ULMS Electronic Module Catalogue

The information contained in this module specification was correct at the time of publication but may be subject to change, either during the session because of unforeseen circumstances, or following review of the module at the end of the session. Queries about the module should be directed to the member of staff with responsibility for the module.
Title CONTEMPORARY ISSUES IN ACCOUNTING AND FINANCE RESEARCH
Code ECON823
Coordinator Dr Z Zhang
Finance and Accounting
Ziyang.Zhang@liverpool.ac.uk
Year CATS Level Semester CATS Value
Session 2019-20 Level 7 FHEQ Second Semester 15

Pre-requisites before taking this module (other modules and/or general educational/academic requirements):

 

Modules for which this module is a pre-requisite:

 

Programme(s) (including Year of Study) to which this module is available on a required basis:

 

Programme(s) (including Year of Study) to which this module is available on an optional basis:

 

Teaching Schedule

  Lectures Seminars Tutorials Lab Practicals Fieldwork Placement Other TOTAL
Study Hours 25

  10

      35
Timetable (if known)              
Private Study 115
TOTAL HOURS 150

Assessment

EXAM Duration Timing
(Semester)
% of
final
mark
Resit/resubmission
opportunity
Penalty for late
submission
Notes
Examination There is a resit opportunity. Standard UoL penalty applies for late submission. This is an anonymous assessment. Assessment Schedule (When) :Semester 2  120 minutes.    50       
CONTINUOUS Duration Timing
(Semester)
% of
final
mark
Resit/resubmission
opportunity
Penalty for late
submission
Notes
Group Report and Presentation There is a resit opportunity. Standard UoL penalty applies for late submission. This is not an anonymous assessment. Assessment Schedule (When) :Semester 2  700 word report and     20       
Individual written assignment There is a resit opportunity. Standard UoL penalty applies for late submission. This is an anonymous assessment. Assessment Schedule (When) :Semester 2  2000 words    30       

Aims

This module aims to:

Provide students with an in-depth conceptual understanding of current research topics in accounting, finance and related areas.

Prepare students to understand and evaluate the latest developments in the key areas of relevant research with a specific reference to the roles of current research contributions in policy making and organisational development.

Equip students with the skills to develop a conceptual framework for understanding and critically appraising; the identification of an appropriate topic for research, conducting a structured literature review, identifying research gaps, critically evaluating and compiling research methods, and pinpointing the research implications and contributions.

Extend students’ practical research skills, and explore the roles and implications of current research findings in assessing contemporary organisations.


Learning Outcomes

(LO1) Understand and evaluate the main issues in contemporary accounting and finance research under the current accounting and financial regulatory structure.

(LO2) Critically evaluate and interpret current research papers in relation to their research gaps, methodology, implications and contributions.

(LO3) Comprehend and critically appraise the prevailing accounting and financial regulatory structure and link their main elements to the research findings on financial and non-financial sectors

(LO4) Acquire knowledge of a range of methods, tools and techniques related to accounting and finance research and its relevance to organisational and market developments.

(LO5) Critically appraise different methodological issues and practically link those issues to the data analysis and findings of current research papers in related areas.

(S1) Adaptability

(S2) Problem solving skills

(S3) Commercial awareness

(S4) Teamwork

(S5) Organisational skills

(S6) Communication skills

(S7) International awareness

(S8) Lifelong learning skills

(S9) Ethical awareness


Teaching and Learning Strategies

Teaching Method 1 - Lecture
Description: Lectures will be used for the development of key concepts and knowledge of issues in relation to the critical evaluation of current research papers. The use of lectures will also help students in the development of different research skills and provide opportunities for analysing and critically evaluating contemporary issues in accounting, finance and other relevant research areas.
Attendance Recorded: Yes

Teaching Method 2 - Tutorial
Description: Tutorials will be used for supporting and producing an in-depth understanding of issues covered in lectures. Through the application of interactive as well as self-directed learning methods, tutorials will be used for developing students’ knowledge for analysing and critically evaluating; the literature review, research gaps, research methods, implications and contributions of current research papers.
Attendance Recorded: Yes


Syllabus

 

Accounting regulation, effectiveness of international Financial Reporting Standards

Capital Markets Research in Accounting/Market-Based Accounting Research

Accounting conservatism, earnings management and related issues

Auditing, and the Relevance and Reliability of Audit Reports

Management Accounting and Business Strategy, Performance Measurement and Evaluation

Accountability, Corporate Social Responsibility, Corporate Governance, Financial Regulation, Risk Management, and Ethics

Asset Pricing and Portfolio Management

Corporate Strategy, Mergers and Acquisitions, and Corporate investment

Private equity, venture capital, and financial innovation

Financial markets and institutions, association between financial markets and corporate decisions

Market microstructure and market liquidity

Endogeneity and self-selection, related issues and problems in accounting and finance research


Recommended Texts

Reading lists are managed at readinglists.liverpool.ac.uk. Click here to access the reading lists for this module.