• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Classification Advanced
  • Course subject Business
  • Areas of interest Commerce
  • Academic career PGRD
  • Mode of delivery In Person
  • Offered in First Semester 2016
    Second Semester 2016
    See Future Offerings

This is an advanced course which examines positive theories of financial reporting.  Empirical research relating to the use of accounting in contracts, accounting discretion, and the relationship between accounting information and firm value is critically analysed.  The course also examines the key theoretical perspectives essential to the understanding of empirical accounting research.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

On successful completion of the course students will be able to:

  • Describe the research process and what is meant by “science” and the “scientific method”.
  • Understand the place of theory in research, the nature of theory and theory building versus theory testing.
  • Discuss critically the different approaches that are argued for in different research paradigms in the philosophy of science.
  • Be able to analyse a research problem area and formulate research questions for a research project that is both significant and feasible for an Honours or PhD programme.
  • Engage in research that is mindful of the interests of participants and stakeholders and at all times adheres to relevant codes of practice and aims for the highest standards of ethical conduct.
  • Be able to choose a research design to address research questions as posed, while being mindful of issues of validity, reliability and measurement.
  • Plan a research study using any one of several methods, including: experimental, archival, survey and qualitative approaches.
  • Know how to present the results of a research project in a research article and/or thesis in an effective manner.
  • Be able to develop a research proposal for a topic of their choice.

Other Information

See the course outline on the College courses page. Outlines are uploaded as they become available. 

Indicative Assessment

  • Research Assignment 35%
  • Seminar Report & Discussion  30%
  • Research Essay 35%

The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.


Students taking this course are expected to commit at least 12 hours a week (including non-teaching weeks) to completing the work. This will include attending classes, course reading, research, writing and assignment work.

Requisite and Incompatibility

You will need to contact the Research School of Accounting to request a permission code to enrol in this course.


Tuition fees are for the academic year indicated at the top of the page.  

If you are a domestic graduate coursework or international student you will be required to pay tuition fees. Tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.

Student Contribution Band:
Unit value:
6 units

If you are an undergraduate student and have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). You can find your student contribution amount for each course at Fees.  Where there is a unit range displayed for this course, not all unit options below may be available.

6.00 0.12500
Domestic fee paying students
Year Fee
2016 $3660
International fee paying students
Year Fee
2016 $4878
Note: Please note that fee information is for current year only.

Offerings, Dates and Class Summary Links

The list of offerings for future years is indicative only.
Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.

First Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
2794 15 Feb 2016 26 Feb 2016 31 Mar 2016 27 May 2016 In Person N/A

Second Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
7759 18 Jul 2016 29 Jul 2016 31 Aug 2016 28 Oct 2016 In Person N/A

Responsible Officer: Registrar, Student Administration / Page Contact: Website Administrator / Frequently Asked Questions