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-26479571120ACCT5019 Contemporary Accounting Issues
Presentation and Marking Guide (30%)
Semester 2, 2023
00ACCT5019 Contemporary Accounting Issues
Presentation and Marking Guide (30%)
Semester 2, 2023
General information
This is an individual presentation, and it is worth 30% of your final mark.
You are expected to orally present findings concerning a case study.
The case for each presentation will be assigned to students in week 1. The topic of each presentation case is shown in Appendix I.
The presentation will be conducted in class. The Due dates are shown as follows,
First batch of presentations Week 6, 29th August, seminar time.
Second batch of presentations Week 12, 10th October, seminar time.
Your tasks
You are expected to communicate the required content (items 1 6 listed below) concerning a case study in an oral presentation. A clear overview and a demonstrable ability to answer questions from the audience are expected.
Each presentation must meet the following requirements,
Provide a meaningful title of your presentation
Provide a clear objective of your presentation
Discuss the contemporary issues based on your selected topic (e.g. Conceptual Framework, Standard Setting etc.) and selected journal article (please choose only one article).
Based on your selected journal article, answer the following questions
Why did the authors want to conduct the study? Explain the motivation of the research.
What are the objective(s) of the study?
Identify and discuss the underlying theory adopted in the study
Briefly discuss the research method (e.g., using archival data, interview, sampling methods etc.)
Summarise the main findings of the selected journal article
Proficiently handle the questions from the audience
Meet other requirements in the marking guide (Refer to Appendix II)
The time frame is 15-20 minutes for presentation, and 5-10 minutes for questions and answers.
You are required to submit an electronic copy of your presentation slides on Blackboard at least four hours before your presentation. Please be advised that an email submission is not acceptable.
Marking guide
The marking guide (refer to Appendix II) is given to you as it is part of the requirement of the presentation that you demonstrate an understanding of how the issues should be addressed. All items in the marking guide are part of this assessment.
Appendix I
932130-47392Selected Presentation Cases
ACCT5019 Contemporary Accounting Issues
Semester 2, 2023
00Selected Presentation Cases
ACCT5019 Contemporary Accounting Issues
Semester 2, 2023
Presentations Session 1
Conceptual Framework
Orthaus, S., Pelger, C., & Kuhner, C. (2023). The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*. Contemporary Accounting Research, 40(1), 4188. https://doi.org/10.1111/1911-3846.12812Boland, L. A., & Gordon, I. M. (1992). Criticizing positive accounting theory. Contemporary Accounting Research, 9(1), 142170.
Standard settings
Morais, A. I. (2020). Are changes in international accounting standards making them more complex? Accounting Forum, 44(1), 3563. https://doi.org/10.1080/01559982.2019.1573781Rey, A., Maglio, R., & Rapone, V. (2020). Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases. Journal of International Accounting, Auditing and Taxation, 41, 100348. https://doi.org/10.1016/j.intaccaudtax.2020.100348Tarca, A. (2020). The IASB and Comparability of International Financial Reporting: Research Evidence and Implications. Australian Accounting Review, 30(4), 231242. https://doi.org/10.1111/auar.12326Measurement
Garzella, S., Ferri, S., Fiorentino, R., & Paolone, F. (2020). The (in)coherence in accounting for goodwill. Meditari Accountancy Research, 28(2), 311325. https://doi.org/10.1108/MEDAR-11-2018-0398Rutherford, B. A. (2022). Individuating Assets and Liabilities in Financial Accounting. Abacus, 58(2), 233261. https://doi.org/10.1111/abac.12244Fair Value Accounting
Adwan, S., Alhaj-Ismail, A., & Girardone, C. (2020). Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis. Journal of International Accounting, Auditing and Taxation, 39, 100320. https://doi.org/10.1016/j.intaccaudtax.2020.100320McDonough, R., Panaretou, A., & Shakespeare, C. (2020). Fair value accounting: Current practice and perspectives for future research. Journal of Business Finance & Accounting, 47(34), 303332.
Presentations session 2
Productions of the financial reporting Process
Enache, L., & Hussainey, K. (2020). The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance. Review of Quantitative Finance and Accounting, 54(2), 413445. https://doi.org/10.1007/s11156-019-00794-8Shan, Y. G. (2019). Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China? Journal of International Accounting, Auditing and Taxation, 34, 3048. https://doi.org/10.1016/j.intaccaudtax.2019.02.002Earnings Management
Pham, H. Y., Chung, R. Y.-M., Roca, E., & Bao, B.-H. (2019). Discretionary accruals: Signalling or earnings management in Australia? Accounting & Finance, 59(2), 13831413. https://doi.org/10.1111/acfi.12275Habib, A., Ranasinghe, D., Wu, J. Y., Biswas, P. K., & Ahmad, F. (2022). Real earnings management: A review of the international literature. Accounting & Finance, 62(4), 42794344.
Capital Market Research
Dichev, I. D. (2020). Fifty years of capital markets research in accounting: Achievements so far and opportunities ahead. China Journal of Accounting Research, 13(3), 237249. https://doi.org/10.1016/j.cjar.2020.07.005Karuna, C. (2019). Capital markets research in accounting: Lessons learnt and future implications. Pacific-Basin Finance Journal, 55, 161168. https://doi.org/10.1016/j.pacfin.2019.03.001
-382270284480Presentation Marking Guide (30%)
ACCT5019 Contemporary Accounting Issues
Semester 1, 2023
00Presentation Marking Guide (30%)
ACCT5019 Contemporary Accounting Issues
Semester 1, 2023
Appendix II
Criteria Mark 0 1 2 3 4 5 Total
Content and quality of arguments The title is made clear and reflects the content well 1
The objective of your presentation is made clear 1 The contemporary issues are well discussed 2 The motivation is identified correctly and well discussed 2 The objective of the study is identified correctly and well discussed 2 The theory is identified correctly and is well discussed 2 Briefly discuss the research method 2 Summarise the findings 6 Quality of the presentation slides The presentation slides are well prepared 1 The main points are stated clearly 1 The presentation flows logically 1 Evidence of research 1 Communication Eye contact maintained with all parts of the class 1 Pace is neither too fast nor too slow 1 Positive body language 1 Presenters are familiar with their own visual aids 1 Voice Speech is clear and audible to class 1 Deliver the contents confidently without reading notes 1 Time taken and coping with questions Adhere to the time limit and make good use of time 1 Search the audience for questions and handle questions adeptly 1 Total (18 items) 30 * Scale of 0 to 5 for each criterion where
0 Completely inadequate/incorrect/incomplete; 1 Inadequate/incorrect/incomplete
2 Partly adequate/correct/complete; 3 Almost adequate/correct/complete
4 Adequate/correct/complete; 5 Completely adequate/correct/complete
