making.
Example research questions could include:
• To examine the issue of integrated reporting in international
reporting regime.
• The feasibility of harmonization of financial reporting.
• Corporate governance in areas of audit, financial and
management reporting, etc.
• Executive remuneration corporate governance, discretionary
accruals, etc.
• Corporate responsibility in environmental and social
accounting.
• Narrative reporting in qualitative research in social issues.
Topic 2 Finance and Banks
Topic Background:
The aim of Finance and Banks is to provide an outlet for the
increasing flow of scholarly
research concerning financial institutions and the money and
capital markets within which
they function. The emphasis is on theoretical developments and
their implementation,
empirical, applied, and policy-oriented research in banking and
other domestic and
international financial institutions and markets. The purpose is
to improve communications
between, and within, the academic and other research
communities and policymakers and
operational decision makers at financial institutions - private
and public, national and
international, and their regulators.
Example research questions could include:
• To investigate the empirical relationships between the
effectiveness of financial
markets in international and domestic financial and non-
financial sectors.
• To examine the role of communication among different
stakeholders for effective
decision making in banking and finance.
• To assess the impact of internet on banking and finance.
• Examine the openness of the banking and financial sectors in
your country.
• To examine the effect of Brexit on the European Union.
Topic 3 Financial Institutions
Topic Background:
A financial institution is an establishment that conducts
financial transactions such as
investments, loans and deposits. Almost everyone deals with
financial institutions on a
regular basis. Everything from depositing money to taking out
loans and exchanging
currencies must be done through financial institutions.
Example research questions could include:
• Examine the roles and functions financial institutions play in
the society.
• Choose a financial institution product to examine their
features in off-balance sheet
disclosure.
• Opportunistic behaviors in disclosure of intangibles.
• Power and rumours in financial sector.
• Politics in financial institutions.
Topic 4 Contemporary Accounting
Topic Background:
Contemporary Accounting Research is a peer-reviewed
academic journal covering research
on all aspects of accounting's role within organizations,
markets, or society.
Example research questions could include:
• Firms’ characteristics on average shares returns.
• Ownership concentration, family control and audit firm
choice.
• Political connection and audit quality.
• Effects of Asian Financial Crisis on audit quality.
• Audit Committee and audit quality.
Topic 5 Internal Auditing
Topic Background:
Internal auditing is an independent, objective assurance and
consulting activity designed to
add value and improve an organization's operations. It helps an
organization accomplish its
objectives by bringing a systematic, disciplined approach to
evaluate and improve the
effectiveness of risk management, control, and governance
processes.
Example research questions could include:
• The influence of audit accountability in internal audit.
• Expertise, public interest and risk governance in internal audit
role.
• Management control system – an internal audit perspective.
• Corporate governance and internal audit.
• Internal audit in developing countries.
Topic 6 External Auditors and Fraud
Topic Background:
In light of the recent economic crises and the corporate scandals
of the early 2000’s, the role
of the external auditor as a deterrent to corporate failure has
been the subject of much
discussion. Issues like auditor independence, and audit
mechanisms /processes are now at the
forefront of debate. Also the role of the external auditors in
relation to fraud detection and
reporting is increasingly being challenged, as well the auditor’s
liability.
There is also much debate about whether the audit market is
functioning effectively and
whether there is adequate competition as the large accounting
firms dominate the market.
Example research questions could include:
• Does the audit opinion/report have an impact on share price
movements?
• Do Audit Committees have a significant role to play in
corporate financial reporting?
• The cost of the SOX requirements versus audit quality.
• Can the audit firms continue in their current form offering
audit and consultancy
services to their clients or should audit firms be separate?
• Should the audit market be more closely regulated?
Topic 7 Forensic Audit
Topic Background:
A forensic audit is an examination and evaluation of a firm's or
individual's financial
information for use as evidence in court. A forensic audit can be
conducted in order to
prosecute a party for fraud, embezzlement or other financial
claims.
Example research questions could include:
• A stakeholder view of forensic audit
• Empirical evidence of forensic audit on fraud detections.
• The effectiveness of forensic audit in financial, management
and audit reports.
• The effects of forensic audit on audit opinions.
• The impacts of forensic audit on share price on the company.
Topic 8 Risk Management Process
Topic Background:
Risk Management is the systematic application of management
policies, procedures and
practices to the tasks of establishing the context, identifying,
analyzing, assessing, treating,
monitoring and communicating. It is an iterative process that,
with each cycle, can contribute
progressively to organizational improvement by providing
management with a greater insight
into risks and their impact.
Example research questions could include:
• What was the effect of the financial crisis on bank’s and
country’s credit ratings?
• What main factors determine the estimation of credit rating
models?
Topic 9 Corporate Governance
Topic Background:
Corporate governance continues to be a hugely topical issue in
finance. From the corporate
failures of the likes of Polly Peck in the 1980s and Enron in
2001, up to the current
controversy over bankers pay, it is subject rarely out of the
news.
The issue of how companies are controlled focuses on
mechanisms such as the board of
directors, executive pay structures, the use of consultants,
levels of disclosure, regulation and
codes of practice (e.g. Cadbury, Greenbury, Hampel). The
underlying idea being that good
governance should ultimately lead to long term gains for
shareholders.
Example research questions could include:
• Do firms with larger boards perform better?
• Is there a link between the pay of directors and the
performance of their company?
• What factors determine the level of corporate disclosure?
• What can be early fraud detection measures taken by a
company?
Topic 10 Corporate Social Responsibility (Corporate
Sustainability) and
Stakeholders
Topic Background:
There has been increasing attention on the importance of
corporate social responsibility
(CSR) reporting worldwide. While the number of academic
studies in this area has increased
substantially in recent years, there does not seem to be any clear
consensus concerning
whether engaging in outlays on corporate social and
environmental reporting, perhaps as part
of the corporate social responsibility agenda of a company, is
conducive to augmenting
capital market returns or otherwise (Murray et al, 2006). It is
however suggested that on
average, socially responsible firms may yield higher stock
returns than socially reprehensible
firms (Brammer et al, 2006). In any case, enhanced capital
market performance remains a
strong potential driver for firms to engage in good corporate
social performance as well as
CSER activities.
The European Commission (2001) defines corporate social
responsibility as "a concept
whereby companies integrate social and environmental concerns
in their business operations
and in their interaction with stakeholders on a voluntary basis."
The efficient markets
hypothesis suggests that information regarding a company’s
social and environmental
performance should be reflected in the stock market. It is also
suggested that enhanced
corporate social responsibility should lead to enhanced returns
(Brammer & Pavelin, 2006).
A research study that examines CSER practices at the firm level
in specific industries will
help shed light on any possible relationship between the quality
of a firm’s CSER and its
capital market performance.
Example research questions could include:
• What is CSR reporting? How different is that to conventional
corporate reporting?
• Does a company’s quality of CSR reporting affect the
company’s financial
performance?
• What are the incentives for firms to engage in corporate social
activities?
• When is it feasible for firms to engage in profit-sacrificing
CSR?
• How does the interaction of competition and regulation shape
the nature of corporate
social responsibility?
Topic 11 Accountants’ Ethics (Does Board's Independance
Matters?)
Topic Background:
Accounting ethics is primarily a field of applied ethics and is
part of business ethics and
human ethics, the study of moral values and judgments as they
apply to accountancy. It is an
example of professional ethics. Accounting introduced by Luca
Pacioli, and later expanded
by government groups, professional organizations, and
independent companies. Ethics are
taught in accounting courses at higher education institutions as
well as by companies training
accountants and auditors.
Example research questions could include:
• Does stakeholder pressure influence company Greenhouse Gas
emission?
• Audit perspective on under-reporting on time.
• Linguistic performance on audit opinions.
• The Impact on National Culture on Interpretation of uncertain
expressions in financial
and audit reports.
• What makes a board independent?
Topic 12 Impact of interest rates and exchanges rates on stock
prices
Topic Background:
Stock exchange and interest rate are two crucial factors of
economic growth of a country. The
impacts of interest rate on stock exchange provide important
implications for monitory
policy, risk management practices, financial securities valuation
and government policy
towards financial markets. Show empirical relationship between
stock index and interest rate
for developed and developing countries like Australia,
Bangladesh, Canada, Chile, Colombia,
Germany, Italy, Jamaica, Japan, Malaysia, Mexico, Philippine,
S. Africa, Spain, or
Venezuela. Stationarity of market return is tested and found
none of this stock market follows
random walk model, means not efficient in weak form. To
investigate the reasons of market
inefficiency, relationship between share price and interest rate,
and changes of share price
and changes of interest rate determined through both time series
and panel regressions.
Example research questions could include:
• Firms’ characteristics and risk, distress risk and average stock
returns on share prices.
• Impacts of monetary and fiscal policies on stock prices.
• Continuous disclosure and information asymmetry on forensic
accounting
Topic 13 Islamic Banking in the modern world
Topic Background:
Islamic banking is banking or banking activity that is consistent
with the principles of sharia
(Islamic law) and its practical application through the
development of Islamic economics. As
such, a more correct term for Islamic banking is sharia
compliant finance.
Sharia prohibits acceptance of specific interest or fees for loans
of money (known as riba, or
usury), whether the payment is fixed or floating. Investment in
businesses that provide goods
or services considered contrary to Islamic principles (e.g. pork
or alcohol) is also haraam
("sinful and prohibited"). Although these prohibitions have been
applied historically in
varying degrees in Muslim countries/communities to prevent
un-Islamic practices, only in the
late 20th century were a number of Islamic banks formed to
apply these principles to private
or semi-private commercial institutions within the Muslim
community
Example research questions could include:
• Audit fee determination and client loyalty in Islamic audit
• Audit fee and rotation: An Islamic perspective
• Propensity for carbon disclosure in the Islamic world
• The concept of risk from the Islamic perspective
• Factors associated with students’ performance in accounting
and auditing in the
Islamic countries
Topic 14 Impact of Non-Audit Services provided by external
auditors
Topic Background:
The emergence of professional service firms in recent years has
resulted from a growing
demand from businesses for specialist advice to help them
achieve business advantage in an
increasingly competitive market place.
Much of this advice is requested from audit firms, first because
auditors are trained to
understand the dynamics of a business from an external
perspective and also because
independent viewpoint can often shed light on problems that
may appear intractable from
within an organization.
Example research questions could include:
• Services required by legislation or contract to be undertaken
by the auditors of the
business.
• Services that it is most efficient for the auditors to provide
because of their existing
knowledge of the business, or because the information required
is a by-product of the
audit process.
• Services that could be provided by a number of firms. In this
case, the fact that the
firm is the auditor is incidental and it would generally only be
chosen because, for
example, it had won a tender process.
Topic 15 Fundamentals in stock market
Topic Background:
The general implication of stock market efficiency is that
markets receive new information
about all aspects that affect stock prices but prices adjust with
such speed that investors are
not capable of realizing above-average trading profits by
trading on that information.
Tests of the validity of the EMH have been carried out in most
of the stock exchanges all
over the world. A comprehensive review of the literature
illustrates that even when one sort
of test (the serial correlation coefficient test, the run test, the
variance ratio test, etc.) rejects
the random walk hypothesis, other tests may not. For example,
tests may show monthly
prices follow a random walk, but weekly prices or daily prices
may not. Alternatively, the
returns on indexes for a very long period may be shown to be
independent whilst the returns
on indexes for sub-period may be dependent. Therefore,
applying a variety of tests to
different types of data and comparing the results on the bases of
similar sort of data and test
implements will improve the accuracy of the study.
Topics that might be covered in this type of study include tests
of the EMH (Weak, Semi
strong or Strong form), stock volatility issues or the
implications of behavioral finance.
Example research questions could include:
• Evaluating market efficiency by testing for the random walks
in stock prices
• Can technical analysts generate abnormal gains?
• Do actively managed funds outperform the market?
Topic 16 Mergers and Acquisitions in various industries
Topic Background:
Many firms continue to use mergers and acquisitions as an
alternative to organic growth as a
means of expanding company activities. They can be
particularly useful when firms seek
entry into new markets (geographic or product) or when the
benefits from economies of scale
large. Mergers tend to categorized as vertical, horizontal or
conglomerate and can be funded
either from retained earnings, or by issues of either debt or
equity.
There is an extensive literature on mergers, ranging from the
motivations behind such
activity, the success (or otherwise!) of mergers, to in-depth case
studies of particular,
generally high profile mergers.
Example research questions could include:
• Do mergers actually create shareholder value?
• Why do mergers fail?
• Does the way a merger is funded determine its likely success?
Topic 17 Tax impact on countries’ economy
Topic Background:
The structure and financing of a tax change are critical to
achieving economic growth. Tax
rate cuts may encourage individuals to work, save, and invest,
but if the tax cuts are not
financed by immediate spending cuts, they will likely also
result in an increased federal
budget deficit, which in the long-term will reduce national
saving and raise interest rates.
The net impact on growth is uncertain, but many estimates
suggest it is either small or
negative. Base-broadening measures can eliminate the effect of
tax rate cuts on budget
deficits, but at the same time, they reduce the impact on labor
supply, saving, and investment
and thus reduce the direct impact on growth. They may also
reallocate resources across
sectors toward their highest-value economic use, resulting in
increased efficiency and
potentially raising the overall size of the economy. Results in
the literature suggest that not
all tax changes will have the same impact on growth. Reforms
that improve incentives,
reduce existing distortionary subsidies, avoid windfall gains,
and avoid deficit financing will
have more auspicious effects on the long-term size of the
economy, but may also create trade-
offs between equity and efficiency.
Example research questions could include:
• Impact of various forms of tax on the common people.
• Impact of various forms of tax on businesses.
• Impact of a country’s economy at Global scale.
• Recent examples of major impacts of tax on countries
globally.
Topic 18 Goods and Services tax – a burden to the people?
Topic Background:
Goods and Services Tax (GST) is a consumption tax imposed on
the sale of goods and
services. In some countries it is also called Value Added Tax
(VAT). It is a new tax
instrument introduced by the Malaysian government soon,
estimated in 2012 would be the
soonest year of implementation (Customs Department, 2010).
The introduction of GST in
Malaysia has called many arguments from various parties
including academics, professionals
and the nation (would become the taxpayers) on how GST affect
goods prices-increase or
decrease. The onus of GST is to replace the current Sales Tax
and Service Tax in line with
the government policy of conforming policies of AFTA.
Example research questions could include:
• Counties benefitting from GST, reasons and impacts on the
economy.
• Recent introduction of GST bill in countries and the future of
the country.
• Some examples of country with no GST and their global
presence.
Topic 19 Accounting and Modern Technology
Topic Background:
The biggest impact IT has made on accounting is the ability of
companies to develop and use
computerized systems to track and record financial transactions.
IT networks and computer
systems have shortened the time needed by accountants to
prepare and present financial
information to management. This system allows companies to
create individual reports
quickly and easily for management decision making. Other
capabilities of computerized
accounting systems are: Increased Functionality, Improved
Accuracy, Faster Processing, and
Better External Reporting.
Example research questions could include:
• The shift from manual to digital storage and calculation of
ledgers.
• Security threats when data stored on the cloud.
• Accuracy of information, manual vs digital.
• How modern technology is changing the way accountants
work.
Topic 20 Earnings Management
Topic Background:
Earnings management continues to be a topical issue in finance.
Why and how companies
manipulate earning figures? Prior studies on earnings
management have identified several
reasons, including income smoothing (Moses, 1987; Yoon and
Miller, 2002b), management
compensation (Healy, 1985; Gaver et al., 1995; Holthausen et
al., 1995), ownership control
(DeAngelo, 1986, 1988; Perry and Williams, 1994), equity
offerings (Loughran and Ritter,
1995; Loughran and Ritter, 1997; Rangan, 1998; Teoh et al.,
1998; Yoon and Miller, 2002a)
and political costs (Liberty and Zimmerman, 1986; Jones, 1991;
Cahan, 1992; Maydew,
1997; Han and Wang, 1998). Previous researches on earning
management have focused on
accrual-based earning management and recent studies shift to
real transaction-based earnings
management.
Example research questions could include:
• Do firms manipulate earnings through real transaction during
the period of seasoned
equity offering, and how?
• Is the relationship between accrual-based earnings
management and real transaction-
based earnings management substitute or complement?
• What is the relationship between earnings management and
firm value?
Topic 21 Forecasting Exchange Rates
Topic Background:
The purpose of this research is to investigate the application of
different forecasting methods
to predict the exchange rates of advanced, emerging and frontier
market economies. To date,
research on forecasting exchange rates has tended to focus
mostly on advanced economies.
Little attention has been paid on emerging and frontier market
currencies and this research
fills a major gap in the literature. The motivating factors for the
examination of foreign
exchange volatility are twofold. Firstly, like all other financial
markets the market for foreign
exchange has large temporal variations in volatility. Secondly,
recent years have seen the
development of models of conditional heteroscedasticity, which
have been proven to be
highly satisfactory tools to describe the phenomenon of
heteroscedasticity in residuals over
time.
The prime reason for focusing on emerging and frontier markets
exchange rates derives from
the fact that the financial linkages between these markets with
global economy have risen
significantly in recent decades. It is believed that advanced
economies are the main
participants in the financial globalization process, but emerging
and frontier markets have
also started to participate. Emerging and frontier markets often
receive foreign direct
investment (FDI) and other financial flows from advanced
economies. Mauro et al. (2006)
stated that capital flows from advanced to emerging and frontier
countries have significantly
increased since the mid-1990s. This dramatic increase in capital
flows to emerging and
frontier countries has created new challenges for policy makers,
academics, investors,
individual firms and various agents for these countries.
Exchange rate volatility plays a
significant role in this financial globalization process. So as to
manage this process
effectively, it is very important for the policy makers and
various agents to be able to
generate accurate forecasts of exchange rates and their
anticipated volatilities. Thus, it would
be of great importance to investigate whether established time
series models, econometric
models or a combination of both models perform equally well
for emerging and frontier
countries.
Example research questions could include:
• To check whether the volatility is present in emerging and
frontier countries exchange
rate series.
• To examine whether the traditional univariate volatility
models, used widely and
successfully in the literature in relation to advanced countries,
could perform equally
well in emerging and frontier countries.
• To investigate the impacts of good and bad news shocks upon
advanced, emerging
and frontier markets currencies exchange rates.
• To investigate the long- and short-run relationships of
exchange rates with
macroeconomic fundamentals and subsequently to examine
exchange rates’ speed of
return to equilibrium.
• To compare the forecasting performance of a causal
econometric approach with time
series approaches in the context of advanced, emerging and
frontier markets exchange
rates.
Topic 22 Sports Finance
Topic Background:
With the ever increasing commercialization of sport, sports
finance has rapidly grown to
become an area of finance in its own right. General areas of
research in this field could
include the funding and/or financial legacy of major sporting
events, a comparison of the
American and European financing models or the impact of
regulation on sport funding.
Football has arguably the highest profile of all sports and in
recent years the financial
performance of football clubs has increasingly come under close
scrutiny. Many clubs in the
English Premier League are accused of spending too much on
wages and salaries and being
dependent on borrowed money or money from the sale of
television rights. Added to this are
the inflated prices paid for the transfer of players. There is a
huge amount being written on
this topic, and accountants Deloittes produce an annual report
on the financial performance of
football clubs.
Example research questions could include:
• Can the American model be applied in the UK – financial
impact
• Analyse the financial legacy of major sporting events.
• Will the financial regulations imposed by UEFA work?
• Does success on the field of play result in healthy financial
statements?
• Why do so many football clubs in the English Premier League
experience severe
financial problems? Is it solely due to poor financial
management?
Topic 23 Competition, Efficiency and Stability in Banking
Topic Background:
The question of whether more competition in banking is good or
bad for financial system
stability in general and individual bank risk in particular has
been intensely debated in
academic, as well as policymaking and regulatory circles, and
there is no academic
consensus. Moreover, what role the efficiency could play
between competition and bank
stability?
The project can analyse efficiency and productivity in banking
in a country / area of your
choice, and /or assess the impact of market competition on
bank’s performance, and / or
empirically examine the relationship between competition and
systemic risk.
Example research questions could include:
• Efficiency (and productivity) analysis in banking
• Assess the impact of increasing banking competition on
financial stability
• Does competition reduce the risk of bank failure?
• Empirically examine the relationship between developments in
bank efficiency and
bank risk
Topic 24 Personal Finance
Topic Background:
Personal Finance includes a wide range of topics, for example
from the consumer
perspective, decisions on income, saving, borrowing and
lending. From a business
perspective we have businesses involved in investment,
mortgages and real estate, banking
and consumer credit, pensions and insurance. Regardless of
perspective, personal finance can
be explored along many dimensions including behavioural
finance, economics (macro and
micro), politics, ethics, law, gender, sociology, psychology and
information technology.
One of the most important topic areas within Personal Finance
is Personal Financial
Education (PFE), for which the US term is Financial Literacy
Education (FLE). PFE/FLE can
be thought of as how those who currently know about these
things might ensure that
everyone has appropriate and adequate grasp of what they need
to know. PFE/FLE concerns
are remarkably similar across a wide range of countries so
knowledge gained in the UK will
translate easily into expertise elsewhere. One consequence of
the increases in interest in these
areas is a wealth of material, including academic material and
government reports. The
OECD has taken a formal interest in PFE/FLE since 2008 and
its information gateway is an
excellent route into studying these concerns.
Example research questions could include:
• How is one’s approach to personal finance differentially
affected by characteristics
such as age, gender, income, wealth, social class, etc.
• In terms of PFE/FLE, what is current best practice and how
can this best practice:
• Be scaled up to serve all members of a society?
• Be applied in different countries?
• How can the vulnerable best be financially protected without
inhibiting the creation
and delivery of financial services?
Topic 25 General Financial Accounting
Topic Background:
This area can cover a range of topics in ‘classic’ Financial
accounting, for instance,
accounting standards or financial reporting.
Example research questions could include:
• Comparison of accounting standards in different countries
• IFRS and local accounting standards
• Analysis of specific accounting standards (and changes) and
implications for financial
reporting
Topic 26 Calendar Effects
Topic Background:
Calendar effects are cyclical anomalies in returns, which
appears to be related to the calendar.
The most important calendar anomalies are the January effect
and the weekend effect. Many
calendar effects have diminished, disappeared or even reversed
since their discovery.
Example research questions could include:
• Are there still significant calendar effects, such as January
effects?
• What factors may contribute to the calendar effects?
• Whether the calendar effects found can be utilized to generate
positive investment
returns?
• To test the profitability of trading rules based on calendar
anomalies.
CLA2 Assignment
Student Name
Course Code: Course Name
Month Day, Year
Westcliff University
Instructor’s Name
The Title page should include your title and name. Please add
your name in the “Student Name” field. When finished, delete
these instructions and add your own speaker notes. This is
where you will introduce yourself and what you will be
presenting on. Make sure you include all that information here
in the notes instead of the slide.
1
Slide Title
Only bullet points should be here on the slide
Use bullet points to highlight the main ideas in your presenter’s
notes.
The narrative belongs in the notes
Slide 2 : Attention grabber. Put a thought-provoking question or
image here.
Make sure you put your narrative here – this is what you would
say if presenting live. Only bullet points are used on the slides,
and must follow the PPT Best Practices Rule of 6X6:
No more than 6 bullet points
No more than 6 words per bullet point
Also, use light background colors and dark text colors for easier
reading.
Here you will identify your chosen environmental issue. As
identified in the syllabus, the list below will give you some
ideas, but you may choose something not on the list.
Some of the topics may need to be narrowed in focus.
Endangered Species (general or focus on one particular species)
Saving the Rainforests (or wetlands or any other biome in
danger)
Wildlife Conservation (national parks, reserves, hunting)
Pollution (air, water)
Human Overpopulation (food & water shortages, habitat
destruction)
Remember to remove these instructions and put what you would
say if presenting live here.
2
Slide Title
Only bullets
Highlight the main ideas here
Narrative belongs in the notes
Balance information on slide
Slides 3-5: Explain the topic. What is the problem and why is it
a problem (do NOT copy and paste information from other
websites, use your own words). Include images to help explain
your points and to make your slides more interesting. Do not
overload images and words. Remember that less is more.
Make sure you put your narrative here – this is what you would
say if presenting live.
Remember to remove these instructions and put what you would
say if presenting live here.
3
Slide Title
Only bullets
Highlight the main ideas here
Narrative belongs in the notes
Slides 3-5: Explain the topic. What is the problem and why is it
a problem (do NOT copy and paste information from other
websites, use your own words). Include images to help explain
your points and to make your slides more interesting.
Make sure you put your narrative here – this is what you would
say if presenting live.
Remember to remove these instructions and put what you would
say if presenting live here.
4
Slide Title
Only bullets
Highlight the main ideas here
Narrative belongs in the notes
Slides 3-5: Explain the topic. What is the problem and why is it
a problem (do NOT copy and paste information from other
websites, use your own words). Include images to help explain
your points and to make your slides more interesting.
Make sure you put your narrative here – this is what you would
say if presenting live.
Remember to remove these instructions and put what you would
say if presenting live here.
5
Slide Title
Only bullets
Highlight the main ideas here
Narrative belongs in the notes
Cite quotes/paraphrases in notes
Slides 6-8: Explain what can be done (or what is being done) to
solve the problem. You may want to include specific laws and
regulations related to your topic here.
Make sure you put your narrative here – this is what you would
say if presenting live.
Remember to include your citations here in the notes. The
references will go at the end on the reference slide.
Remember to remove these instructions and put what you would
say if presenting live here.
6
Slide Title
Only bullets
Highlight the main ideas here
Narrative belongs in the notes
Cite quotes/paraphrases in notes
Slides 6-8: Explain what can be done (or what is being done) to
solve the problem. You may want to include specific laws and
regulations related to your topic here.
Make sure you put your narrative here – this is what you would
say if presenting live.
Remember to include your citations here in the notes. The
references will go at the end on the reference slide.
Remember to remove these instructions and put what you would
say if presenting live here.
7
Slide Title
Only bullets
Highlight the main ideas here
Narrative belongs in the notes
Cite quotes/paraphrases in notes
Slides 6-8: Explain what can be done (or what is being done) to
solve the problem. You may want to include specific laws and
regulations related to your topic here.
Make sure you put your narrative here – this is what you would
say if presenting live.
Remember to include your citations here in the notes. The
references will go at the end on the reference slide.
Remember to remove these instructions and put what you would
say if presenting live here.
8
Slide Title
Only bullets
Highlight the main ideas here
Narrative belongs in the notes
Slides 9-10: What can one individual do to help? Offer advice
and tips to your peers about how individuals can help to solve
the problem or promote awareness.
Make sure you put your narrative here – this is what you would
say if presenting live.
Remember to remove these instructions and put what you would
say if presenting live here.
9
Slide Title
Only bullets
Highlight the main ideas here
Narrative belongs in the notes
Slides 9-10: What can one individual do to help? Offer advice
and tips to your peers about how individuals can help to solve
the problem or promote awareness.
Make sure you put your narrative here – this is what you would
say if presenting live.
Remember to remove these instructions and put what you would
say if presenting live here.
10
Slide Title
Summarize - Only bullets
Highlight the main ideas here
Narrative belongs in the notes
Slide 11: Summarize or restate the problem/issue; include any
image credits or sources.
Make sure you put your narrative here – this is what you would
say if presenting live.
Remember to remove these instructions and put what you would
say if presenting live here.
11
Current Event – Week 1
Only bullets
Highlight the main ideas here
Narrative belongs in the notes
Slide 12-13 : Current Event from the Week 1 ALA
Make sure you put your narrative here – this is what you would
say if presenting live.
Remember to remove these instructions and put what you would
say if presenting live here.
12
Current Event – Week 1
Only bullets
Highlight the main ideas here
Narrative belongs in the notes
Slide 12-13 : Current Event from the Week 1 ALA
Make sure you put your narrative here – this is what you would
say if presenting live.
Remember to remove these instructions and put what you would
say if presenting live here.
13
Topic Video Critical Thinking & Reasoning
Only bullets
Highlight the main ideas here
Narrative belongs in the notes
No more than 6 bullets
Slide 14: Topic Video from the Week 6 ALA
Subsequently, you will include in your CLA2 assignment a
separate and distinct heading titled Topic Video Critical
Thinking & Reasoning. You are to critically think about the
solution presented and that you researched and apply critical
thinking and reasoning skills to present one of the following
(include every item in the bullet list below, or you will not
receive full credit):
Affirm the solution presented in the video
Partially affirm the solution presented in the video
Disagree or provide an alternative solution to the problem
presented in the video
Approximately 150 to 250 words in length (minimum of 2
paragraphs) in this notes section
Please be sure to provide justification by citing the article
researched within the text, and include the proper reference
information in the reference page of your assignment.
Make sure you put your narrative here – this is what you would
say if presenting live.
Remember to remove these instructions and put what you would
say if presenting live here.
14
Thank you.
Any Questions?
References
Holt, D. (2016). Branding in the age of social media. Harvard
Business Review (online). Retrieved from:
https://hbr.org/2016/03/branding-in-the-age-of-social-media
McShane, S., & Von Glinow, M. (2017). Organizational
behavior (8th ed.). New York, NY: McGraw-Hill
Smith, T. M. (2015). Elements of ecology (9th ed.). New York:
Pearson.
Last slide – References – This is where you list your references,
in Times New Roman font – 18pt (different than paper so it can
be seen).
Special Note: It is difficult to make the system do a hanging
indent so do not worry about it.
Remember to include the correct reference listings and place in
alphabetical order.
Remember to remove these instructions and put what you would
say if presenting live here.
16
Comprehensive learning assessment – CLA 1
From 3100 B.C.E. to 220 C.E., Mesopotamian, African,
American, Indian, Chinese, Grecian and Roman civilizations
flourished with developments that changed the world. As the
regions grew, they developed complex processes and structures
that were specific to their religious beliefs, social norms, and
ethical needs. For this assessment, you will be comparing and
contrasting these civilizations with special emphasis on their
gods, social rulers, and social order.
In a digital format, you will create a presentation showcasing
the differences and similarities between the regions. You are
able to use any digital format you would like to create the
presentation. There are many free programs available online
that are movie makers, slide presentation format (a template is
provided for this), or even a combination of multiple
presentation styles. Your presentation should include photos,
graphs, quotes, and/or video clips that show your synthesis of
the coursework on the two regions and individual research you
have completed. You should include at least three scholarly
articles in your research and cite appropriately.

More Related Content

Similar to Coventry University 385ACC (Part-time) Advanced Study fo.docx

Part A. International banks tend to operate differently in diff.docx
Part A. International banks tend to operate differently in diff.docxPart A. International banks tend to operate differently in diff.docx
Part A. International banks tend to operate differently in diff.docxherbertwilson5999
 
Week 2  External Environmental Analysis1. What economic factors.docx
Week 2  External Environmental Analysis1. What economic factors.docxWeek 2  External Environmental Analysis1. What economic factors.docx
Week 2  External Environmental Analysis1. What economic factors.docxjessiehampson
 
dt_mt_SREP_Pub_Transformation
dt_mt_SREP_Pub_Transformationdt_mt_SREP_Pub_Transformation
dt_mt_SREP_Pub_TransformationMark Micallef
 
Running Header LONG-TERM INVESTMENT DECISIONSPAGE 2LONG-.docx
Running Header LONG-TERM INVESTMENT DECISIONSPAGE  2LONG-.docxRunning Header LONG-TERM INVESTMENT DECISIONSPAGE  2LONG-.docx
Running Header LONG-TERM INVESTMENT DECISIONSPAGE 2LONG-.docxagnesdcarey33086
 
Sheet1695 grading rubric assignment 7 note all topics must be rel
Sheet1695 grading rubric assignment 7 note all topics must be relSheet1695 grading rubric assignment 7 note all topics must be rel
Sheet1695 grading rubric assignment 7 note all topics must be relrock73
 
ACC 574 – Student Notes(Prerequisite ACC 562)COURSE DESCR.docx
ACC 574 – Student Notes(Prerequisite ACC 562)COURSE DESCR.docxACC 574 – Student Notes(Prerequisite ACC 562)COURSE DESCR.docx
ACC 574 – Student Notes(Prerequisite ACC 562)COURSE DESCR.docxnettletondevon
 
Strategic Management 6HO705 Module Handbook .docx
 Strategic Management 6HO705 Module Handbook .docx Strategic Management 6HO705 Module Handbook .docx
Strategic Management 6HO705 Module Handbook .docxaryan532920
 
HOLMES INSTITUTE FACULTY OF HIGHER ED.docx
HOLMES INSTITUTE  FACULTY OF  HIGHER ED.docxHOLMES INSTITUTE  FACULTY OF  HIGHER ED.docx
HOLMES INSTITUTE FACULTY OF HIGHER ED.docxgertrudebellgrove
 
1. Statement of Course ObjectivesThe objective of the Directed.docx
1. Statement of Course ObjectivesThe objective of the Directed.docx1. Statement of Course ObjectivesThe objective of the Directed.docx
1. Statement of Course ObjectivesThe objective of the Directed.docxgasciognecaren
 
Unit 719-3 If an investor wants to compare the financial re.docx
Unit 719-3  If an investor wants to compare the financial re.docxUnit 719-3  If an investor wants to compare the financial re.docx
Unit 719-3 If an investor wants to compare the financial re.docxdickonsondorris
 
1 Assessment Brief Module Name- Module Code Level Credit Value M.docx
1     Assessment Brief  Module Name-  Module Code Level Credit Value M.docx1     Assessment Brief  Module Name-  Module Code Level Credit Value M.docx
1 Assessment Brief Module Name- Module Code Level Credit Value M.docxchristina345678
 
Mysore university m.com syllabus 2015-16
Mysore university m.com syllabus 2015-16Mysore university m.com syllabus 2015-16
Mysore university m.com syllabus 2015-16Ganesh Babu
 
MBA Project Report as per Osmania University
MBA Project Report as per Osmania UniversityMBA Project Report as per Osmania University
MBA Project Report as per Osmania UniversityHammaduddin
 
DEADLINE 15 HOURS6 PAGES UNDERGRADUATECOURSEWORKHARV.docx
DEADLINE 15 HOURS6 PAGES UNDERGRADUATECOURSEWORKHARV.docxDEADLINE 15 HOURS6 PAGES UNDERGRADUATECOURSEWORKHARV.docx
DEADLINE 15 HOURS6 PAGES UNDERGRADUATECOURSEWORKHARV.docxedwardmarivel
 
6 ec500 ibes module handbook
6 ec500 ibes module handbook 6 ec500 ibes module handbook
6 ec500 ibes module handbook Meezan Bank
 
A framework for the analysis of interview data from multiple field research s...
A framework for the analysis of interview data from multiple field research s...A framework for the analysis of interview data from multiple field research s...
A framework for the analysis of interview data from multiple field research s...Afzaal Ali
 

Similar to Coventry University 385ACC (Part-time) Advanced Study fo.docx (20)

Lesson 1 What is Research.pdf
Lesson 1 What is Research.pdfLesson 1 What is Research.pdf
Lesson 1 What is Research.pdf
 
Part A. International banks tend to operate differently in diff.docx
Part A. International banks tend to operate differently in diff.docxPart A. International banks tend to operate differently in diff.docx
Part A. International banks tend to operate differently in diff.docx
 
Week 2  External Environmental Analysis1. What economic factors.docx
Week 2  External Environmental Analysis1. What economic factors.docxWeek 2  External Environmental Analysis1. What economic factors.docx
Week 2  External Environmental Analysis1. What economic factors.docx
 
dt_mt_SREP_Pub_Transformation
dt_mt_SREP_Pub_Transformationdt_mt_SREP_Pub_Transformation
dt_mt_SREP_Pub_Transformation
 
Running Header LONG-TERM INVESTMENT DECISIONSPAGE 2LONG-.docx
Running Header LONG-TERM INVESTMENT DECISIONSPAGE  2LONG-.docxRunning Header LONG-TERM INVESTMENT DECISIONSPAGE  2LONG-.docx
Running Header LONG-TERM INVESTMENT DECISIONSPAGE 2LONG-.docx
 
ARU MBA
ARU MBAARU MBA
ARU MBA
 
Sheet1695 grading rubric assignment 7 note all topics must be rel
Sheet1695 grading rubric assignment 7 note all topics must be relSheet1695 grading rubric assignment 7 note all topics must be rel
Sheet1695 grading rubric assignment 7 note all topics must be rel
 
ACC 574 – Student Notes(Prerequisite ACC 562)COURSE DESCR.docx
ACC 574 – Student Notes(Prerequisite ACC 562)COURSE DESCR.docxACC 574 – Student Notes(Prerequisite ACC 562)COURSE DESCR.docx
ACC 574 – Student Notes(Prerequisite ACC 562)COURSE DESCR.docx
 
Strategic Management 6HO705 Module Handbook .docx
 Strategic Management 6HO705 Module Handbook .docx Strategic Management 6HO705 Module Handbook .docx
Strategic Management 6HO705 Module Handbook .docx
 
HOLMES INSTITUTE FACULTY OF HIGHER ED.docx
HOLMES INSTITUTE  FACULTY OF  HIGHER ED.docxHOLMES INSTITUTE  FACULTY OF  HIGHER ED.docx
HOLMES INSTITUTE FACULTY OF HIGHER ED.docx
 
M.E CSE Notes.pptx
M.E CSE Notes.pptxM.E CSE Notes.pptx
M.E CSE Notes.pptx
 
m-220322044558.pdf
m-220322044558.pdfm-220322044558.pdf
m-220322044558.pdf
 
1. Statement of Course ObjectivesThe objective of the Directed.docx
1. Statement of Course ObjectivesThe objective of the Directed.docx1. Statement of Course ObjectivesThe objective of the Directed.docx
1. Statement of Course ObjectivesThe objective of the Directed.docx
 
Unit 719-3 If an investor wants to compare the financial re.docx
Unit 719-3  If an investor wants to compare the financial re.docxUnit 719-3  If an investor wants to compare the financial re.docx
Unit 719-3 If an investor wants to compare the financial re.docx
 
1 Assessment Brief Module Name- Module Code Level Credit Value M.docx
1     Assessment Brief  Module Name-  Module Code Level Credit Value M.docx1     Assessment Brief  Module Name-  Module Code Level Credit Value M.docx
1 Assessment Brief Module Name- Module Code Level Credit Value M.docx
 
Mysore university m.com syllabus 2015-16
Mysore university m.com syllabus 2015-16Mysore university m.com syllabus 2015-16
Mysore university m.com syllabus 2015-16
 
MBA Project Report as per Osmania University
MBA Project Report as per Osmania UniversityMBA Project Report as per Osmania University
MBA Project Report as per Osmania University
 
DEADLINE 15 HOURS6 PAGES UNDERGRADUATECOURSEWORKHARV.docx
DEADLINE 15 HOURS6 PAGES UNDERGRADUATECOURSEWORKHARV.docxDEADLINE 15 HOURS6 PAGES UNDERGRADUATECOURSEWORKHARV.docx
DEADLINE 15 HOURS6 PAGES UNDERGRADUATECOURSEWORKHARV.docx
 
6 ec500 ibes module handbook
6 ec500 ibes module handbook 6 ec500 ibes module handbook
6 ec500 ibes module handbook
 
A framework for the analysis of interview data from multiple field research s...
A framework for the analysis of interview data from multiple field research s...A framework for the analysis of interview data from multiple field research s...
A framework for the analysis of interview data from multiple field research s...
 

More from melvinjrobinson2199

Constructivism and Self-Directed Learning in Adult learners An.docx
Constructivism and Self-Directed Learning in Adult learners An.docxConstructivism and Self-Directed Learning in Adult learners An.docx
Constructivism and Self-Directed Learning in Adult learners An.docxmelvinjrobinson2199
 
Construction Management Jump StartChapter 5Project Sta.docx
Construction Management Jump StartChapter 5Project Sta.docxConstruction Management Jump StartChapter 5Project Sta.docx
Construction Management Jump StartChapter 5Project Sta.docxmelvinjrobinson2199
 
Create a 10- to 12-slide presentation in which you Compare .docx
Create a 10- to 12-slide presentation in which you Compare .docxCreate a 10- to 12-slide presentation in which you Compare .docx
Create a 10- to 12-slide presentation in which you Compare .docxmelvinjrobinson2199
 
Create a 10-12-slide presentation about the role of scientist-pr.docx
Create a 10-12-slide presentation about the role of scientist-pr.docxCreate a 10-12-slide presentation about the role of scientist-pr.docx
Create a 10-12-slide presentation about the role of scientist-pr.docxmelvinjrobinson2199
 
Create a 1-page (front and back) information fact sheet on postpartu.docx
Create a 1-page (front and back) information fact sheet on postpartu.docxCreate a 1-page (front and back) information fact sheet on postpartu.docx
Create a 1-page (front and back) information fact sheet on postpartu.docxmelvinjrobinson2199
 
Create a 1-2-page resource that will describe databases that are.docx
Create a 1-2-page resource that will describe databases that are.docxCreate a 1-2-page resource that will describe databases that are.docx
Create a 1-2-page resource that will describe databases that are.docxmelvinjrobinson2199
 
Create a 1-2 page single-spaced Analysis of Research abstract pu.docx
Create a 1-2 page single-spaced Analysis of Research abstract pu.docxCreate a 1-2 page single-spaced Analysis of Research abstract pu.docx
Create a 1-2 page single-spaced Analysis of Research abstract pu.docxmelvinjrobinson2199
 
CoverTitle PageAbstractBody of Paper10-12 pages wor.docx
CoverTitle PageAbstractBody of Paper10-12 pages wor.docxCoverTitle PageAbstractBody of Paper10-12 pages wor.docx
CoverTitle PageAbstractBody of Paper10-12 pages wor.docxmelvinjrobinson2199
 
Cover LetterA significant part of a registered nurse’s job i.docx
Cover LetterA significant part of a registered nurse’s job i.docxCover LetterA significant part of a registered nurse’s job i.docx
Cover LetterA significant part of a registered nurse’s job i.docxmelvinjrobinson2199
 
COV-19 -Corona Virus -- What a past week in our country and globally.docx
COV-19 -Corona Virus -- What a past week in our country and globally.docxCOV-19 -Corona Virus -- What a past week in our country and globally.docx
COV-19 -Corona Virus -- What a past week in our country and globally.docxmelvinjrobinson2199
 
Course ScenarioReynolds Tool & DieReynolds Mission Stateme.docx
Course ScenarioReynolds Tool & DieReynolds Mission Stateme.docxCourse ScenarioReynolds Tool & DieReynolds Mission Stateme.docx
Course ScenarioReynolds Tool & DieReynolds Mission Stateme.docxmelvinjrobinson2199
 
COURSE REFLECTIONJune 11, 2020How has this course helped you.docx
COURSE REFLECTIONJune 11, 2020How has this course helped you.docxCOURSE REFLECTIONJune 11, 2020How has this course helped you.docx
COURSE REFLECTIONJune 11, 2020How has this course helped you.docxmelvinjrobinson2199
 
Course Reflection GuidelinesPurposeThe purpose of this assignmen.docx
Course Reflection GuidelinesPurposeThe purpose of this assignmen.docxCourse Reflection GuidelinesPurposeThe purpose of this assignmen.docx
Course Reflection GuidelinesPurposeThe purpose of this assignmen.docxmelvinjrobinson2199
 
Course ProjectExamine the statement of cash flows for the compan.docx
Course ProjectExamine the statement of cash flows for the compan.docxCourse ProjectExamine the statement of cash flows for the compan.docx
Course ProjectExamine the statement of cash flows for the compan.docxmelvinjrobinson2199
 
Course PHYSICAL SECURITYDiscussion Question – Primary post du.docx
Course PHYSICAL SECURITYDiscussion Question – Primary post du.docxCourse PHYSICAL SECURITYDiscussion Question – Primary post du.docx
Course PHYSICAL SECURITYDiscussion Question – Primary post du.docxmelvinjrobinson2199
 
Course Project Layers of Me” My Humanitarian Professional Pro.docx
Course Project Layers of Me” My Humanitarian Professional Pro.docxCourse Project Layers of Me” My Humanitarian Professional Pro.docx
Course Project Layers of Me” My Humanitarian Professional Pro.docxmelvinjrobinson2199
 
Course ObjectivesCLO #1 Assess elements of contemporary le.docx
Course ObjectivesCLO #1 Assess elements of contemporary le.docxCourse ObjectivesCLO #1 Assess elements of contemporary le.docx
Course ObjectivesCLO #1 Assess elements of contemporary le.docxmelvinjrobinson2199
 
Course Name Intro to big data.Assignment Big data and CO.docx
Course Name Intro to big data.Assignment Big data and CO.docxCourse Name Intro to big data.Assignment Big data and CO.docx
Course Name Intro to big data.Assignment Big data and CO.docxmelvinjrobinson2199
 
COURSE MGT211Using the Internet, and credible electronic se.docx
COURSE MGT211Using the Internet, and credible electronic se.docxCOURSE MGT211Using the Internet, and credible electronic se.docx
COURSE MGT211Using the Internet, and credible electronic se.docxmelvinjrobinson2199
 
Course Name - Access Control The course provides an in-depth stu.docx
Course Name - Access Control The course provides an in-depth stu.docxCourse Name - Access Control The course provides an in-depth stu.docx
Course Name - Access Control The course provides an in-depth stu.docxmelvinjrobinson2199
 

More from melvinjrobinson2199 (20)

Constructivism and Self-Directed Learning in Adult learners An.docx
Constructivism and Self-Directed Learning in Adult learners An.docxConstructivism and Self-Directed Learning in Adult learners An.docx
Constructivism and Self-Directed Learning in Adult learners An.docx
 
Construction Management Jump StartChapter 5Project Sta.docx
Construction Management Jump StartChapter 5Project Sta.docxConstruction Management Jump StartChapter 5Project Sta.docx
Construction Management Jump StartChapter 5Project Sta.docx
 
Create a 10- to 12-slide presentation in which you Compare .docx
Create a 10- to 12-slide presentation in which you Compare .docxCreate a 10- to 12-slide presentation in which you Compare .docx
Create a 10- to 12-slide presentation in which you Compare .docx
 
Create a 10-12-slide presentation about the role of scientist-pr.docx
Create a 10-12-slide presentation about the role of scientist-pr.docxCreate a 10-12-slide presentation about the role of scientist-pr.docx
Create a 10-12-slide presentation about the role of scientist-pr.docx
 
Create a 1-page (front and back) information fact sheet on postpartu.docx
Create a 1-page (front and back) information fact sheet on postpartu.docxCreate a 1-page (front and back) information fact sheet on postpartu.docx
Create a 1-page (front and back) information fact sheet on postpartu.docx
 
Create a 1-2-page resource that will describe databases that are.docx
Create a 1-2-page resource that will describe databases that are.docxCreate a 1-2-page resource that will describe databases that are.docx
Create a 1-2-page resource that will describe databases that are.docx
 
Create a 1-2 page single-spaced Analysis of Research abstract pu.docx
Create a 1-2 page single-spaced Analysis of Research abstract pu.docxCreate a 1-2 page single-spaced Analysis of Research abstract pu.docx
Create a 1-2 page single-spaced Analysis of Research abstract pu.docx
 
CoverTitle PageAbstractBody of Paper10-12 pages wor.docx
CoverTitle PageAbstractBody of Paper10-12 pages wor.docxCoverTitle PageAbstractBody of Paper10-12 pages wor.docx
CoverTitle PageAbstractBody of Paper10-12 pages wor.docx
 
Cover LetterA significant part of a registered nurse’s job i.docx
Cover LetterA significant part of a registered nurse’s job i.docxCover LetterA significant part of a registered nurse’s job i.docx
Cover LetterA significant part of a registered nurse’s job i.docx
 
COV-19 -Corona Virus -- What a past week in our country and globally.docx
COV-19 -Corona Virus -- What a past week in our country and globally.docxCOV-19 -Corona Virus -- What a past week in our country and globally.docx
COV-19 -Corona Virus -- What a past week in our country and globally.docx
 
Course ScenarioReynolds Tool & DieReynolds Mission Stateme.docx
Course ScenarioReynolds Tool & DieReynolds Mission Stateme.docxCourse ScenarioReynolds Tool & DieReynolds Mission Stateme.docx
Course ScenarioReynolds Tool & DieReynolds Mission Stateme.docx
 
COURSE REFLECTIONJune 11, 2020How has this course helped you.docx
COURSE REFLECTIONJune 11, 2020How has this course helped you.docxCOURSE REFLECTIONJune 11, 2020How has this course helped you.docx
COURSE REFLECTIONJune 11, 2020How has this course helped you.docx
 
Course Reflection GuidelinesPurposeThe purpose of this assignmen.docx
Course Reflection GuidelinesPurposeThe purpose of this assignmen.docxCourse Reflection GuidelinesPurposeThe purpose of this assignmen.docx
Course Reflection GuidelinesPurposeThe purpose of this assignmen.docx
 
Course ProjectExamine the statement of cash flows for the compan.docx
Course ProjectExamine the statement of cash flows for the compan.docxCourse ProjectExamine the statement of cash flows for the compan.docx
Course ProjectExamine the statement of cash flows for the compan.docx
 
Course PHYSICAL SECURITYDiscussion Question – Primary post du.docx
Course PHYSICAL SECURITYDiscussion Question – Primary post du.docxCourse PHYSICAL SECURITYDiscussion Question – Primary post du.docx
Course PHYSICAL SECURITYDiscussion Question – Primary post du.docx
 
Course Project Layers of Me” My Humanitarian Professional Pro.docx
Course Project Layers of Me” My Humanitarian Professional Pro.docxCourse Project Layers of Me” My Humanitarian Professional Pro.docx
Course Project Layers of Me” My Humanitarian Professional Pro.docx
 
Course ObjectivesCLO #1 Assess elements of contemporary le.docx
Course ObjectivesCLO #1 Assess elements of contemporary le.docxCourse ObjectivesCLO #1 Assess elements of contemporary le.docx
Course ObjectivesCLO #1 Assess elements of contemporary le.docx
 
Course Name Intro to big data.Assignment Big data and CO.docx
Course Name Intro to big data.Assignment Big data and CO.docxCourse Name Intro to big data.Assignment Big data and CO.docx
Course Name Intro to big data.Assignment Big data and CO.docx
 
COURSE MGT211Using the Internet, and credible electronic se.docx
COURSE MGT211Using the Internet, and credible electronic se.docxCOURSE MGT211Using the Internet, and credible electronic se.docx
COURSE MGT211Using the Internet, and credible electronic se.docx
 
Course Name - Access Control The course provides an in-depth stu.docx
Course Name - Access Control The course provides an in-depth stu.docxCourse Name - Access Control The course provides an in-depth stu.docx
Course Name - Access Control The course provides an in-depth stu.docx
 

Recently uploaded

ECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptx
ECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptxECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptx
ECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptxiammrhaywood
 
Final demo Grade 9 for demo Plan dessert.pptx
Final demo Grade 9 for demo Plan dessert.pptxFinal demo Grade 9 for demo Plan dessert.pptx
Final demo Grade 9 for demo Plan dessert.pptxAvyJaneVismanos
 
Interactive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communicationInteractive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communicationnomboosow
 
DATA STRUCTURE AND ALGORITHM for beginners
DATA STRUCTURE AND ALGORITHM for beginnersDATA STRUCTURE AND ALGORITHM for beginners
DATA STRUCTURE AND ALGORITHM for beginnersSabitha Banu
 
Alper Gobel In Media Res Media Component
Alper Gobel In Media Res Media ComponentAlper Gobel In Media Res Media Component
Alper Gobel In Media Res Media ComponentInMediaRes1
 
Proudly South Africa powerpoint Thorisha.pptx
Proudly South Africa powerpoint Thorisha.pptxProudly South Africa powerpoint Thorisha.pptx
Proudly South Africa powerpoint Thorisha.pptxthorishapillay1
 
Crayon Activity Handout For the Crayon A
Crayon Activity Handout For the Crayon ACrayon Activity Handout For the Crayon A
Crayon Activity Handout For the Crayon AUnboundStockton
 
Historical philosophical, theoretical, and legal foundations of special and i...
Historical philosophical, theoretical, and legal foundations of special and i...Historical philosophical, theoretical, and legal foundations of special and i...
Historical philosophical, theoretical, and legal foundations of special and i...jaredbarbolino94
 
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdfssuser54595a
 
MARGINALIZATION (Different learners in Marginalized Group
MARGINALIZATION (Different learners in Marginalized GroupMARGINALIZATION (Different learners in Marginalized Group
MARGINALIZATION (Different learners in Marginalized GroupJonathanParaisoCruz
 
Biting mechanism of poisonous snakes.pdf
Biting mechanism of poisonous snakes.pdfBiting mechanism of poisonous snakes.pdf
Biting mechanism of poisonous snakes.pdfadityarao40181
 
Introduction to ArtificiaI Intelligence in Higher Education
Introduction to ArtificiaI Intelligence in Higher EducationIntroduction to ArtificiaI Intelligence in Higher Education
Introduction to ArtificiaI Intelligence in Higher Educationpboyjonauth
 
Presiding Officer Training module 2024 lok sabha elections
Presiding Officer Training module 2024 lok sabha electionsPresiding Officer Training module 2024 lok sabha elections
Presiding Officer Training module 2024 lok sabha electionsanshu789521
 
Roles & Responsibilities in Pharmacovigilance
Roles & Responsibilities in PharmacovigilanceRoles & Responsibilities in Pharmacovigilance
Roles & Responsibilities in PharmacovigilanceSamikshaHamane
 
Solving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptxSolving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptxOH TEIK BIN
 
Types of Journalistic Writing Grade 8.pptx
Types of Journalistic Writing Grade 8.pptxTypes of Journalistic Writing Grade 8.pptx
Types of Journalistic Writing Grade 8.pptxEyham Joco
 
Employee wellbeing at the workplace.pptx
Employee wellbeing at the workplace.pptxEmployee wellbeing at the workplace.pptx
Employee wellbeing at the workplace.pptxNirmalaLoungPoorunde1
 
Pharmacognosy Flower 3. Compositae 2023.pdf
Pharmacognosy Flower 3. Compositae 2023.pdfPharmacognosy Flower 3. Compositae 2023.pdf
Pharmacognosy Flower 3. Compositae 2023.pdfMahmoud M. Sallam
 

Recently uploaded (20)

ECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptx
ECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptxECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptx
ECONOMIC CONTEXT - PAPER 1 Q3: NEWSPAPERS.pptx
 
OS-operating systems- ch04 (Threads) ...
OS-operating systems- ch04 (Threads) ...OS-operating systems- ch04 (Threads) ...
OS-operating systems- ch04 (Threads) ...
 
Final demo Grade 9 for demo Plan dessert.pptx
Final demo Grade 9 for demo Plan dessert.pptxFinal demo Grade 9 for demo Plan dessert.pptx
Final demo Grade 9 for demo Plan dessert.pptx
 
Interactive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communicationInteractive Powerpoint_How to Master effective communication
Interactive Powerpoint_How to Master effective communication
 
DATA STRUCTURE AND ALGORITHM for beginners
DATA STRUCTURE AND ALGORITHM for beginnersDATA STRUCTURE AND ALGORITHM for beginners
DATA STRUCTURE AND ALGORITHM for beginners
 
Alper Gobel In Media Res Media Component
Alper Gobel In Media Res Media ComponentAlper Gobel In Media Res Media Component
Alper Gobel In Media Res Media Component
 
Proudly South Africa powerpoint Thorisha.pptx
Proudly South Africa powerpoint Thorisha.pptxProudly South Africa powerpoint Thorisha.pptx
Proudly South Africa powerpoint Thorisha.pptx
 
Crayon Activity Handout For the Crayon A
Crayon Activity Handout For the Crayon ACrayon Activity Handout For the Crayon A
Crayon Activity Handout For the Crayon A
 
Historical philosophical, theoretical, and legal foundations of special and i...
Historical philosophical, theoretical, and legal foundations of special and i...Historical philosophical, theoretical, and legal foundations of special and i...
Historical philosophical, theoretical, and legal foundations of special and i...
 
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
18-04-UA_REPORT_MEDIALITERAСY_INDEX-DM_23-1-final-eng.pdf
 
MARGINALIZATION (Different learners in Marginalized Group
MARGINALIZATION (Different learners in Marginalized GroupMARGINALIZATION (Different learners in Marginalized Group
MARGINALIZATION (Different learners in Marginalized Group
 
Biting mechanism of poisonous snakes.pdf
Biting mechanism of poisonous snakes.pdfBiting mechanism of poisonous snakes.pdf
Biting mechanism of poisonous snakes.pdf
 
Introduction to ArtificiaI Intelligence in Higher Education
Introduction to ArtificiaI Intelligence in Higher EducationIntroduction to ArtificiaI Intelligence in Higher Education
Introduction to ArtificiaI Intelligence in Higher Education
 
Presiding Officer Training module 2024 lok sabha elections
Presiding Officer Training module 2024 lok sabha electionsPresiding Officer Training module 2024 lok sabha elections
Presiding Officer Training module 2024 lok sabha elections
 
9953330565 Low Rate Call Girls In Rohini Delhi NCR
9953330565 Low Rate Call Girls In Rohini  Delhi NCR9953330565 Low Rate Call Girls In Rohini  Delhi NCR
9953330565 Low Rate Call Girls In Rohini Delhi NCR
 
Roles & Responsibilities in Pharmacovigilance
Roles & Responsibilities in PharmacovigilanceRoles & Responsibilities in Pharmacovigilance
Roles & Responsibilities in Pharmacovigilance
 
Solving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptxSolving Puzzles Benefits Everyone (English).pptx
Solving Puzzles Benefits Everyone (English).pptx
 
Types of Journalistic Writing Grade 8.pptx
Types of Journalistic Writing Grade 8.pptxTypes of Journalistic Writing Grade 8.pptx
Types of Journalistic Writing Grade 8.pptx
 
Employee wellbeing at the workplace.pptx
Employee wellbeing at the workplace.pptxEmployee wellbeing at the workplace.pptx
Employee wellbeing at the workplace.pptx
 
Pharmacognosy Flower 3. Compositae 2023.pdf
Pharmacognosy Flower 3. Compositae 2023.pdfPharmacognosy Flower 3. Compositae 2023.pdf
Pharmacognosy Flower 3. Compositae 2023.pdf
 

Coventry University 385ACC (Part-time) Advanced Study fo.docx

  • 1. Coventry University 385ACC (Part-time) Advanced Study for Accounting and Finance ASSIGNMENT 2019 Coursework Submission Coursework should be submitted on given dateline in electronic format, via Turnitin and a hard copy submitted to the Lecturer for second-marking. Coursework Assignment This is an Individual written assignment. Prepare a report for about 7,000 words (+/- 10%) Learning Outcomes Assessed The intended learning outcomes are that on completion of this project the student should be able to: 1) Work independently, but with tutor guidance, on a project of their choice. 2) Synthesise a wide range of academic literature in order to evaluate critically current research and contemporary issues in accounting or finance. 3) Utilise and apply relevant accounting and finance models, theories and concepts in order
  • 2. to produce a properly researched written report. 4) Gather and organise evidence and draw appropriate conclusions based on a sound understanding of the models, concepts and theories utilised. 5) Produce clear and coherent written work, supported by appropriate references to the sources used (using the Coventry Harvard method of referencing). Other Information: • Assignments should not exceed 7,000 words. Please include a word count at very end of the assignment. • Title page, TOC, bibliography and further appropriate and relevant appendices do not count towards the word limit. A 10% deduction (pro-rata) will be made from your mark for every 1,000 words over this limit (i.e. 1% if 100 words over limit etc). • Coursework assignments should not be copied in part or in whole from any other source, except for any clearly marked up quotations. Students found copying from internet or other sources will get zero marks and may be excluded from the university. • You can refer to the attached marking scheme to understand the criteria for the marking of your courework.
  • 3. 385ACC - Assessment Criteria Guidelines for what would be expected from a project at each particular level. Note that not every criterion phrase need apply. Your mark will be a matter of balance. 1ST 70 - 100 The project is well structured and communicated. It is coherent and shows an excellent level of synthesis and/or evaluation with clear signs of originality and insight. Has read beyond the immediately relevant reading. 2:1 60 – 69 The project has worthwhile aims and objectives clearly expressed and an appropriate methodology. Clear evidence of independent inquiry and critical judgement in selecting, ordering, analysing and synthesising. Has read the immediately relevant literature and, to a limited extent, beyond. 2:2
  • 4. 50 – 59 Aims and objectives clearly expressed. Some appropriate theory plus an attempt at analysis but with only basic linkages made between theory and analysis. Has read enough of the immediately relevant literature to be credible. 3RD 40 – 49 Makes only a basic attempt to answer a central research question. Lacks focus and only a weak attempt at analysis. Has read some of the immediately relevant literature but their command of the subject area is not thorough. Referencing may be poor but there is no question of plagiarism. MARGINAL FAIL 35 – 39 Fails clearly to ask a worthwhile central research question. Essentially descriptive work with negligible added value. Shows only limited understanding and application of ideas. Little evidence of having read the immediately relevant literature. Very poor referencing, (e.g. lists of web-sites alone). Weak evidence that relevant subject knowledge has been properly understood. There may be significant errors in logic or fact.
  • 5. POOR FAIL 0 - 34 Poorly organised, superficial and descriptive with negligible understanding of the issues involved and clearly inadequate analysis. No evidence of having grasped the immediately relevant literature. Plagiarism Plagiarism, if proved, reduces the mark to zero, but poor referencing also loses many marks. Students are allowed to use the research topic identified by your earlier module or they could choose from one of the topic listed below or topics approved by your supervisor. 385ACC
  • 6. Advanced Study for Accounting and Finance Dissertation Topics No. Topics 1. Corporate Reporting 2. Finance and Banks 3. Financial Institutions 4. Contemporary Accounting 5. Internal Auditing 6. External Auditors and Fraud 7. Forensic Audit 8. Risk Management Process 9. Corporate Governance 10. Corporate Social Responsibility (Corporate Sustainability) and Stakeholders 11. Accountants’ Ethics (Does Board's Independance Matters?) 12. Impact of interest rates and exchanges rates on stock prices 13. Islamic Banking in the modern world 14. Impact of Non-Audit Services provided by external auditors 15. Fundamentals in stock market
  • 7. 16. Mergers and Acquisitions in various industries 17. Tax impact on countries’ economy 18. Goods and Services tax – a burden to the people? 19. Accounting and Modern Technology 20. Earnings Management 21. Forecasting Exchange Rates 22. Sports Finance 23. Competition, Efficiency and Stability in Banking 24. Personal Finance 25. General Financial Accounting 26. Calendar Effects
  • 8. Dissertation Topics Topic 1 Corporate Reporting Topic Background: A corporate report is a comprehensive report on a company's activities throughout the preceding year. Corporate reports are intended to give shareholders and other interested people information about the company's activities and financial performance. The primary objective of corporate reporting is to provide useful information for decision making. Example research questions could include: • To examine the issue of integrated reporting in international reporting regime. • The feasibility of harmonization of financial reporting. • Corporate governance in areas of audit, financial and management reporting, etc. • Executive remuneration corporate governance, discretionary accruals, etc. • Corporate responsibility in environmental and social accounting. • Narrative reporting in qualitative research in social issues.
  • 9. Topic 2 Finance and Banks Topic Background: The aim of Finance and Banks is to provide an outlet for the increasing flow of scholarly research concerning financial institutions and the money and capital markets within which they function. The emphasis is on theoretical developments and their implementation, empirical, applied, and policy-oriented research in banking and other domestic and international financial institutions and markets. The purpose is to improve communications between, and within, the academic and other research communities and policymakers and operational decision makers at financial institutions - private and public, national and international, and their regulators. Example research questions could include: • To investigate the empirical relationships between the effectiveness of financial markets in international and domestic financial and non- financial sectors.
  • 10. • To examine the role of communication among different stakeholders for effective decision making in banking and finance. • To assess the impact of internet on banking and finance. • Examine the openness of the banking and financial sectors in your country. • To examine the effect of Brexit on the European Union. Topic 3 Financial Institutions Topic Background: A financial institution is an establishment that conducts financial transactions such as investments, loans and deposits. Almost everyone deals with financial institutions on a regular basis. Everything from depositing money to taking out loans and exchanging currencies must be done through financial institutions. Example research questions could include: • Examine the roles and functions financial institutions play in the society. • Choose a financial institution product to examine their features in off-balance sheet
  • 11. disclosure. • Opportunistic behaviors in disclosure of intangibles. • Power and rumours in financial sector. • Politics in financial institutions. Topic 4 Contemporary Accounting Topic Background: Contemporary Accounting Research is a peer-reviewed academic journal covering research on all aspects of accounting's role within organizations, markets, or society. Example research questions could include: • Firms’ characteristics on average shares returns. • Ownership concentration, family control and audit firm choice. • Political connection and audit quality. • Effects of Asian Financial Crisis on audit quality. • Audit Committee and audit quality. Topic 5 Internal Auditing Topic Background: Internal auditing is an independent, objective assurance and consulting activity designed to
  • 12. add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. Example research questions could include: • The influence of audit accountability in internal audit. • Expertise, public interest and risk governance in internal audit role. • Management control system – an internal audit perspective. • Corporate governance and internal audit. • Internal audit in developing countries. Topic 6 External Auditors and Fraud Topic Background: In light of the recent economic crises and the corporate scandals of the early 2000’s, the role of the external auditor as a deterrent to corporate failure has been the subject of much discussion. Issues like auditor independence, and audit mechanisms /processes are now at the forefront of debate. Also the role of the external auditors in relation to fraud detection and
  • 13. reporting is increasingly being challenged, as well the auditor’s liability. There is also much debate about whether the audit market is functioning effectively and whether there is adequate competition as the large accounting firms dominate the market. Example research questions could include: • Does the audit opinion/report have an impact on share price movements? • Do Audit Committees have a significant role to play in corporate financial reporting? • The cost of the SOX requirements versus audit quality. • Can the audit firms continue in their current form offering audit and consultancy services to their clients or should audit firms be separate? • Should the audit market be more closely regulated? Topic 7 Forensic Audit Topic Background: A forensic audit is an examination and evaluation of a firm's or
  • 14. individual's financial information for use as evidence in court. A forensic audit can be conducted in order to prosecute a party for fraud, embezzlement or other financial claims. Example research questions could include: • A stakeholder view of forensic audit • Empirical evidence of forensic audit on fraud detections. • The effectiveness of forensic audit in financial, management and audit reports. • The effects of forensic audit on audit opinions. • The impacts of forensic audit on share price on the company. Topic 8 Risk Management Process Topic Background: Risk Management is the systematic application of management policies, procedures and practices to the tasks of establishing the context, identifying, analyzing, assessing, treating, monitoring and communicating. It is an iterative process that, with each cycle, can contribute progressively to organizational improvement by providing management with a greater insight into risks and their impact.
  • 15. Example research questions could include: • What was the effect of the financial crisis on bank’s and country’s credit ratings? • What main factors determine the estimation of credit rating models? Topic 9 Corporate Governance Topic Background: Corporate governance continues to be a hugely topical issue in finance. From the corporate failures of the likes of Polly Peck in the 1980s and Enron in 2001, up to the current controversy over bankers pay, it is subject rarely out of the news. The issue of how companies are controlled focuses on mechanisms such as the board of directors, executive pay structures, the use of consultants, levels of disclosure, regulation and codes of practice (e.g. Cadbury, Greenbury, Hampel). The underlying idea being that good governance should ultimately lead to long term gains for shareholders.
  • 16. Example research questions could include: • Do firms with larger boards perform better? • Is there a link between the pay of directors and the performance of their company? • What factors determine the level of corporate disclosure? • What can be early fraud detection measures taken by a company? Topic 10 Corporate Social Responsibility (Corporate Sustainability) and Stakeholders Topic Background: There has been increasing attention on the importance of corporate social responsibility (CSR) reporting worldwide. While the number of academic studies in this area has increased substantially in recent years, there does not seem to be any clear consensus concerning whether engaging in outlays on corporate social and environmental reporting, perhaps as part of the corporate social responsibility agenda of a company, is conducive to augmenting capital market returns or otherwise (Murray et al, 2006). It is however suggested that on
  • 17. average, socially responsible firms may yield higher stock returns than socially reprehensible firms (Brammer et al, 2006). In any case, enhanced capital market performance remains a strong potential driver for firms to engage in good corporate social performance as well as CSER activities. The European Commission (2001) defines corporate social responsibility as "a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with stakeholders on a voluntary basis." The efficient markets hypothesis suggests that information regarding a company’s social and environmental performance should be reflected in the stock market. It is also suggested that enhanced corporate social responsibility should lead to enhanced returns (Brammer & Pavelin, 2006). A research study that examines CSER practices at the firm level in specific industries will help shed light on any possible relationship between the quality
  • 18. of a firm’s CSER and its capital market performance. Example research questions could include: • What is CSR reporting? How different is that to conventional corporate reporting? • Does a company’s quality of CSR reporting affect the company’s financial performance? • What are the incentives for firms to engage in corporate social activities? • When is it feasible for firms to engage in profit-sacrificing CSR? • How does the interaction of competition and regulation shape the nature of corporate social responsibility? Topic 11 Accountants’ Ethics (Does Board's Independance Matters?) Topic Background: Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an
  • 19. example of professional ethics. Accounting introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors. Example research questions could include: • Does stakeholder pressure influence company Greenhouse Gas emission? • Audit perspective on under-reporting on time. • Linguistic performance on audit opinions. • The Impact on National Culture on Interpretation of uncertain expressions in financial and audit reports. • What makes a board independent? Topic 12 Impact of interest rates and exchanges rates on stock prices Topic Background: Stock exchange and interest rate are two crucial factors of economic growth of a country. The impacts of interest rate on stock exchange provide important
  • 20. implications for monitory policy, risk management practices, financial securities valuation and government policy towards financial markets. Show empirical relationship between stock index and interest rate for developed and developing countries like Australia, Bangladesh, Canada, Chile, Colombia, Germany, Italy, Jamaica, Japan, Malaysia, Mexico, Philippine, S. Africa, Spain, or Venezuela. Stationarity of market return is tested and found none of this stock market follows random walk model, means not efficient in weak form. To investigate the reasons of market inefficiency, relationship between share price and interest rate, and changes of share price and changes of interest rate determined through both time series and panel regressions. Example research questions could include: • Firms’ characteristics and risk, distress risk and average stock returns on share prices. • Impacts of monetary and fiscal policies on stock prices. • Continuous disclosure and information asymmetry on forensic accounting
  • 21. Topic 13 Islamic Banking in the modern world Topic Background: Islamic banking is banking or banking activity that is consistent with the principles of sharia (Islamic law) and its practical application through the development of Islamic economics. As such, a more correct term for Islamic banking is sharia compliant finance. Sharia prohibits acceptance of specific interest or fees for loans of money (known as riba, or usury), whether the payment is fixed or floating. Investment in businesses that provide goods or services considered contrary to Islamic principles (e.g. pork or alcohol) is also haraam ("sinful and prohibited"). Although these prohibitions have been applied historically in varying degrees in Muslim countries/communities to prevent un-Islamic practices, only in the late 20th century were a number of Islamic banks formed to apply these principles to private or semi-private commercial institutions within the Muslim community
  • 22. Example research questions could include: • Audit fee determination and client loyalty in Islamic audit • Audit fee and rotation: An Islamic perspective • Propensity for carbon disclosure in the Islamic world • The concept of risk from the Islamic perspective • Factors associated with students’ performance in accounting and auditing in the Islamic countries Topic 14 Impact of Non-Audit Services provided by external auditors Topic Background: The emergence of professional service firms in recent years has resulted from a growing demand from businesses for specialist advice to help them achieve business advantage in an increasingly competitive market place. Much of this advice is requested from audit firms, first because auditors are trained to understand the dynamics of a business from an external perspective and also because
  • 23. independent viewpoint can often shed light on problems that may appear intractable from within an organization. Example research questions could include: • Services required by legislation or contract to be undertaken by the auditors of the business. • Services that it is most efficient for the auditors to provide because of their existing knowledge of the business, or because the information required is a by-product of the audit process. • Services that could be provided by a number of firms. In this case, the fact that the firm is the auditor is incidental and it would generally only be chosen because, for example, it had won a tender process. Topic 15 Fundamentals in stock market Topic Background: The general implication of stock market efficiency is that markets receive new information about all aspects that affect stock prices but prices adjust with
  • 24. such speed that investors are not capable of realizing above-average trading profits by trading on that information. Tests of the validity of the EMH have been carried out in most of the stock exchanges all over the world. A comprehensive review of the literature illustrates that even when one sort of test (the serial correlation coefficient test, the run test, the variance ratio test, etc.) rejects the random walk hypothesis, other tests may not. For example, tests may show monthly prices follow a random walk, but weekly prices or daily prices may not. Alternatively, the returns on indexes for a very long period may be shown to be independent whilst the returns on indexes for sub-period may be dependent. Therefore, applying a variety of tests to different types of data and comparing the results on the bases of similar sort of data and test implements will improve the accuracy of the study.
  • 25. Topics that might be covered in this type of study include tests of the EMH (Weak, Semi strong or Strong form), stock volatility issues or the implications of behavioral finance. Example research questions could include: • Evaluating market efficiency by testing for the random walks in stock prices • Can technical analysts generate abnormal gains? • Do actively managed funds outperform the market? Topic 16 Mergers and Acquisitions in various industries Topic Background: Many firms continue to use mergers and acquisitions as an alternative to organic growth as a means of expanding company activities. They can be particularly useful when firms seek entry into new markets (geographic or product) or when the benefits from economies of scale large. Mergers tend to categorized as vertical, horizontal or conglomerate and can be funded either from retained earnings, or by issues of either debt or equity.
  • 26. There is an extensive literature on mergers, ranging from the motivations behind such activity, the success (or otherwise!) of mergers, to in-depth case studies of particular, generally high profile mergers. Example research questions could include: • Do mergers actually create shareholder value? • Why do mergers fail? • Does the way a merger is funded determine its likely success? Topic 17 Tax impact on countries’ economy Topic Background: The structure and financing of a tax change are critical to achieving economic growth. Tax rate cuts may encourage individuals to work, save, and invest, but if the tax cuts are not financed by immediate spending cuts, they will likely also result in an increased federal budget deficit, which in the long-term will reduce national saving and raise interest rates. The net impact on growth is uncertain, but many estimates suggest it is either small or negative. Base-broadening measures can eliminate the effect of
  • 27. tax rate cuts on budget deficits, but at the same time, they reduce the impact on labor supply, saving, and investment and thus reduce the direct impact on growth. They may also reallocate resources across sectors toward their highest-value economic use, resulting in increased efficiency and potentially raising the overall size of the economy. Results in the literature suggest that not all tax changes will have the same impact on growth. Reforms that improve incentives, reduce existing distortionary subsidies, avoid windfall gains, and avoid deficit financing will have more auspicious effects on the long-term size of the economy, but may also create trade- offs between equity and efficiency. Example research questions could include: • Impact of various forms of tax on the common people. • Impact of various forms of tax on businesses. • Impact of a country’s economy at Global scale. • Recent examples of major impacts of tax on countries globally.
  • 28. Topic 18 Goods and Services tax – a burden to the people? Topic Background: Goods and Services Tax (GST) is a consumption tax imposed on the sale of goods and services. In some countries it is also called Value Added Tax (VAT). It is a new tax instrument introduced by the Malaysian government soon, estimated in 2012 would be the soonest year of implementation (Customs Department, 2010). The introduction of GST in Malaysia has called many arguments from various parties including academics, professionals and the nation (would become the taxpayers) on how GST affect goods prices-increase or decrease. The onus of GST is to replace the current Sales Tax and Service Tax in line with the government policy of conforming policies of AFTA. Example research questions could include: • Counties benefitting from GST, reasons and impacts on the economy. • Recent introduction of GST bill in countries and the future of the country.
  • 29. • Some examples of country with no GST and their global presence. Topic 19 Accounting and Modern Technology Topic Background: The biggest impact IT has made on accounting is the ability of companies to develop and use computerized systems to track and record financial transactions. IT networks and computer systems have shortened the time needed by accountants to prepare and present financial information to management. This system allows companies to create individual reports quickly and easily for management decision making. Other capabilities of computerized accounting systems are: Increased Functionality, Improved Accuracy, Faster Processing, and Better External Reporting. Example research questions could include: • The shift from manual to digital storage and calculation of ledgers. • Security threats when data stored on the cloud. • Accuracy of information, manual vs digital. • How modern technology is changing the way accountants
  • 30. work. Topic 20 Earnings Management Topic Background: Earnings management continues to be a topical issue in finance. Why and how companies manipulate earning figures? Prior studies on earnings management have identified several reasons, including income smoothing (Moses, 1987; Yoon and Miller, 2002b), management compensation (Healy, 1985; Gaver et al., 1995; Holthausen et al., 1995), ownership control (DeAngelo, 1986, 1988; Perry and Williams, 1994), equity offerings (Loughran and Ritter, 1995; Loughran and Ritter, 1997; Rangan, 1998; Teoh et al., 1998; Yoon and Miller, 2002a) and political costs (Liberty and Zimmerman, 1986; Jones, 1991; Cahan, 1992; Maydew, 1997; Han and Wang, 1998). Previous researches on earning management have focused on accrual-based earning management and recent studies shift to real transaction-based earnings
  • 31. management. Example research questions could include: • Do firms manipulate earnings through real transaction during the period of seasoned equity offering, and how? • Is the relationship between accrual-based earnings management and real transaction- based earnings management substitute or complement? • What is the relationship between earnings management and firm value? Topic 21 Forecasting Exchange Rates Topic Background: The purpose of this research is to investigate the application of different forecasting methods to predict the exchange rates of advanced, emerging and frontier market economies. To date, research on forecasting exchange rates has tended to focus mostly on advanced economies. Little attention has been paid on emerging and frontier market currencies and this research fills a major gap in the literature. The motivating factors for the examination of foreign
  • 32. exchange volatility are twofold. Firstly, like all other financial markets the market for foreign exchange has large temporal variations in volatility. Secondly, recent years have seen the development of models of conditional heteroscedasticity, which have been proven to be highly satisfactory tools to describe the phenomenon of heteroscedasticity in residuals over time. The prime reason for focusing on emerging and frontier markets exchange rates derives from the fact that the financial linkages between these markets with global economy have risen significantly in recent decades. It is believed that advanced economies are the main participants in the financial globalization process, but emerging and frontier markets have also started to participate. Emerging and frontier markets often receive foreign direct investment (FDI) and other financial flows from advanced economies. Mauro et al. (2006) stated that capital flows from advanced to emerging and frontier countries have significantly
  • 33. increased since the mid-1990s. This dramatic increase in capital flows to emerging and frontier countries has created new challenges for policy makers, academics, investors, individual firms and various agents for these countries. Exchange rate volatility plays a significant role in this financial globalization process. So as to manage this process effectively, it is very important for the policy makers and various agents to be able to generate accurate forecasts of exchange rates and their anticipated volatilities. Thus, it would be of great importance to investigate whether established time series models, econometric models or a combination of both models perform equally well for emerging and frontier countries. Example research questions could include: • To check whether the volatility is present in emerging and frontier countries exchange rate series.
  • 34. • To examine whether the traditional univariate volatility models, used widely and successfully in the literature in relation to advanced countries, could perform equally well in emerging and frontier countries. • To investigate the impacts of good and bad news shocks upon advanced, emerging and frontier markets currencies exchange rates. • To investigate the long- and short-run relationships of exchange rates with macroeconomic fundamentals and subsequently to examine exchange rates’ speed of return to equilibrium. • To compare the forecasting performance of a causal econometric approach with time series approaches in the context of advanced, emerging and frontier markets exchange rates. Topic 22 Sports Finance Topic Background: With the ever increasing commercialization of sport, sports finance has rapidly grown to become an area of finance in its own right. General areas of research in this field could
  • 35. include the funding and/or financial legacy of major sporting events, a comparison of the American and European financing models or the impact of regulation on sport funding. Football has arguably the highest profile of all sports and in recent years the financial performance of football clubs has increasingly come under close scrutiny. Many clubs in the English Premier League are accused of spending too much on wages and salaries and being dependent on borrowed money or money from the sale of television rights. Added to this are the inflated prices paid for the transfer of players. There is a huge amount being written on this topic, and accountants Deloittes produce an annual report on the financial performance of football clubs. Example research questions could include: • Can the American model be applied in the UK – financial impact • Analyse the financial legacy of major sporting events. • Will the financial regulations imposed by UEFA work? • Does success on the field of play result in healthy financial statements?
  • 36. • Why do so many football clubs in the English Premier League experience severe financial problems? Is it solely due to poor financial management? Topic 23 Competition, Efficiency and Stability in Banking Topic Background: The question of whether more competition in banking is good or bad for financial system stability in general and individual bank risk in particular has been intensely debated in academic, as well as policymaking and regulatory circles, and there is no academic consensus. Moreover, what role the efficiency could play between competition and bank stability? The project can analyse efficiency and productivity in banking in a country / area of your choice, and /or assess the impact of market competition on bank’s performance, and / or empirically examine the relationship between competition and systemic risk.
  • 37. Example research questions could include: • Efficiency (and productivity) analysis in banking • Assess the impact of increasing banking competition on financial stability • Does competition reduce the risk of bank failure? • Empirically examine the relationship between developments in bank efficiency and bank risk Topic 24 Personal Finance Topic Background: Personal Finance includes a wide range of topics, for example from the consumer perspective, decisions on income, saving, borrowing and lending. From a business perspective we have businesses involved in investment, mortgages and real estate, banking and consumer credit, pensions and insurance. Regardless of perspective, personal finance can be explored along many dimensions including behavioural finance, economics (macro and micro), politics, ethics, law, gender, sociology, psychology and information technology.
  • 38. One of the most important topic areas within Personal Finance is Personal Financial Education (PFE), for which the US term is Financial Literacy Education (FLE). PFE/FLE can be thought of as how those who currently know about these things might ensure that everyone has appropriate and adequate grasp of what they need to know. PFE/FLE concerns are remarkably similar across a wide range of countries so knowledge gained in the UK will translate easily into expertise elsewhere. One consequence of the increases in interest in these areas is a wealth of material, including academic material and government reports. The OECD has taken a formal interest in PFE/FLE since 2008 and its information gateway is an excellent route into studying these concerns. Example research questions could include: • How is one’s approach to personal finance differentially affected by characteristics such as age, gender, income, wealth, social class, etc. • In terms of PFE/FLE, what is current best practice and how can this best practice:
  • 39. • Be scaled up to serve all members of a society? • Be applied in different countries? • How can the vulnerable best be financially protected without inhibiting the creation and delivery of financial services? Topic 25 General Financial Accounting Topic Background: This area can cover a range of topics in ‘classic’ Financial accounting, for instance, accounting standards or financial reporting. Example research questions could include: • Comparison of accounting standards in different countries • IFRS and local accounting standards • Analysis of specific accounting standards (and changes) and implications for financial reporting Topic 26 Calendar Effects Topic Background: Calendar effects are cyclical anomalies in returns, which appears to be related to the calendar.
  • 40. The most important calendar anomalies are the January effect and the weekend effect. Many calendar effects have diminished, disappeared or even reversed since their discovery. Example research questions could include: • Are there still significant calendar effects, such as January effects? • What factors may contribute to the calendar effects? • Whether the calendar effects found can be utilized to generate positive investment returns? • To test the profitability of trading rules based on calendar anomalies. CLA2 Assignment Student Name Course Code: Course Name Month Day, Year Westcliff University Instructor’s Name The Title page should include your title and name. Please add your name in the “Student Name” field. When finished, delete
  • 41. these instructions and add your own speaker notes. This is where you will introduce yourself and what you will be presenting on. Make sure you include all that information here in the notes instead of the slide. 1 Slide Title Only bullet points should be here on the slide Use bullet points to highlight the main ideas in your presenter’s notes. The narrative belongs in the notes Slide 2 : Attention grabber. Put a thought-provoking question or image here. Make sure you put your narrative here – this is what you would say if presenting live. Only bullet points are used on the slides, and must follow the PPT Best Practices Rule of 6X6: No more than 6 bullet points No more than 6 words per bullet point Also, use light background colors and dark text colors for easier reading. Here you will identify your chosen environmental issue. As identified in the syllabus, the list below will give you some ideas, but you may choose something not on the list. Some of the topics may need to be narrowed in focus. Endangered Species (general or focus on one particular species) Saving the Rainforests (or wetlands or any other biome in danger) Wildlife Conservation (national parks, reserves, hunting) Pollution (air, water) Human Overpopulation (food & water shortages, habitat destruction)
  • 42. Remember to remove these instructions and put what you would say if presenting live here. 2 Slide Title Only bullets Highlight the main ideas here Narrative belongs in the notes Balance information on slide Slides 3-5: Explain the topic. What is the problem and why is it a problem (do NOT copy and paste information from other websites, use your own words). Include images to help explain your points and to make your slides more interesting. Do not overload images and words. Remember that less is more. Make sure you put your narrative here – this is what you would say if presenting live. Remember to remove these instructions and put what you would say if presenting live here. 3 Slide Title Only bullets Highlight the main ideas here Narrative belongs in the notes Slides 3-5: Explain the topic. What is the problem and why is it a problem (do NOT copy and paste information from other websites, use your own words). Include images to help explain your points and to make your slides more interesting. Make sure you put your narrative here – this is what you would say if presenting live.
  • 43. Remember to remove these instructions and put what you would say if presenting live here. 4 Slide Title Only bullets Highlight the main ideas here Narrative belongs in the notes Slides 3-5: Explain the topic. What is the problem and why is it a problem (do NOT copy and paste information from other websites, use your own words). Include images to help explain your points and to make your slides more interesting. Make sure you put your narrative here – this is what you would say if presenting live. Remember to remove these instructions and put what you would say if presenting live here. 5 Slide Title Only bullets Highlight the main ideas here Narrative belongs in the notes Cite quotes/paraphrases in notes Slides 6-8: Explain what can be done (or what is being done) to solve the problem. You may want to include specific laws and regulations related to your topic here. Make sure you put your narrative here – this is what you would say if presenting live. Remember to include your citations here in the notes. The references will go at the end on the reference slide.
  • 44. Remember to remove these instructions and put what you would say if presenting live here. 6 Slide Title Only bullets Highlight the main ideas here Narrative belongs in the notes Cite quotes/paraphrases in notes Slides 6-8: Explain what can be done (or what is being done) to solve the problem. You may want to include specific laws and regulations related to your topic here. Make sure you put your narrative here – this is what you would say if presenting live. Remember to include your citations here in the notes. The references will go at the end on the reference slide. Remember to remove these instructions and put what you would say if presenting live here. 7 Slide Title Only bullets Highlight the main ideas here Narrative belongs in the notes Cite quotes/paraphrases in notes Slides 6-8: Explain what can be done (or what is being done) to solve the problem. You may want to include specific laws and regulations related to your topic here. Make sure you put your narrative here – this is what you would say if presenting live. Remember to include your citations here in the notes. The
  • 45. references will go at the end on the reference slide. Remember to remove these instructions and put what you would say if presenting live here. 8 Slide Title Only bullets Highlight the main ideas here Narrative belongs in the notes Slides 9-10: What can one individual do to help? Offer advice and tips to your peers about how individuals can help to solve the problem or promote awareness. Make sure you put your narrative here – this is what you would say if presenting live. Remember to remove these instructions and put what you would say if presenting live here. 9 Slide Title Only bullets Highlight the main ideas here Narrative belongs in the notes Slides 9-10: What can one individual do to help? Offer advice and tips to your peers about how individuals can help to solve the problem or promote awareness. Make sure you put your narrative here – this is what you would say if presenting live. Remember to remove these instructions and put what you would say if presenting live here.
  • 46. 10 Slide Title Summarize - Only bullets Highlight the main ideas here Narrative belongs in the notes Slide 11: Summarize or restate the problem/issue; include any image credits or sources. Make sure you put your narrative here – this is what you would say if presenting live. Remember to remove these instructions and put what you would say if presenting live here. 11 Current Event – Week 1 Only bullets Highlight the main ideas here Narrative belongs in the notes Slide 12-13 : Current Event from the Week 1 ALA Make sure you put your narrative here – this is what you would say if presenting live. Remember to remove these instructions and put what you would say if presenting live here. 12 Current Event – Week 1 Only bullets Highlight the main ideas here Narrative belongs in the notes
  • 47. Slide 12-13 : Current Event from the Week 1 ALA Make sure you put your narrative here – this is what you would say if presenting live. Remember to remove these instructions and put what you would say if presenting live here. 13 Topic Video Critical Thinking & Reasoning Only bullets Highlight the main ideas here Narrative belongs in the notes No more than 6 bullets Slide 14: Topic Video from the Week 6 ALA Subsequently, you will include in your CLA2 assignment a separate and distinct heading titled Topic Video Critical Thinking & Reasoning. You are to critically think about the solution presented and that you researched and apply critical thinking and reasoning skills to present one of the following (include every item in the bullet list below, or you will not receive full credit): Affirm the solution presented in the video Partially affirm the solution presented in the video Disagree or provide an alternative solution to the problem presented in the video Approximately 150 to 250 words in length (minimum of 2 paragraphs) in this notes section Please be sure to provide justification by citing the article researched within the text, and include the proper reference information in the reference page of your assignment.
  • 48. Make sure you put your narrative here – this is what you would say if presenting live. Remember to remove these instructions and put what you would say if presenting live here. 14 Thank you. Any Questions? References Holt, D. (2016). Branding in the age of social media. Harvard Business Review (online). Retrieved from: https://hbr.org/2016/03/branding-in-the-age-of-social-media McShane, S., & Von Glinow, M. (2017). Organizational behavior (8th ed.). New York, NY: McGraw-Hill Smith, T. M. (2015). Elements of ecology (9th ed.). New York: Pearson. Last slide – References – This is where you list your references, in Times New Roman font – 18pt (different than paper so it can be seen). Special Note: It is difficult to make the system do a hanging indent so do not worry about it. Remember to include the correct reference listings and place in alphabetical order. Remember to remove these instructions and put what you would say if presenting live here. 16 Comprehensive learning assessment – CLA 1
  • 49. From 3100 B.C.E. to 220 C.E., Mesopotamian, African, American, Indian, Chinese, Grecian and Roman civilizations flourished with developments that changed the world. As the regions grew, they developed complex processes and structures that were specific to their religious beliefs, social norms, and ethical needs. For this assessment, you will be comparing and contrasting these civilizations with special emphasis on their gods, social rulers, and social order. In a digital format, you will create a presentation showcasing the differences and similarities between the regions. You are able to use any digital format you would like to create the presentation. There are many free programs available online that are movie makers, slide presentation format (a template is provided for this), or even a combination of multiple presentation styles. Your presentation should include photos, graphs, quotes, and/or video clips that show your synthesis of the coursework on the two regions and individual research you have completed. You should include at least three scholarly articles in your research and cite appropriately.