Research Paper
題目：自命題
要求：
1.題目（9/8）和outline (9/12/12交)
2. research paper 英國碩士dissertation10/5日前交稿
3.字數：8000-1萬字
教授要求：
Research paper. You should select a research question of interest to you, study the issues and write a paper presenting your results. A couple of good places to look for such questions are the FASB and IASB websites. Exposure documents (there are many out there currently), project activities and action alerts may be fruitful places to find issues of current interest英國畢業dissertation.  In addition, feel free to select a question of your own or if you would like some other suggestions, I would be glad to help. Once you have selected a topic, you must get my approval. Topics will be granted on a first come—first served basis. (NOTE: On a case-by-case basis, I will also consider allowing you to write an “educational case study” as explained in class.)
 
A COUPLE OF COMMENTS ON THE RESEARCH PAPER: Research papers are not necessarily the same as a term paper. The research paper requires not just a topic, but a question. You are not trying to write as much as you can to convince me that you have read a lot of books/articles on a topic. Rather, you are trying to answer a question of interest to you. Thus, in addition to reading a lot, you may find it beneficial to collect data (or locate a pre-existing data set) and conduct a statistical analysis to help you answer your question. In fact, if you simply read a bunch of books and summarize what you learned, it is likely that your grade will suffer. At a minimum, you will need to provide your own in-depth analysis/interpretation of what you have read and learned. (NOTE: If you plan to interview or survey people, talk to me first.)
 
Depending on your research question, two great sources of data are:

• The FASB and IASB web pages where they provide comment letters for various topics (where people/firms provide the Board with their opinions on various topics on the Boards’ agendas.
• EDGAR—the SEC’s website has all public filings for SEC registrants. If you choose a topic that requires comparison across companies or over time, you can find financial statements, annual reports and other information for publicly traded companies in the SEC’s EDGAR database.

 
In addition, given that this is a formal research paper, you are expected to provide proper citation throughout your paper. This means more than simply providing an end-of-paper bibliography (although that is also required). For example: If you rely on work by the 1998 paper by Barcaly and Canaught, you should parenthetically cite their work in your paper as: (Barcaly and Canaught 1998) and then provide a full citation of the work in the reference section you include at the end of the paper. We will discuss this more in class as we read examples of research paper that use appropriate citation techniques.#p#分頁標題#e#
 
Also, a few thoughts on writing: As accountants, it is important that you are able to communicate complex, technical thoughts in a simple understandable fashion. Thus, in addition to grading for content, a portion of your grade will be based on writing. With that in mind, I suggest a couple of basic thoughts:
 

• If a sentence runs more than 30 words, you may want to consider splitting it into two.
• Paragraphs should be structured to help make a point. They are not just a bunch of sentences that one strings together following an indentation.
• Contractions are not often appropriate in formal writing.
• Proofreading is essential—re-read your paper.
• Poofreading is essential—have a classmate read your paper.
• Proofrading is essential—have someone at the UCF writing lab read your paper.
• Proofreading is esential—complete a draft of your paper in advance of the due date so you can have others read your paper.
• DO NOT FORGET TO CITE ALL SOURCES – PLAGIARISM IS A VERY BAD THING IN GRADUATE SCHOOL—VERY BAD.

 
 
 
 
 
 
Examples of potential research questions:
1. What causes management to disagree with the auditors with respect to their SOX 404 internal control examinations?
2.  Do PCAOB audit results suggest that the profession is getting better or worse? Or does it differ depending on your perspective?
3. Is the MSA valued by local employers?
4. Much of the accounting literature accepts, on faith, the claim that Big 4 audits are better than non-Big 4 audits. Do you agree? Are there cases where non-Big 4 audits are as good as, or better than, Big 4 audits?
5. Various questions related to the financial reform bill. (Impact for specific industries; Who lobbied whom and for how much? How did the bill change over time and why?)
6. Various questions related to the health care bill. (Impact for specific industries; Who lobbied whom and for how much? How did the bill change over time and why?)
7. Political action committees (PACs) are active in trying to influence legislation related to business in general and accounting in particular. For given legislation, or types of legislation, what PACs are most active and to whom do they give the most money?
8. How does the UK’s new anti-bribery law compare to the FCPA and how might it affect UK and US firms as they do business abroad?
9. You may also write a case study, however these are more difficult than they may seem at first.
 
One great place to get data is the EDGAR website. If you want to compare financial ratios, footnote disclosures, MD&As, environmental disclosures, segment disclosures, et. …, a great place to find the information is from the SEC’s EDGAR database of corporate filings.#p#分頁標題#e#
 
You may get ideas from the IASB/IFRIC website:
       http://www.iasb.org/Current+Projects/intro.htm
       or
http://www.iasb.org/Open+to+Comment/International+Accounting+Standards+Board+-+Open+to+Comment.htm
You may get ideas from the FASB website:
http://www.fasb.org/draft/index.shtml
or
http://www.fasb.org/eitf/agenda.shtml
 
NOTE: Analyses of comment letters can prove to be a fruitful option. People who do a good job of posing questions related to specific FASB projects and then analyzing comment letters to help answer that question, tend to get better grades, than do people who do a good job of posing questions related to specific FASB projects but do not analyze comment letters to help answer that question.