Question
Q1 Accounting & Technology 1. What is the impact on Accounting/Audit/Tax of the following? What is AI? its impact? What is machine learning? impact? What
Q1 Accounting & Technology
1. What is the impact on Accounting/Audit/Tax of the following?
What is AI? its impact?
What is machine learning? impact?
What is XBRL? impact?
What is blockchain/ impact?
2. what will be the future of tax professions?
3. Impact of Covid-19 pandemic in changing the work flow, methods, jobs, expectation of accounting, audit and tax what is the impact of covid 19 to the method of job. E.g. WFH, what are the limitations and benefits from changing of methods?
Q2 Corporate Governance / Solvency and Corporate Failure
Part A
1. Why is Corporate Governance important? Elements of governance
2. Agency & stakeholder theory & problems with management of corporations
3. What is Corporate Governance? Definition, stakeholders, theories
4. Problems with the management of corporations
5. Guidelines & practices: ASX Corporate Governance principles, SOX
6. Issues: Rules & principles-based approaches, executive remuneration, risk management, corporate collapses, structure of boards
7. Role of accounting, financial reporting problems
Part B
1. What is corporate failure external and internal causes of failure Hamilton & Micklethwait categories & other reasons.
2. Could application of Corporate Governance Principles help to avoid those failures?
Question will be based on either Wirecard, Luckin Coffee article^
Q3 Ethical Behaviour in Accounting
1Why is ethical behaviour important in financial reporting?
2What are the common excuses people would give to justify ethical dilemmas?
3What are the roles and responsibilities of an accountant in producing the financial reports?
4What are the fundamental principles of ethics?
6Teleological perspective as opposed to the deontological perspective?
7What are the qualitative characteristics of accounting information?
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