Final Paper

The objective of this paper is to research complex accounting concepts in financial statement reporting, taxation, internal controls, XBRL, auditing, or ethics. Choose a topic that was discussed in class. Examples include:

A specific aspect of the Sarbanes-Oxley Act of 2002 (SOX) & financial reporting

SOX and auditing quality

XBRL

Tax avoidance

SOX & Risk assessment over financial reporting

Ethics

Your final paper will be 12 to 15 double-spaced pages in length (not including the title and reference pages) and include the following:

Abstract - The Abstract should include the Goal, the Problem Statement, the Purpose, what the Findings suggest, and Recommendations of the Research.

Introduction - Introduce the topic, state why the topic is important, state that there is a difference of opinion about this topic, and describe how the assignment will be structured and clearly state the main purpose.

Problem Statement - The problem statement describes the overall research problem being addressed and indicates why it is important to the practice of accounting (e.g., who would care if the problem were studied?).

Review of Professional and Academic Literature - The review of related research and literature is clearly related to the applied problem statement. The literature compares and contrasts different points of view and the relationship of the study to previous research and findings. (References and sources used should be published in peer-reviewed journals and professional accounting publications within the past five years.)

Analysis of Research Problem - Compare and contrast possible solutions to solve the problem. What are the legal and tax implications of the possible solutions?

Recommendations - Recommend the best solution for solving the problem. What do you think the future of the topic will be?

Conclusion - Present a conclusion to your research findings.

References - Must use at least six scholarly sources, including a minimum of three from the Ashford University Library. Examples of acceptable list of peer reviewed accounting journals:

oThe Accounting Review (TAR)

oJournal of Accounting Research (JAR)

oJournal of Accounting and Economics

oContemporary Accounting Research (CAR)

oReview of Accounting Studies (RAST)

oAccounting, Organizations and Society (AOS)