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Auditing Research (ACCT90021)
Graduate courseworkPoints: 12.5Not available in 2024
Overview
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Auditing is a crucial part of our system of corporate governance. This course will give students a much greater understanding of auditing and assurance and in particular how research into auditing and assurance informs auditing principles, practice and theory. It is a readings and discussion based seminar course.
Auditing research employs a range of empirical methods and the selection of papers in this course is designed to reflect that diversity. However, auditing research can be broadly categorised into two main groups: research about auditing and research into the process of auditing. The first group is predominantly archival research and draws from economics. The second group is mainly behavioural research and draws from psychology as well as from topics of interest to the auditing profession. We will cover both of these streams of research.
Intended learning outcomes
Relying on theoretical and empirical discussions of the current research in auditing prescribed for this subject students completing this subject should be able to:
- Critically evaluate articles from the auditing literature;
- Analyse and critically review auditing research designs;
- Evaluate the value of auditing research to the auditing profession and business community;
- Identify interesting and relevant research projects in auditing and assurance;
- Develop an auditing research proposal.
Generic skills
While undertaking Auditing Research students will have ongoing opportunities to enhance their communication, problem-solving and analytical skills as follows:
- Critical evaluation of research and policy literature;
- Oral communication and presentation skills;
- Written communication skills; and
- Listening to others, evaluation of arguments and defending a position.
Last updated: 30 January 2024
Eligibility and requirements
Prerequisites
Admission into one of the following:
- MC-COMACT Master of Commerce (Accounting)
- DR-PHILBE Doctor of Philosophy - Business and Economics
OR
| Code | Name | Teaching period | Credit Points |
|---|---|---|---|
| ACCT30004 | Auditing and Assurance Services |
Semester 1 (On Campus - Parkville)
Semester 2 (On Campus - Parkville)
|
12.5 |
or equivalent
AND
Permission of the Head of Department.
Corequisites
None
Non-allowed subjects
None
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 30 January 2024
Assessment
| Description | Timing | Percentage |
|---|---|---|
Written assignments due at regular intervals during the semester
| Throughout the teaching period | 30% |
Seminar presentations and class participation | Throughout the teaching period | 30% |
Take-home end-of-semester examination.
| During the examination period | 40% |
Last updated: 30 January 2024
Dates & times
Not available in 2024
Time commitment details
Estimated total time commitment of 170 hours per semester.
Last updated: 30 January 2024
Further information
- Texts
Prescribed texts
Selected readings, Department of Accounting.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.
Last updated: 30 January 2024