The paper begins by explaining an abstract.
A summary of five articles is provided.
A research question is developed and a proposal that comprises of the following:
Methods of data collection
Several questions are formulated.
The paper concludes by explaining internal/external validity.
College of Administrative and Financial Sciences
Deadline: (end of week 6) 10 /10/ 2020 @ 23:59
Course Name: Accounting Research & Practice
Course Code: ACCT 403
Student’s ID Number: 170347928
Academic Year: 1441/1442 H
For Instructor’s Use only
Students’ Grade: …… /5
Level of Marks: High/Middle/Low
nstructions – PLEASE READ THEM CAREFULLY
● The Assignment must be submitted on Blackboard (WORD format only) via allocated
● Assignments submitted through email will not be accepted.
● Students are advised to make their work clear and well presented, marks may be reduced
for poor presentation. This includes filling your information on the cover page.
● Students must mention question number clearly in their answer.
● Late submission will NOT be accepted.
● Avoid plagiarism, the work should be in your own words, copying from students or other
resources without proper referencing will result in ZERO marks. No exceptions.
● All answered must be typed using Times New Roman (size 12, double-spaced) font. No
pictures containing text will be accepted and will be considered plagiarism).
● Submissions without this cover page will NOT be accepted.
Q1 Activity: (2 Marks)
1a. Visit Saudi Digital Library using your student ID/ You can also search from Google and Choose at least 5
research articles on accounting in which you are interested and would like to investigate. You might have
observed that every article starts with an Abstract, explain in your words what is an abstract and how does
it help other researchers.
1b. Write the title and author of each article and summarize the finding of each author in all the 5 articles
and write a critical comment on them.
1c. Develop one Question/ Topic of your own based on all the comment you made from the summary
2. Research proposals includes: 1. Title, 2. Abstract, 3. Issues, 4. Objectives, 5. Literature, 6.
Method, 7. Benefits.
Write down a research proposal on the question developed in Q1. (1.5 Marks)
3. Data collection depends upon the choice of research method adopted like: 1. The research
question, 2. Data access and 3. What the researcher wants to do.
Develop at least 10 questions on the objectives you created in your proposal to collect data/
4. The trade-off between reliability and construct validity has been referred to between
internal/external validity. Explain them. (0.5 Marks)
1a. The abstract
What is an abstract, and how does it help
It is a short well explanatory summary of a research paper that usually contains one page (300words).
Abstracts serve multiple importance, both to the researcher and the reader as well. It enables the target
reader and any other person to read the research to quickly get the gist of the paper and know whether to go
through the full paper. That enables people to gather different research results and make prospective result
determination for a problem. It breaks down the research paper's detailed information and acts as a reminder
for key details on the research paper.
The main contents of an abstract are; the background study information, statement of the research problem,
previous research findings of related problems, the rationale and goal of the research and how they are
different from the previous papers, methods of data analysis used, research findings, and implications of the
findings. The background information describes the topic in general and what the research will be trying to
find out. The rationale and data analysis method determines the methods used in data collection and how the
data was analysed to achieve the results.
Effects of managerial litigation risk on earning warnings; Evidenced from experimentation of the natural
factors: The paper was written by Ying Huang, Ningzhong Li, Yong Yu, and Xiaolu Zhou in conjunction.
They examined the effect of litigation risk on earnings and how they face warnings when there are
shortfalls. The adoption of common demand laws decreases the rate of litigation. There is no effect on the
way managers provide information to investors on the prospective movement of share prices and earnings.
This research paper proves that a higher rate of manager’s litigation increases the rate at which they issue
investment and earning warning to the investors. It is critical to note that it’s the duty of focuses on a normal
variable where the management has to be careful about handling shareholder's investments.
“The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies
Abroad.” Thomas Rauter did the research. In the paper, EPD (extraction payment disclosure) is the basis.
Adopting the policy (EPD) helps a country create a high payment rate in the host country. They create
confidence for the government in power. The research concluded that the reputation of an organization is
highly affected by the EPD. It reduces the drilling of information, thus reducing the performance of those
"Opening Up the "Black Box" of Audit Firms: The Effects of Audit Partner Ownership on Audit
Adjustments," the pioneers of the paper were Clive Lennox, Chunfei Wang, and Xi Wu.High quality work
is expected from all audit firms. The prediction is that the reviewers’ monitors closely only hold significant
ownership on audit reviews. Besides, equity creates conflict between the partner and his client in the process
of making friendship with clients. The research found that equality ownership engagement quality is
significant and positive, insignificant for audit partners, and positive for reviewers. It concluded that large
ownership motivates reviewers, enabling them to monitor quality. A large ownership stake doesn't motivate
the engagement partners.
“Corporate Tax Enforcement Externalities and the Banking Sector”
The research was put forth by John Gallemore and Mart...
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