Assessment Guide

Learning outcomes evidenced by this assignment
LO1: Describe aspects of the research process relevant to a chosen field of study
LO6: Constructively critique the research of others, identifying strengths and weaknesses in technique, analysis and conclusions

Introduction
This assessment is an individual piece of work. Students are required to prepare a research proposal on an accounting and finance related topic. Please see below for details.
Details of the task
There are many methods that companies might use to manipulate their earnings. One of these methods is the misclassification of recurring expenses to increase earnings before exceptional items which is known as classification shifting. It is a relatively new research area especially in the UK. Therefore, you are required to propose a research in the field of accounting and finance that investigates whether top management use classification shifting to affect their wealth (their remuneration or their stock ownership).
The proposed research needs to have the potentials to contribute meaningfully to our general knowledge and/or policy-making.
Students are encouraged to consult with the module leader about the appropriateness of the chosen research questions at the early stage of the process (although it is not compulsory).
In the proposal, the following elements need to be covered:
1.   Executive summary
2.   Introduction highlighting background of your research problem.
3.   Research objectives.
4.   The importance of the proposed research
5.   A review of the relevant literature
6.   2-4 research questions and/or research hypotheses
7.   The proposed research design, method of data collection and analysis.
Special note: You need to pay special attention to making proper referencing. The use of others’ ideas, such as an expert’s opinion published on a news article or website, needs to be appropriately cited. The sources to all data used in the report must be clearly identified. Failure to do so may be regarded as plagiarism and would imply severe consequences. Please refer to the Referencing section below for more information and advice. The use of appendices is discouraged; instead please make use of in-text tables, figures, charts… and make reference to them where and when appropriate.

READ ALSO : oral testimony

Referencing
The university expects students to use Harvard referencing as specified in the book Cite them Right.
• Refer to http://www.harvard.htm for further advice and a link to an online version of Cite them Right
• You should be careful to include citations within your work as well as a reference list at the end. Unreferenced work will fail.
Word Count
Your word count should not include your abstract, contents, reference list or appendices. You should provide your word count at the end of your report.
Exceeding the word count by more than 10% will result in a penalty of 10% of your marks for your work.
If your work is significantly shorter, then you will probably have failed to provide the level of detail required.

Submission to Turnitin of Work Submitted for Assessment
Our policy on the use of Turnitin recognises the educational desirability that all of our students should enjoy the opportunity to self-submit their work to Turnitin (before submitting for assessment). We also recognise that Turnitin Originality Reports will sometimes assist in the identification of plagiarised work submitted for assessment.
Work that is submitted to Turnitin generates a Turnitin originality report, showing which parts of it have been reproduced from which sources. The system compares submissions to material that is to be found: on the world-wide web; in its database of previous submissions; and in its growing number of databases of published articles. You should not assume that a Turnitin originality report with a low similarity index is evidence that the piece of work concerned is free from plagiarism.
Our policy provides that a Module Leader may decide, in accordance with the policy of –, that all student submissions for a particular component of assessment should be submitted to Turnitin, provided that the relevant Module Guide includes a notice to that effect.
If you fail to submit your report to Turnitin, in accordance with the guidance on the site, you will be awarded a mark of 0 for the component.
Assessment criteria