1. Identify the research areas focused by Mohammed, Saeed and Mansoor. Briefly explain.

2. Briefly explain the research methodologies focused by Mohammed Saeed and Mansoor?

3. Learning from the experience of Tariq, suggest how can Tariq improve his research skills.

KMG Auditors recently recruited four graduates from Higher College of Technology. They were Mohammed, Saeed, Mansoor and Tariq. While joining KMG Auditors, the management informed them that they have to undertake an individual research on different topics related to accounting and auditing activities of the various companies for which KMG Auditors provide consultancy services.

Mohammed was asked to undertake a study on examining the relationship between the capital structure and operating performance of listed companies in the Muscat Securities Market. He was also asked to develop mathematical equations to predict the relationship between the capital structure and profitability of the company, if the outcome of the study shows a statistically significant relationship between the dependent and independent variable.

Mansoor, on the other hand, selected a topic related to accounting standards. He was asked to study whether the on the job training on different accounting standard reduce accounting errors in the companies in the Sultanate of Oman. Mansoor selected 100 accountants and provided training to 50 accountants, while keeping other accountants without any training. Then he measured the performance of the accountants. Based on the study, he concluded that those who received performed better compared to others.

Saeed was asked to examine the linkage between oil prices and operating performance of the listed companies in the Muscat Securities Market. He adopted a study based on secondary data and obtained all relevant information from National Centre for Statistics and Muscat Securities Market. Conclusions were drawn based on the study.

Though Tariq was assigned a project topic, he couldn’t do the study because of lack of knowledge on doing the project. He was unsure about the various research techniques and couldn’t able to understand the project guidelines provided by KMG Auditors.