HI6025 Accounting Theory and Current Issues

HI6025 Accounting Theory and Current Issues

HI6025 Accounting Theory and Current Issues

There are valuable information and knowledge for the students who are studying Accounting Theory and Current Issues.

Assessment 2

Group Assignment

The weight of this assessment is 20% of overall assessment marks.  

In this assessment each group can select a peer-reviewed journal article that deliberates the allegations of accounting theories (stakeholder theory, debt covenant theory, institutional theory, agency theory, legitimacy theory) to organizations; OR a peer-reviewed journal article that discuss the implications of positive accounting theories hypotheses to the organization.

Example articles

Following are the examples of journal articles that fit the criteria for the assignment. However, your group must select journal articles other than ones provided here:

1. Research Paper from Agency Theory: Capital structure and firm performance: A new approach to testing agency theory and an application to the banking industry.

2.  Research Paper from Institutional and legitimacy Theory: Financial Restatements, Audit Fees, and the Moderating Effect of CFO Turnover

3. Research Paper from Positive accounting theories hypotheses: Earnings-based bonus plans and earnings management by business-unit managers.


1. Students are required to form groups of 3 – 6

2. Each group will select 1 journal article.

3. Two links will be created one for the video link and another for document link. One member of each group will submit one link for video and another link for document submission under group assignment folder.

4. Group will prepare a short duration slide and every member will present their part and explain their understanding

Marks Allocation:

Your group will receive composite marks based on these following criteria:

1. Video Presentation Making and articulation – 3 marks

2. Understanding, Explanation, and clarity -10 marks

3. Body Language, Eye Contact, pronunciation and smart approach - 2 marks

4. Document submission (understanding and match with the unit concept) – 5 marks

Presentation Format:

1. Introduction of your group’s presentation and the title of the journal article for your group.

2. Practical explanation of chosen topic (you don’t need to explain research design or literature review, you will only explain the part where you find an implication of theories, or hypotheses or social reporting and you can sub-divide this part)

3. Match your chosen concept with the conceptual knowledge you have to learn from the subject (e.g. how bonus plan hypothesis can negative impact of earnings manipulation or how political negative impact on firm performance or any positive impact cost)

4. Summary and practical contribution to your chosen topic.

Challenges face by students

Students may face several problems while attempting these accounting assessments such as complex process, presentation, discuss the implications, make references help and guidance in their assessments from our experienced and professional accounting experts, students can achieve higher marks and excel their academic career.