Developing your literature review for the final ISP You should offer a critical analysis (which means discussing both sides of any arguments from a range of credible sources and using these as evidence to support your own conclusions). The majority of the literature you refer to and consult in the production of your project should be sourced at a high level of academic credibility, i.e. academic texts, journals articles and research reports. Secondary data may beincorporated, and some secondary analysis of previously published research data may be undertaken (if appropriate). Additional material can be drawn from the Internet and from newspapers, but it is envisaged that this will be mainly for illustrative purposes and not be the core of the material sourced?Use of Appendices should be limited to content which is clearly relevant and specifically referred to in the main body of the document only.?

 

 In your literature review, you will be expected to provide critical discussion of the significance of the findings from your sources and indicate how this aids in answering your research questions. You must justify any claims you make about your topic, using the academic sources to support your arguments. This means providing references to existing research and reasons why you assert something is so. There should be a strong theoretical approach adopted throughout the discussion which may, for example, be achieved by using and applying theory/academic debates to undertake an analysis of practical problems and issues that (business) organisations are facing. 

 

Your project should then offer conclusions and a final evaluation of the chosen topic in which you make recommendations for future research or investigation. This discussion should again refer back to and address/ answer your research questions. It is important to note that your conclusions should be more than a summary of your discussion. Instead, you should discuss the implications of your findings, directly in relation to your research questions. Guidance will be given on this important part of the process in the lectures and Workshops. 

 

Required: 

Literature review / critical analysis and discussion - provide an overview of your topic, identifying the main academic and applied issues. Areas discussed should clearly relate to your research questions, but excellent projects will show how the chosen topic maps onto broader business debates. You should critically discuss academic theories and concepts as well as existing research/secondary data in order to thoroughly evaluate the current situation regarding your topic. Clearly identify each section with sub-headings and ensure you have addressed each of your research questions, analysing the significance of your findings and supporting your arguments with appropriate references.

 

(literature review and analysis and discussion are different points)

 

Title:  'Do Gender differences have an influence on Accounting Conservatism?' 

 

Three research questions:

1. "How do risks taken differ between gender in accounting conservatism?"  .  

2. "How is gender associated with the level of accounting conservatism?" 

3.  'How does gender relate to perspectives that affect the earning management difference on accounting conservatism?'

 

-> cite the references used

-> this is an independent project which based on academic and practical research there is no other given reference. the sources can be cited from journals online

 

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. In your literature review, you will be expected to provide critical discussion of the significance of the findings from your sources and indicate how this aids in answering your research questions. You must justify any claims you make about your topic, using the academic sources to support your arguments. This means providing references to existing research and reasons why you assert something is so. There should be a strong theoretical approach adopted throughout the discussion which may, for example, be achieved by using and applying theory/academic debates to undertake an analysis of practical problems and issues that (business) organisations are facing. 
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2. Your project should then offer conclusions and a final evaluation of the chosen topic in which you make recommendations for future research or investigation. This discussion should again refer back to and address/ answer your research questions. It is important to note that your conclusions should be more than a summary of your discussion. Instead, you should discuss the implications of your findings, directly in relation to your research questions. Guidance will be given on this important part of the process in the lectures and Workshops. 

3. In your literature review, you will be expected to provide critical discussion of the significance of the findings from your sources and indicate how this aids in answering your research questions. You must justify any claims you make about your topic, using the academic sources to support your arguments. This means providing references to existing research and reasons why you assert something is so. There should be a strong theoretical approach adopted throughout the discussion which may, for example, be achieved by using and applying theory/academic debates to undertake an analysis of practical problems and issues that (business) organisations are facing.

 

An idea on what can be discussed further with academic theories:

Accounting conservatism is the practice of recognizing revenue and expenses only when they are realized or incurred, respectively. This practice results in financial statements that understate both assets and earnings. Gender differences in accounting conservatism may be due to different risk preferences. Studies have found that women tend to be more risk-averse than men, which may lead them to be more conservative in their recognition of both revenue and expenses. This difference may be due to evolutionary factors, as women have historically been more likely to bear the brunt of care-taking responsibilities for children and other family members. This need to care for others may lead women to be more risk-averse in general, and thus more conservative in their accounting practices.

The research on the topic is mixed.

Some studies suggest that there are significant gender differences in accounting conservatism, with women being more conservative than men. Other studies find no significant difference between the genders. It is possible that accounting conservatism is influenced by gender differences, but more research is needed to determine the extent of this influence.