Auditing Research

Subject ACCT90021 (2014)

Note: This is an archived Handbook entry from 2014.

Credit Points: 12.50
Level: 9 (Graduate/Postgraduate)
Dates & Locations:

This subject is not offered in 2014.

Time Commitment: Contact Hours: 36 hours of seminars
Total Time Commitment:

Estimated total time commitment of 144 hours per semester.


Acceptance into the Master of Commerce by Coursework (Specialisation in Accounting and Business information Systems) or the PhD program, ACCT30004 Auditing and Assurance Services or equivalent and permission of the Head of Department.

Study Period Commencement:
Credit Points:
Semester 1, Semester 2


Recommended Background Knowledge:


Non Allowed Subjects:


Core Participation Requirements:

For the purposes of considering requests for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Students Experiencing Academic Disadvantage Policy, academic requirements for this subject are articulated in the Subject Description, Subject Objectives, Generic Skills and Assessment Requirements for this entry.

The University is dedicated to provide support to those with special requirements. Further details on the disability support scheme can be found at the Disability Liaison Unit website:


Melbourne Business School @ Berkeley Street
Level 4, 198 Berkeley Street
Telephone: +61 3 8344 1670

Subject Overview:

Auditing is a crucial part of our system of corporate governance. This course will give students a much greater understanding of auditing and assurance and in particular how research into auditing and assurance informs auditing principles, practice and theory. It is a readings and discussion based seminar course.

Auditing research employs a range of empirical methods and the selection of papers in this course is designed to reflect that diversity. However, auditing research can be broadly categorised into two main groups: research about auditing and research into the process of auditing. The first group is predominantly archival research and draws from economics. The second group is mainly behavioural research and draws from psychology as well as from topics of interest to the auditing profession. We will cover both of these streams of research.

Learning Outcomes:

Relying on theoretical and empirical discussions of the current research in auditing prescribed for this subject students completing this subject should be able to:

  • Critically evaluate articles from the auditing literature;
  • Analyse and critically review auditing research designs;
  • Evaluate the value of auditing research to the auditing profession and business community;
  • Identify interesting and relevant research projects in auditing and assurance;
  • Develop an auditing research proposal.

Written assignments totalling not more than 4000 words due at regular intervals during the semester (30%), seminar presentations regularly throughout the semester and class participation (30%) and a take-home end-of-semester examination not exceeding 4000 words (40%).

Prescribed Texts:

Selected readings, Department of Accounting.

Breadth Options:

This subject is not available as a breadth subject.

Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills:

While undertaking Advanced Auditing students will have ongoing opportunities to enhance their communication, problem-solving and analytical skills as follows:

  • Critical evaluation of research and policy literature;
  • Oral communication and presentation skills;
  • Written communication skills;
  • Listening to others, evaluation of arguments and defending a position.
Related Course(s): Doctor of Philosophy - Business and Economics

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