• Class Number 2193
  • Term Code 3430
  • Class Info
  • Unit Value 6 units
  • Mode of Delivery In Person
    • Dr Louise Lu
    • Dr Louise Lu
  • Class Dates
  • Class Start Date 19/02/2024
  • Class End Date 24/05/2024
  • Census Date 05/04/2024
  • Last Date to Enrol 26/02/2024
SELT Survey Results

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.

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


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.



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.



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 Weekly individual seminar preparation
3 Non-GAAP reporting Weekly individual seminar preparation
4 Event study Weekly individual seminar preparation
5 Corporate social responsibility performance and reporting Weekly individual seminar preparation
6 Introduction to empirical accounting research methods STATA Module I
7 Capital market participants I: CEO Weekly individual seminar preparation
8 Capital market participants I: Board of directors Weekly individual seminar preparationPractical group research assignment 1
9 Capital market participants II: Financial analysts Weekly individual seminar preparation
10 STATA Module II
11 Practical assignment presentations
12 Other capital market participants and course review Weekly individual seminar preparation

Tutorial Registration

No tutorials in this course.

Assessment Summary

Assessment task Value Due Date Return of assessment Learning Outcomes
Weekly individual seminar preparation 45 % 26/02/2024 11/03/2024 1,2,3
Weekly group seminar presentation 10 % 26/02/2024 11/03/2024 1,2,3
Practical group research assignment 1 15 % 22/04/2024 22/05/2024 1,2,3
Practical group research assignment 2 30 % 30/05/2024 27/06/2024 1,2,3

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


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:

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.


Course Delivery: Weekly on-campus seminar

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

Assessment Task 1

Value: 45 %
Due Date: 26/02/2024
Return of Assessment: 11/03/2024
Learning Outcomes: 1,2,3

Weekly individual seminar preparation

Due date: The due date listed in the assessment summary is the earliest possible date. There will be 3 checks of seminar preparation from Week 2 to Week 12, with the first check no later than Week 4.

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

Details of task: Weekly seminar preparation to be submitted via Turnitin on Wattle. The convener will select THREE (3) submissions to assess/check. You are required to submit your written responses to the discussion questions set for each weekly seminar. The discussion questions are available on the course wattle site prior to each seminar. Your responses for each week must be submitted through Turnitin as a single document before the start of the relevant seminar. Late submissions will not be accepted. Documents containing images of text will not be accepted.

Weight: 45% (15% each)

Marks will be allocated according to the following:

0 mark: Poorly prepared or substantially incomplete responses, or evidence that responses are not the product of sufficiently independent work.

1-15 marks: Evidence of diligent and high-quality preparation for all discussion questions.

Assessment Task 2

Value: 10 %
Due Date: 26/02/2024
Return of Assessment: 11/03/2024
Learning Outcomes: 1,2,3

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. Weekly submissions will be marked prior to the next weekly seminar. 

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 two practical group research assignments. Please note that you need to remain in the same group for the three 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 be 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. To allow subsequent validation of this assessment task, group presentations will be recorded.


Assessment Task 3

Value: 15 %
Due Date: 22/04/2024
Return of Assessment: 22/05/2024
Learning Outcomes: 1,2,3

Practical group research assignment 1

Due Date: 2024-04-22

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 plan detailing your research motivation, questions, contributions and method, etc. Further information will be provided by Week 6.

Weight: 15%

Feedback on the assignment is available for review on Turnitin on the return of the assessment date.

See Assessment Task 2 (Weekly group seminar presentation) for more information on Group Sign-ups and Expectations on Group Work.


Assessment Task 4

Value: 30 %
Due Date: 30/05/2024
Return of Assessment: 27/06/2024
Learning Outcomes: 1,2,3

Practical group research assignment 2

Due Date: 2024-05-30

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

Details: Submission of the assignment is via Turnitin. Prepare a professionally presented final research report detailing your research motivation, method and findings detailing your research motivation, questions, contributions and method, etc. Further information will be provided by Week 6.


You will also be asked to present your work in progress during class in Week 11. While marks are not awarded for this presentation, it is an important part of the learning process as you will receive feedback during your presentation. Your presentation and the in-class feedback will assist you in improving your assignment prior to submission.

Weight: 30%

Feedback on the assignment is available for review on Turnitin on 27 June 2024.

See Assessment Task 2 (Weekly group seminar presentation) for more information on Group Sign-ups and Expectations on Group Work

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.

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).

Dr Louise Lu

Research Interests

Financial accounting; Corporate social responsibility; Capital market research

Dr Louise Lu

Friday 09:00 11:00
Dr Louise Lu

Research Interests

Financial accounting; Corporate social responsibility; Capital market research

Dr Louise Lu

Friday 09:00 11:00

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