This class exists in these courses :
• IÉSEG > IESEG Degree - Programme Grande École > Semester 1 > 2,00 ECTS

Prerequisites

This course requires an in-depth study and critical analysis of academic papers that are relevant to the discipline studied (audit and control). Furthermore, an ability to work constructively in a team is essential to this course. In addition, students should have acquired practical illusttrations of statistical analysis skills such as those covered in the quantitative methods and econometrics courses.

Learning outcomes

At the end of the course, the student should be able to:
The central objective of ‘Audit and control research methodology’ is to introduce the students to the main methodological and theoretical foundations of audit and control research.
More specifically, the objectives of the course are:
- to enable students to search for relevant bibliographic sources.
- to improve students’ ability to solve problems relating to audit and control.
- to develop students’ methodological awareness.
- to improve students’ understanding of the main research methods used in audit and control.
- to enable students to understand and critically examine research reports and academic papers.
- to present research reports thoroughly.

Course description

Part 1 - Library and Other Data resources
Part 2 - Main theoretical streams in audit and control
- contingency theory
- disclosure theory
- prospect theory
- institutional theory
- agency theory
Part 3 - Student presentations of research papers

Class type

Class structure

Teaching methods

• Coaching
• E-learning
• Interactive class
• Presentation
• Project work
• Research
• Seminar

Assessment

Research proposal, theory presentations and class discussions

Recommended reading

• "Doing business research: a guide to theory and practice" – Lee N. and Lings I. (SAGE Publications, 2008) -

• "Research Design: Qualitative, Quantitative and Mixed Methods Approaches" (Creswell, J.W., 2018) - -

Internet resources

• Social Science Research Network

• American Accounting Association

• European Accounting Association