Assessment 2(Accounting theory)
You are to respond to the assigned research publication. You should research assigned article and clarify, what you feel is the meaning behind that article, giving consideration to the various theories under the umbrella of the Public Interest Theory and what of the role of regulators (politicians)? What are the motivations of politicians as regulators?
You should then respond to the article by arguing a position. Do you agree or disagree, explaining why. You should give consideration to events in recent years that may have had an influence.
Websites that may assist:
• AASB (website of Australian Accounting Standards Board)
• IASB (website of International Accounting Standards Board)
• FASB (website of US-based Financial Accounting Standards Board
• ICAA (Institute of Chartered Accountants in Australia)
• CPAA (Certified Practising Accountants Australia)
It is also recommended that you utilise Proquest and Google Scholar as well as Financial review, the Age and BRW (Business Review Weekly)
Marks will be given on the soundness of your argument, research conducted, quality of report (presentation, referencing) and the understanding of the issues. Each report will be assessed as a group so ensure that, as a group you are satisfied with the contribution of each member.
Report structure: should consist of summary (overview), introduction, points of discussion and conclusion. Ensure that all references are clearly identified in accordance with Harvard or APA (refer to your student handbook if unsure)
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