1. Critically evaluate the assessment topic with a particular emphasis on new Financial Reporting Framework (XRB), NZ IAS and corporate regulatory requirements.
A. Earnings quality and management
B. Corporate governance, fraud and creative accounting
C. Accounting for intangibles
D. Measurement based accounting
1. Explore the essay question in depth using at least 10 academic references (>10 is likely to be expected for a high standard Research Essay). These should be either:
2. Refereed journal articles (not newspapers, magazine articles or internet sites) or
3. Specialised monographs or specialised academic books (not undergraduate accounting or management textbooks).
Note: Professional publications, newspaper, magazine and internet sources can be appropriately used but must be in addition to the 10 academic sources. While internet sites can be useful for locating sources, be aware that many are of questionable academic value.
4. Write an essay/literature review of 2250~2500 words (excluding references) in 12 point Calibri or Times New Roman, 1.5 spacing, 2cm top, left, bottom and 4cm right side margin, including:
1. Introduction (a summary of all the main points)
2. Review of the literature (Body)
3. Conclusions and Implications
4. In-text referencing using APA format
5. Reference list using APA format