Topics in Accounting Research (EoA)

This information is for the 2020/21 session.

Teacher responsible

Dr Maria Manuel Correia OLD 3.30, Dr Alexander Nezlobin OLD 3.33, and Dr Aneesh Raghunandan OLD 2.17.


This course is compulsory on the MRes/PhD in Accounting (Economics of Accounting Track). This course is available with permission as an outside option to students on other programmes where regulations permit.

Course content

This is a readings based course dealing with advanced issues in accounting research methods. Its primary focus is to study accounting and financial reporting issues from an economics perspective. While much research studied in the course will be empirical archival in nature, the course also emphasises the importance of theory and research design in developing high quality research. The course covers a wide range of accounting issues including the design of and choices between alternative accounting methods, the use of accounting numbers in economic decision making, assessment of financial reporting quality, the economic consequences of financial reporting, and the interactions between financial reporting, legal and economic institutions, and corporate governance.


20 hours of lectures in the MT. 20 hours of lectures in the LT.

This year, some or all of this teaching may be delivered using virtual classes as an alternative to face-to-face teaching.

There will be a reading week in week 6 of both MT and LT.


Report (25%) and take-home assessment (75%).

Second year MRes/PhD students in Accounting (Economics of Accounting Track) are formally assessed by:

(i) A referee report of a current working paper (25% weighting). This will normally be assigned in Week 5 of Lent term to be worked on during the following week (6) when there is no class meeting.

(ii) A take-home examination (75% weighting). This will cover a selection of key areas/papers studied in AC501 and AC506. It will be designed to be completed within a three-day (72 hour) period in the summer.

First year MRes/PhD students in Accounting (Economics of Accounting Track ) will not normally be formally assessed but they will receive feedback in the form of formative assessments. In addition, all students participating in the course are expected to present research papers being studied and will receive feedback on their presentations aimed at developing and improving their presentation skills.

Important information in response to COVID-19

Please note that during 2020/21 academic year some variation to teaching and learning activities may be required to respond to changes in public health advice and/or to account for the situation of students in attendance on campus and those studying online during the early part of the academic year. For assessment, this may involve changes to mode of delivery and/or the format or weighting of assessments. Changes will only be made if required and students will be notified about any changes to teaching or assessment plans at the earliest opportunity.

Key facts

Department: Accounting

Total students 2019/20: 1

Average class size 2019/20: 1

Value: One Unit

Guidelines for interpreting course guide information

Personal development skills

  • Self-management
  • Problem solving
  • Communication
  • Commercial awareness
  • Specialist skills