Module 1 ( 1 Page )

Topic Selection

Select any topic in accounting of interest that connects to the subject matter of this course. If you have already selected the area of your doctoral research, you may choose a topic in that area. Make sure your topic is specific and defined clearly. Among topics to consider are any changes in the economy and their impact on accounting.

Following are some sites that you can use to identify research topics:

International Federation of Accountants website, http://www.ifac.org/issues-insights

Financial Accounting Standards Board website, http://www.fasb.org/home

Be sure to discuss the topic with your instructor. Selecting a topic and planning the project are crucial to research.

Do this in two steps:

In this first module, define your topic as clearly and precisely as you can. You will receive your instructor's comments and have time to revise and clarify the topic.

In this module's, you will submit information on a few items regarding your course project, which will be reviewed by your instructor so that you have some guidance before you begin your project.

The questions to consider are as follows:

What is the topic of your course project? State it in a few words or a single sentence.
What do you see as the main problem that led you to be interested in this research topic? (1 paragraph)
What is your proposed title?
What sources of information do you plan on using for your project? List five sources with URLs, though annotations are not necessary

Module 2 ( 3 Pages )

Assignment 2: Course Project Proposal

Using the feedback on your Module 1 prepare a course project proposal for the instructor's feedback and approval. Your proposal should provide a description of your project, authoritative sources you will reference (including accounting rules, scholarly and professional literature, and accounting regulator rulings), and examples of how organizations have handled issues similar to the one(s) chosen for your research.
Include in the proposal answers to the following:

What is the accounting research question or the topic? Refine your original formulation from Module 1.

Why is this research topic important? Who thinks it is important? What are some of the consequences today of not having it addressed?
How will you go about researching your selected topic? What are some of the sources of information and tools you will use to help answer the research question?

What is the status of current research (including other dissertations) available on your selected topic? How did the researchers analyze their questions? How did they structure their research question? What methodology did they use to collect and analyze data?

What are some of the theoretical constructs (accepted academic theories) used in those research papers and how do these relate to your research topic?

Your 3-page proposal (not including the title page or references) should reflect the current APA standards for editorial style. Follow APA rules for attributing sources.

Module 3 (3 Pages )

With the course project proposal approved by the instructor be sure to make any revisions the instructor recommended. If you do not understand something, seek clarification.

Your assignment in this module is to prepare a 2- to 3-page outline of your final course project paper. Use your research from Module 1, proposal from Module 2, and your instructor's and peers' comments in drafting your outline. The outline should include an introduction, a literature review summary, definitions, and a timetable for completing the project in time for M7 Assignment 2.

In addition to the topical coverage of an outline, elaborate on the following:

What are some of the biases, limitations, and delimitations that you have identified in the professional and scholarly literature on your topic?
Survey the different hypotheses that have been studied in the literature. If you were preparing to conduct primary research of your own, formulate and state your null hypothesis and alternative hypothesis based on what you have gleaned from the literature review so far.

You will use the information and answers to both questions to assist in completing your literature review as part of Module 4.

The outline should reflect the current APA standards for editorial style. Follow APA rules for attributing sources.

Module 4 ( 6 Pages )

Assignment: Required Assignment-Course Project Literature Review and Supplementary Essay on Accounting Disclosure

In this assignment, you will complete an initial literature review for your research project.

The assignment should be organized as follows:

• Describe international accounting disclosure and relate accounting disclosure to your specific topic.
• Include a complete literature review of the seven articles you read (see detailed instructions below).
• Describe any position taken by the researchers and support, oppose, or defend those positions.
• Summarize your findings.
• Prepare a conclusion describing, comparing, and contrasting the material within the articles.

Literature Review:

The key to a literature review is to provide an overview of the literature where you identify and evaluate the various parts of the selected research papers in terms of relevance, objectivity, and cohesiveness.

Here's how to complete the literature review for your research project.

• Explain how the various research studies you selected relate to and provide information about your topic.

• Identify the major theoretical constructs that were used by the authors, and develop a research argument about the topic that is supported by the various studies you have selected for review.

• Discuss the type of evidence and results found in these research projects that are relevant to your topic.

As part of the literature review and after you have provided a thorough summary and comparison of the different studies, complete the following:

• Critique the literature, either the individual studies or the literature as a whole.

o Are there gaps in the literature?
o Is there any other research that might add insights to your topic?
o What would such new research look like?

• If you phrased your research topic in the form of a hypothesis, state explicitly whether the findings from the literature support or negate that hypothesis.

As you work on your project, feel free to use the Discussion Area to ask any questions of your colleagues.

The assignment will require you to review seven research articles. First begin by reading the following three peer-reviewed articles:

• Soft Information and the Stewardship Value of Accounting Disclosure

• A Proposed Model to Address Convergence Determinants, IFRS & FASB: Measurement & Disclosure of Revenue Recognition "the Case of Egypt"

• Disclosure of Social Information by Brazilian Companies According to United Nations Indicators of Corporate Social Responsibility

Additionally, using the Argosy University online library resources and the Internet, search on your own for at least four more relevant peer-reviewed articles for use in this assignment bringing the total to seven research articles that you will use in creating a research paper.

Your final deliverable will be a Microsoft Word document, which will be 6 pages in length (not including cover page, table of contents, or reference page). Utilize the seven scholarly sources in your research.

Module 5 ( 3 Pages )

Assignment: Current Accounting Issue Research 2

Continue working on the previously assigned tasks that will culminate in the completion of the project by Module 7.

In this assignment using the required and supplemental readings for this module, you will research and discuss financial statement translation. Consider the following questions:

What type of problems do parent companies operating in the U.S. face in terms of their financial reporting for foreign subsidiaries?

Comment on the type of balance sheet and income statement risk a company can potentially experience when preparing its financial statements.

As the chief accounting officer of a company with foreign operations, what would you recommend to management to minimize the impact of foreign currency fluctuations?

Compare and contrast single and multiple rate methods of translations.

Write a 3-page paper (not including the title page or references). Your paper should contain a summary of financial statement translation answering the questions specified above. Follow APA rules for attributing sources.

Module 6 ( 15 Pages )

Assignment

Course Project Final Submission

Finalize your paper for submission. Revise the writing to make your work the most effective. Be clear and concise. Make sure all sections, including any graphs or diagrams, are in place. Proofread the entire paper before submission.

Your final paper should have the following sections:

Introduction to your selected topic

Literature Review, add a minimum of 3 new research articles to the seven as covered in Module 4, bringing the overall minimum for this Literature Review to 10 items.

Theoretical Framework for the review

Analysis of the selected topic, including impact of disclosure rules on selected topic

Summary of key findings in the literature supporting the topic

References

Appendices (if any)

Your final submission should be a 15 page scholarly paper, with an additional cover page, reference pages, and addendums or appendices, if required. Your paper should reflect current APA standards for editorial style; expression of ideas; and format of text, citations, and references. Present your paper in a Microsoft Word document format.