This course is designed to provide students with a more in-depth understanding of the concepts and issues involved with accounting and commerce related areas by integrating and synthesizing the knowledge and skills acquired to undertake an applied research project. Students will undertake independent research work through instructional guidance to develop a research proposal, literature review and write up of a research project. 

Learning Outcomes

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

1. Critically analyse advanced issues in accounting and commerce contexts.
2. Demonstrate a solid understanding of research in the selected topic(s).
3. Critically evaluate the complex ideas and research issues involved in the selected topic(s).

Research-Led Teaching

This is a research-based course, requiring students to search for, and critically evaluate, relevant articles when completing the assessments for this course.

Recommended Resources

It is recommended that students have access to a computer with a reliable internet connection to be able to complete assessments. There are a variety of online platforms you will use to participate in your study program. These could include research journal articles, videos for lectures and other instructions, email and other messaging tools for communication, interactive web apps for formative and collaborative activities, print and/or photo/scan for handwritten work and drawings, and home-based assessment.

Staff Feedback

Students will be given feedback in the following forms in this course:

• written comments
• verbal comments
• feedback via consultation with staff

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). Feedback can also be provided to Course Conveners and teachers via the Student Experience of Learning & Teaching (SELT) feedback program. SELT surveys are confidential and also provide the Colleges and ANU Executive with opportunities to recognise excellent teaching, and opportunities for improvement.

Other Information

ASSESSMENT REQUIREMENTS

As a further academic integrity control, students may be selected for a 15 minute individual oral examination of their written assessment submissions.

Any student identified, either during the current semester or in retrospect, as having used ghost writing services will be investigated under the University’s Academic Integrity Rule.

 

COMMUNICATION

Email and Forums on the Wattle Course Website

Email and the Wattle course website are the preferred ways of communication. Student forums are set up on Wattle for each topic and can be viewed by all enrolled students and teaching staff. Students are encouraged to post any questions they have in the appropriate forum.

If necessary, the lecturer and tutors for this course will contact students on their official ANU student email address. Students should use this email address when contacting staff as spam filters used by ANU may not allow other email addresses to be received. Information about your enrolment and fees from the Registrar and Student Services' office will also be sent to this email address.

 

Announcements

Students are expected to check the Wattle site for announcements about this course, e.g. changes to timetables or notifications of cancellations.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Recent corporate failures and the research process
2	Agency theory and earnings management
3	Non-GAAP reporting
4	Event study
5	Corporate social responsibility performance and reporting
6	Introduction to empirical accounting research methods STATA Module I
7	Capital market participants I: CEO
8	Capital market participants I: Board of directors
9	Capital market participants II: Financial analysts
10	Practical assignment presentations
11	STATA Module II	Group research assignment
12	Other capital market participants and course review

Tutorial Registration

No tutorials in this course.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
In-class assessment	15 %	24/02/2025	28/03/2025	1,2,3
Weekly group seminar presentation	10 %	24/02/2025	28/03/2025	1,2,3
Group research assignment	30 %	15/05/2025	28/05/2025	1,2,3
Weekly individual participation in seminars	5 %	24/02/2025	28/03/2025	1,2,3
Final Examination	40 %	29/05/2025	13/06/2025	1,2,3

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details

Policies

ANU has educational policies, procedures and guidelines , which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Integrity Rule before the commencement of their course. Other key policies and guidelines include:

• Academic Integrity Policy and Procedure
• Student Assessment (Coursework) Policy and Procedure
• Extenuating Circumstances Application
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure
• Code of practice for teaching and learning

Assessment Requirements

The ANU is using 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. For additional information regarding Turnitin please visit the Academic Skills website. In rare cases where online submission using Turnitin software is not technically possible; or where not using Turnitin software has been justified by the Course Convener and approved by the Associate Dean (Education) on the basis of the teaching model being employed; students shall submit assessment online via ‘Wattle’ outside of Turnitin, or failing that in hard copy, or through a combination of submission methods as approved by the Associate Dean (Education). The submission method is detailed below.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.

Participation

Course Delivery: There will be a weekly on-campus seminar. All preparatory materials will be posted on Wattle, which must be reviewed prior to each seminar. Please check Wattle for details of the seminar and the closer to the start of the semester. Attendance is important because the seminar will not be recorded.

Attendance at all seminars, while not compulsory, is expected in line with the Code of Practice for Teaching and Learning, clause 2 paragraph (b).

Examination(s)

Information regarding permitted examination materials for the course will be available on the examination timetable website when the examination timetable is released:

http://timetable.anu.edu.au/

Assessment Task 1

In-class assessment

Due date: The due date listed in the assessment summary is the earliest possible date. There will be three written in-class assessments from Week 2 to Week 12, with the first assessment no later than Week 4.

Return date: The assessment mark will be provided on Wattle within two weeks.

Details of task: You will be asked to complete three short (randomly over Weeks 2 to 12) written in-class assessments during our scheduled seminars. You will be required to respond to questions that will relate to either the preparatory materials (e.g., lecture notes and readings) for the seminar, or the activities covered in that week's seminar. You must write your brief response within a specified period of time. You will not have access to your notes or electronic devices during these assessments, which will be completed on paper and collected immediately afterwards. The best way to prepare for this assessment is to come to class having completed the preparatory work and to actively participate in the seminar activities

Weight: 15% (5% each)

Marks for each assessment will be allocated according to the following:

0 marks

• Awarded for low-quality or substantially incomplete responses, or evidence that responses are not the product of sufficiently independent work.

1 mark

• Demonstrates minimal effort or partial completion of tasks.
• Shows limited understanding or depth of thought in addressing the questions.

2 marks

• Addresses some aspects of the assignment with basic accuracy.
• Provides a partially correct response but lacks depth, clarity, or sufficient detail in key areas.

3 marks

• Offers a reasonably complete and organized set of responses.
• Demonstrates an adequate understanding of the material, though some analysis or critical insights may be missing.

4 marks

• Presents a thorough, well-structured response, with strong evidence of understanding.
• Exhibits mostly accurate, detailed discussion, though minor gaps or inconsistencies might be present.

5 marks

• Delivers an excellent, comprehensive response that thoroughly addresses all questions.
• Shows clear, in-depth analysis and insight, with virtually no substantive errors or omissions.

More information will be provided in Week 1 for this assessment item.

Note: there will be no late submissions permitted for this assessment item.

Assessment Task 2

Weekly group seminar presentation

Due Date: The due date listed in the assessment summary is the earliest possible assessment date. This task is assessed weekly, commencing in Week 2.

Return Date: The return date listed in the assessment summary is the latest possible return date.

Details of task: Students form groups in Week 1, and the group size depends on the enrollment. Starting in Week 2, every group will be required to lead the class discussion on academic articles. All the articles will be available on Wattle one week prior to the seminar. While you are not expected to present a complete ‘lecture’ on your topic, you should prepare a small number of PowerPoint slides or hand-outs highlighting key issues (i.e., research questions/motivations/method) relevant to your readings. The group's evaluation will be based on the depth of your understanding of the assigned readings, how effectively you relate these articles to the core topics covered in this course and your engagement level during class discussions. Further information will be discussed in Week 1.

Group Sign-ups

You are free to join/create groups with students enrolled in BUSN8801 for the purpose of completing the group presentation and the group research assignment. Please note that you need to remain in the same group for the two tasks. Further information will be discussed in Week 1.

Weight: 10%

Expectations on group work:

Group members are expected to share the group work equally and contribute to the assignment. In the event that face-to-face meetings are not possible, students should have online meetings via Zoom, Microsoft Teams, Skype, or other online platforms to discuss their work. Students can also use Microsoft SharePoint or Google Docs when working on the assignment, so that all group members are aware of each other's progress and make suggestions on each other's work. Each group member is expected to present. If a student does not contribute to the assignment, the assignment mark will be 0 for the student who did not contribute. Feel free to reach out to your lecturer for any questions regarding the assignment or if you need assistance in handling issues related to group dynamics. Presentations will be video recorded, which will enable later validation and verification of assessment if required (in accordance with point 7 in the ANU Student Assessment (Coursework) policy.

Assessment Task 3

Group research assignment

Due Date: 2025-05-15

Return Date: The return date listed in the assessment summary is the latest possible return date.

Details: Submission of the assignment is via Turnitin. The practical research assignment will require you to conduct rudimentary empirical research on a sample of real firms. You will be required to identify and download a sample appropriate for your purpose, manipulate the data in this sample using Stata, and prepare a professionally presented research proposal. There will be a page limit for the proposal. Exceeding the page limit will result in a 5% penalty. Further information about the assignment will be provided by Week 6.

Weight: 30%

Feedback on the assignment is available for review on Turnitin on the return of the assessment date. See Assessment Task 2 (Weekly group presentation) for more information on Group Sign-ups and Expectations for the group.

Assessment Task 4

Weekly individual participation in seminars

Due Date: The due date listed in the assessment summary is the earliest possible assessment date. This task is assessed weekly, commencing in Week 2.

Weight: 5%

Details: Your participation is an essential part of the course's overall learning experience (both for you and your classmates!). I will evaluate your participation during the weekly seminars starting from Week 2. By participation, I specifically mean:       

• answering questions;      
• asking relevant and helpful questions.

After every seminar, I will take note of students who participated in class, and at the end of the semester, I will aggregate these numbers to calculate an overall participation mark, which will be scored out of 5. Please see the marking rubric below for further guidance. I will post progress marks on Wattle at the beginning of week 6 to offer you early feedback on your participation. Do not confuse participation with attendance! To participate, you do need to attend. In addition, you also need to contribute to the discussion (Attendance is necessary but not sufficient for participation).

Rubric

	Level of Attainment:	Exemplary	Competent	Developing
Criteria	Description of Criterion
Provided constructive comments	Constructive comments focus on significant issues that bear on the topic in question. They include elaboration on a topic, explaining its assumptions, using helpful examples or analogies	1 mark	0.5 marks	0 mark
Asked relevant and constructive questions	Relevant and constructive questions focus on significant issues that bear on the topic in question	1 mark	0.5 marks	0 mark
Articulated ideas clearly	Use of clear, simple sentences to explain one’s ideas	1 mark	0.5 marks	0 mark
Presented well-structured arguments	Comments are coherent and set out in a systematic manner such that people can follow what you are saying	1 mark	0.5 marks	0 mark
Demonstrated consideration and respect for others	If there are differences in option, they are explored in a considerate and respective way	1 mark	0.5 marks	0 mark

Assessment Task 5

Final Examination

In-person, on-campus invigilated exam with 2 hours of writing time plus 15 minutes of reading time. Details will be provided no later than Week 10.

Weight: 40%

Centrally administered examinations through Examinations, Graduations, & Prizes will be timetabled prior to the examination period. The due date listed in the assessment summary is the earliest possible date. Please check ANU Timetabling for further information. Information regarding exam script viewing will be provided in due course. The final exam will encompass all materials discussed in the seminars, including seminar notes, reading materials, in-class discussions, and assessments, as well as assignments. During the exam, you are allowed to use seminar notes, readings, and self-written notes. However, electronic devices are prohibited.

Academic Integrity

Academic integrity is a core part of the ANU culture as a community of scholars. The University’s students are an integral part of that community. The academic integrity principle commits all students to engage in academic work in ways that are consistent with, and actively support, academic integrity, and to uphold this commitment by behaving honestly, responsibly and ethically, and with respect and fairness, in scholarly practice.

The University expects all staff and students to be familiar with the academic integrity principle, the Academic Integrity Rule 2021, the Policy: Student Academic Integrity and Procedure: Student Academic Integrity, and to uphold high standards of academic integrity to ensure the quality and value of our qualifications.

The Academic Integrity Rule 2021 is a legal document that the University uses to promote academic integrity, and manage breaches of the academic integrity principle. The Policy and Procedure support the Rule by outlining overarching principles, responsibilities and processes. The Academic Integrity Rule 2021 commences on 1 December 2021 and applies to courses commencing on or after that date, as well as to research conduct occurring on or after that date. Prior to this, the Academic Misconduct Rule 2015 applies.

 

The University commits to assisting all students to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. All coursework students must complete the online Academic Integrity Module (Epigeum), and Higher Degree Research (HDR) students are required to complete research integrity training. The Academic Integrity website provides information about services available to assist students with their assignments, examinations and other learning activities, as well as understanding and upholding academic integrity.

Online Submission

You will be required to electronically sign a declaration as part of the submission of your assignment. Please keep a copy of the assignment for your records. Unless an exemption has been approved by the Associate Dean (Education) submission must be through Turnitin.

Hardcopy Submission

For some forms of assessment (hand written assignments, art works, laboratory notes, etc.) hard copy submission is appropriate when approved by the Associate Dean (Education). Hard copy submissions must utilise the Assignment Cover Sheet. Please keep a copy of tasks completed for your records.

Late Submission

Late submission not permitted. Submission of assessment tasks without an extension after the due date is not permitted, a mark of 0 will be awarded.

Referencing Requirements

The Academic Skills website has information to assist you with your writing and assessments. The website includes information about Academic Integrity including referencing requirements for different disciplines. There is also information on Plagiarism and different ways to use source material. Any use of artificial intelligence must be properly referenced. Failure to properly cite use of Generative AI will be considered a breach of academic integrity.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure. Extensions may be granted for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information.
In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service – including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy.
If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes.

Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Accessibility for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents all ANU students