Dear Madeline Likin ,
You can focus on green finance, digitalization and innovations in finance (e.g. blockchain in accounting and auditing, accounting and auditing for digital assets, etc.). You can also analyze the link between auditing and CSR/ESG issues.
Good luck with your research!
Dear Madeline,
You can look at impact of Loan impairment on Share price of listed commercial banks in your country.
You may have to review your lectures' materials to identify emerging issues of interest. Current articles in journals with primary focus on accounting and finance could also lead you to the current development in the area and the new trend of research.
Nevertheless, You may also consider issues such as IFRS Compliance and Tax Aggressiveness; Financial constraints and tax planning, sustainability reporting and enterprise risk issues(This however, has minimal financial audit implications but it is within the scope of accounting and finance) etc
Hi Madeline Likin , personally I think there is a very interesting open question in auditing. What do you think of : How are firm characteristics , IT governance related to IT-related material weaknesses and what are the implications for assurance opinions?” . Kind regards. Rob
Fraud. Here are a few papers to get you started on your literature review:
(2) (PDF) Buyer beware: Mitigating supply chain risk (researchgate.net)
(2) (PDF) Retail point of sale fraud prevention and detection using internal audit and data analytics (researchgate.net)
(2) (PDF) Payroll internal audit: On the hunt for payroll fraud (researchgate.net)
I always find "inflation accounting" or "dual currency accounting"as an interesting subject due to adjustments change the whole outlook of the financial statements.
Also, "digital currencies" could be another subject for their use for future payment power with interest.
Audits with "big data" could be another subject as auditors can download the whole populations. Can they really check each transaction? How will that apply on the field?
It’s my hope that you mean choosing the topic under your area of specialization. If this is the case, no one can provide the topic to you for researching. Choosing the topic depends to many factors like researcher’s interest, researcher’s purpose (what do the researcher want to learn, or what do the researcher wants to provide knowledge of), the prevailing problems (you can get such problems from the daily life like watching TV, newspapers, etc), among others. So, all the factors depend much on the researcher him/herself. To make the story short for the beginner, you have to write down all the topics under your study regarding the subjects learnt at school or training, for example Accounting, Auditing, Financial management, public finance, economics, etc. From there you can write down all the topics learnt in each subject from which can start choosing the best. However, the researcher has to have knowledge on the quality of good research topics from which can start comparing with the written down topics as said above, and drop one after another knowing that, not all the topics are researchable. In this regard, some of the topics have data availability problem so will be dropped. After considering all requirements of the good research topics, you will choose among what you have remained with, after dropping some, now the remainder(s) will be your research topics to undertake whenever you want.
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