Units / ACX4070
ACX4070 · Foundations of financial accounting and auditing research
2027 Handbook6 credit pointsLevel 4Department of Accounting
Overview
This unit develops a critical understanding of the evolution of research in financial accounting and auditing. You will engage with a curated selection of foundational and contemporary academic literature to examine key theoretical frameworks, conduct critical analysis and scholarly evaluation, and identify opportunities for future research.
Offerings
| Campus | Teaching period | Mode |
|---|---|---|
| Caulfield | First semester | Teaching activities are on-campus and in a block period (ON-BLK) |
Assessment
The Handbook does not list a final examination among the assessment items. That is not a guarantee there is none.
| # | Assessment | Type | Weight | Hurdle |
|---|---|---|---|---|
| 1 | 1 - Project | Project | 30% | — |
| 2 | 2 - Project | Project | 40% | — |
| 3 | 3 - Presentation | Presentation | 30% | — |
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Requisites
The Handbook lists no prerequisite, corequisite or prohibition for this unit.
Learning outcomes
- critically evaluate foundational research in financial accounting and auditing, including its theoretical contributions, methodological approaches, and limitations
- compare and critically analyse major theoretical frameworks and research paradigms used in financial accounting and auditing research
- synthesise and critically evaluate key literature in financial accounting and auditing, including underlying philosophical perspectives, methodological approaches and central debates
- communicate scholarly arguments effectively through clear and structured academic writing and oral presentations.
Workload
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
| Activity | Duration |
|---|---|
| Seminars | 36 hours |
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