Course overview
- Study period
- Semester 2, 2025 (28/07/2025 - 22/11/2025)
- Study level
- Undergraduate
- Location
- St Lucia
- Attendance mode
- In Person
- Units
- 2
- Administrative campus
- St Lucia
- Coordinating unit
- Business School
Financial accounting research and its implication for practice. Specific issues are included according to their importance to professional practice and accounting regulation.
Course requirements
Assumed background
This course involves reading and understanding academic journals articles in accounting and finance. It is strongly recommended that students have completed RBUS6923 or take RBUS6923 in the same semester as ACCT6102.
Before attempting this course, students are advised that it is important to complete the appropriate prerequisite course(s) listed on the front of this course profile. No responsibility will be accepted by the School of Business, the Faculty of Business, Economics and Law or The University of Queensland for poor student performance occurring in courses where the appropriate prerequisite(s) has/have not been completed, for any reason whatsoever.
Prerequisites
You'll need to complete the following courses before enrolling in this one:
Permission from Head of School
Restrictions
BAdvBus(Hons), BCom(Hons), GCBusRMeth, GDipBRM, MCom(#32), MCom(Adv), PhD, MPhil. BAdvBus(Hons) students are required to email bel@uq.edu.au for permission to enrol. Quota: Minimum of 10 enrolments.
Course contact
Course staff
Lecturer
Timetable
The timetable for this course is available on the UQ Public Timetable.
Additional timetable information
Please note: Teaching staff do not have access to the timetabling system to help with class allocation. Therefore, should you need help with your timetable and/or allocation of classes, please ensure you email business.mytimetable@uq.edu.au from your UQ student email account with the following details:
- Full name
- Student ID
- Course Code
Aims and outcomes
This course aims to develop students' critical understanding of the supporting theories and research underpinning modern financial accounting. Through exploring the current research that is
pertinent to how accounting information is integrated into the modern financial economy, and by paying attention to how financial markets use financial accounting information, students will appreciate how
an integrated framework across the three disciplines of accounting, finance and economics will enable them to think critically and comment sensibly on accounting issues in the broader financial economy.
Assessment
Assessment summary
| Category | Assessment task | Weight | Due date |
|---|---|---|---|
| Paper/ Report/ Annotation | Review of a research paper 1 | 20% |
16/09/2025 1:00 pm |
| Presentation |
Presentation of review of Research Paper 1
|
25% |
Week 6, Tue
During Class |
| Paper/ Report/ Annotation | Review of a research paper 2 | 15% |
14/10/2025 1:00 pm |
| Paper/ Report/ Annotation, Practical/ Demonstration | Valuation Assignment | 40% |
31/10/2025 1:00 pm |
Assessment details
Review of a research paper 1
- Mode
- Written
- Category
- Paper/ Report/ Annotation
- Weight
- 20%
- Due date
16/09/2025 1:00 pm
- Learning outcomes
- L01, L02, L03, L04
Task description
You will be asked to prepare a referee report/review of an accounting/finance working paper or a published paper, as if reviewing the manuscript for an academic journal. The review should follow the basic framework for a critique that will be discussed in seminar one. Remember the exercise is about your views and interpretations, not necessarily those of the author(s).
In addition to the submission of this report/review, you will also be required to present the review during seminar time.
AI Statement
Artificial Intelligence (AI) and Machine Translation (MT) are emerging tools that may support students in completing this assessment task. Students may appropriately use AI and/or MT in completing this assessment task. Students must clearly reference any use of AI or MT in each instance.
A failure to reference generative AI or MT use may constitute student misconduct under the Student Code of Conduct.
Submission guidelines
Deferral or extension
You may be able to apply for an extension.
The maximum extension allowed is 7 days. Extensions are given in multiples of 24 hours.
Maximum extension time is limited due to the presentation assessment.
Late submission
A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.
Presentation of review of Research Paper 1
- Identity Verified
- In-person
- Mode
- Oral
- Category
- Presentation
- Weight
- 25%
- Due date
Week 6, Tue
During Class
- Other conditions
- Secure.
- Learning outcomes
- L01, L02, L03, L04
Task description
You will be asked to present a paper during seminar time. This presentation will be graded based on your presentation as well as ability to answer questions raised during the presentation.
As part of this process, students in the audience will also be required to demonstrate their mastery of providing critical feedback and questions on the paper being presented.
Please Note: The presentation will be recorded for marking purposes per UQ Policy.
AI Statement
This assessment task is to be completed in-person. The use of generative Artificial Intelligence (AI) or Machine Translation (MT) tools will not be permitted. Any attempted use of AI or MT may constitute student misconduct under the Student Code of Conduct.
Submission guidelines
Deferral or extension
You cannot defer or apply for an extension for this assessment.
Extensions or deferrals are not available for an in-class presentation.
Late submission
Late submissions are not accepted for in-class presentations. Failure to present at the scheduled time will result in a mark of zero.
Review of a research paper 2
- Mode
- Written
- Category
- Paper/ Report/ Annotation
- Weight
- 15%
- Due date
14/10/2025 1:00 pm
- Learning outcomes
- L01, L02, L03, L04
Task description
You will be asked to prepare a second referee report/review of an accounting/finance working paper or a published paper, as if reviewing the manuscript for an academic journal. The review should follow the basic framework for a critique that will be discussed in seminar one. Remember the exercise is about your views and interpretations, not necessarily those of the author(s).
Unlike the first referee report/review, you will not have to present your findings during class. This makes the second report/review more difficult because you will not have the opportunity to demonstrate your critical review through answering questions during a presentation.
AI Statement
Artificial Intelligence (AI) and Machine Translation (MT) are emerging tools that may support students in completing this assessment task. Students may appropriately use AI and/or MT in completing this assessment task. Students must clearly reference any use of AI or MT in each instance.
A failure to reference generative AI or MT use may constitute student misconduct under the Student Code of Conduct.
Submission guidelines
Deferral or extension
You may be able to apply for an extension.
The maximum extension allowed is 14 days. Extensions are given in multiples of 24 hours.
Late submission
A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.
Valuation Assignment
- Mode
- Written
- Category
- Paper/ Report/ Annotation, Practical/ Demonstration
- Weight
- 40%
- Due date
31/10/2025 1:00 pm
- Learning outcomes
- L01, L02, L04
Task description
The assignment is intended to investigate the significance of various factors on a firm’s valuation when there is significant information asymmetry between its managers and current and potential investors. As part of this assignment, you will be asked to evaluate the implications of any assumptions that you have made to complete the valuation scenario.
AI Statement
Artificial Intelligence (AI) and Machine Translation (MT) are emerging tools that may support students in completing this assessment task. Students may appropriately use AI and/or MT in completing this assessment task. Students must clearly reference any use of AI or MT in each instance.
A failure to reference generative AI or MT use may constitute student misconduct under the Student Code of Conduct.
Submission guidelines
Submit through Turnitin link on Learn.UQ
Deferral or extension
You may be able to apply for an extension.
Late submission
A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.
Course grading
Full criteria for each grade is available in the Assessment Procedure.
| Grade | Cut off Percent | Description |
|---|---|---|
| 1 (Low Fail) | 0 - 29 |
Absence of evidence of achievement of course learning outcomes. |
| 2 (Fail) | 30 - 46 |
Minimal evidence of achievement of course learning outcomes. |
| 3 (Marginal Fail) | 47 - 49 |
Demonstrated evidence of developing achievement of course learning outcomes |
| 4 (Pass) | 50 - 64 |
Demonstrated evidence of functional achievement of course learning outcomes. |
| 5 (Credit) | 65 - 74 |
Demonstrated evidence of proficient achievement of course learning outcomes. |
| 6 (Distinction) | 75 - 84 |
Demonstrated evidence of advanced achievement of course learning outcomes. |
| 7 (High Distinction) | 85 - 100 |
Demonstrated evidence of exceptional achievement of course learning outcomes. |
Additional course grading information
Grades will be allocated according to University-wide standards of criterion-based assessment.
Supplementary assessment
Supplementary assessment is available for this course.
Learning resources
You'll need the following resources to successfully complete the course. We've indicated below if you need a personal copy of the reading materials or your own item.
Library resources
Library resources are available on the UQ Library website.
Learning activities
The learning activities for this course are outlined below. Learn more about the learning outcomes that apply to this course.
Filter activity type by
Please select
| Learning period | Activity type | Topic |
|---|---|---|
Week 1 |
Seminar |
Introduction Introduction to course and recap of basic structure of an article critique Learning outcomes: L01, L02, L03, L04 |
Week 2 |
Seminar |
The Role of Accounting Accounting and decision usefulness. Learning outcomes: L01, L02, L03, L04 |
Week 3 |
Seminar |
Moral Hazard: Propensity to Manage Earnings I Moral hazard. Learning outcomes: L01, L02, L03, L04 |
Week 4 |
Seminar |
Moral Hazard: Propensity to Manage Earnings II Learning outcomes: L01, L02, L03, L04 |
Week 5 |
Seminar |
Presentation of Information Learning outcomes: L01, L02, L03, L04 |
Week 6 |
Seminar |
Presentation #1 Learning outcomes: L01, L02, L03, L04 |
Week 7 |
Seminar |
Presentation #2 Learning outcomes: L01, L02, L03, L04 |
Week 8 |
Seminar |
Valuation 1 Learning outcomes: L01, L02, L03, L04 |
Week 9 |
Seminar |
Valuation 2 Learning outcomes: L01, L02, L03, L04 |
Mid Sem break |
No student involvement (Breaks, information) |
No class. In-Semester Break |
Week 10 |
Case-based learning |
Valuation - Excercise Learning outcomes: L01, L02, L03, L04 |
Week 11 |
Seminar |
Voluntary Disclosure I Learning outcomes: L01, L02, L03, L04 |
Week 12 |
Seminar |
Voluntary Disclosure II Learning outcomes: L01, L02, L03, L04 |
Week 13 |
Problem-based learning |
Valuation Assignment / Self-directed work No formal classes; informal class contact and self-directed work on valuation assignment. Learning outcomes: L01, L02, L03, L04 |
Policies and procedures
University policies and procedures apply to all aspects of student life. As a UQ student, you must comply with University-wide and program-specific requirements, including the:
- Student Code of Conduct Policy
- Student Integrity and Misconduct Policy and Procedure
- Assessment Procedure
- Examinations Procedure
- Reasonable Adjustments for Students Policy and Procedure
Learn more about UQ policies on my.UQ and the Policy and Procedure Library.