The assignment cannot exceed the 2000 word limit.
The following are not included
in word counts:
• Reference
lists/bibliographies and question titles
•
Appendices/footnotes – provided these have been used only when necessary. If
appendices
or
footnotes are used excessively or contain material which should clearly be
included in the
main body
of the essay/report, it is at the markers’ discretion to include these in the
word
count.
•
Tables/graphs – provided these have been imported from elsewhere (correctly
referenced)
and not
produced by the student.
• Contents
pages and front pages of reports
In the files, I have included images of topics that are relevant to the
assignment and can be helpful in completing the assignment. I understand that
there are many theories you can talk about within the assignment regarding
positive and normative accounting theories. If you can talk about all of them
deeply within the 2000 word limit that would be great. However, if there is an
issue with keeping within the limit, choose the ones where you can see an
impact on the practice of accounting and can find evidence to support your
arguments. If there are any theories you decide not to discuss I would like you
to mention them within the assignment and state a valid reason for not talking
about it e.g. they aren’t that important and you provide evidence to support
that claim
I have also included a file of a past essay that did really well that
could also be helpful; however, be wary that this assignment will go through
the software Turnitin for a plagiarism and similarity check, so it shouldn’t be alike.
References and examples also used in the assignment shouldn’t be
outdated and should be current and relevant.
Here are some research papers that you could use in the assignment:
Example
for normative accounting theory
Moonitz
(1961) and Sprouse and Moonitz
(1962)
Example
for positive accounting theory
Wattz and Zimmerman (1978)
Tesco 2015 & 2005 Annual Reports
Altamuro,
J., & Beatty, A. (2010). How does internal control regulation affect
financial reporting? Journal
of Accounting and Economics, 49(1), 58-74.
Carnegie,
G., Parker, L. and Tsahuridu,
E., 2021. It’s 2020: what is accounting today?. Australian Accounting
Review, 31(1), pp.65-73..
Nurunnabi,
M. (2014). ‘Does accounting regulation matter?’: An experience of international
financial reporting standards implementation in an emerging country. Research
in Accounting Regulation, 26(2), 230-238.
Georgiou,
O. (2018). The Worth of Fair Value Accounting: Dissonance between Users and
Standard Setters. Contemporary Accounting Research, 35(3), 1297-1331
Barker,
R. (2015). Conservatism, prudence and the IASB’s conceptual framework. Accounting
and Business Research, 45(4),
514-538.
GE,
W., Matsumoto, D., & Zhang, J. L. (2011). Do CFOs Have Style? An Empirical
Investigation of the Effect of Individual CFOs on Accounting Practices.
Contemporary Accounting Research, 28(4), 1141-1179
Eliwa,
Y., Aboud,
A. and Saleh, A., 2021. ESG practices and the cost of debt: Evidence from EU
countries. Critical
Perspectives on Accounting, 79, p.102097.
Serafeim, G.
and A. Yoon (2022). ‘Stock price reactions to ESG news: the role of ESG ratings
and disagreement’, Review of Accounting Studies.
Volume 28, pages 1500–1530, (2023)
Bofinger,
Y., K. J. Heyden
and B. Rock (2022). ‘Corporate social responsibility and market efficiency:
Evidence from ESG and misvaluation
measures’, Journal of Banking & Finance, 134, p. 106322.
Michelon,
G., Pilonato,
S., & Ricceri,
F. (2015). CSR reporting practices and the quality of disclosure: An empirical
analysis. Critical Perspectives on Accounting, 33, 59-78.
Diouf, D. and O. Boiral
(2017). ‘The quality of sustainability reports and impression management: A
stakeholder perspective’, Accounting, Auditing & Accountability Journal,
30, pp. 643-667.
