ACCG42004D Accounting Theory and Contemporary Issues

ACCG42004D Accounting Theory and Contemporary Issues – Winter 2023

Group Project (20%)

Non-GAAP Measures MARKING RUBRIC

OUTLINE – Group Project
TITLE/TOPIC
List Assigned articles/studies
Groups Members

Section Description Grade
REQUIREMENTS Consistent use of Times New Roman, size 12 font,
double spaced and normal margins, page numbers 5
Max length: 12 pages including cover, exhibits and sources
not more than 2,600 words 4
Consistently correct spelling, punctuation, grammar, non- repetition 4
turnitin originality check required (<20%) 2
Meeting deadline – April 5th, 2023 1
Introduction/Purpose
Explanation of non-gaap measures
Include a discussion of the various types,
advantages, disadvantages, motivations, etc 10
Summary of each assigned article Provide a summary of the purpose and intent of each article/study, the methodology, source of evidence, the conclusion of the authors and your evaluation of the conclusion. 25
Additional
Research Reference to additional studies or articles found independently
5
Connection to course topics Discuss the impact of a company’s non-gaap reporting decisions on users of the financial statements, using the terminology and framework of the course
• Market Efficiency/Inefficiency Theory
• Information Asymmetry
• Earnings Management (Good vs Bad)
• Earnings forecasts
• Full-disclosure
• Information production
• Quality of Reporting
• Regulation, Governance
• Reference to studies cited in text 12
Conclusion Strong conclusion 2
Proposal/Plan Completed proposal
Discussed with professor
Met deadline for completed proposal/plan 3
1
1
TOTAL 75
++++
Section Description Grade
REQUIREMENTS Consistent use of Times New Roman, size 12 font, double spaced and normal margins, page numbers. The maximum length is 12 pages, including cover, exhibits, and sources, not exceeding 2,600 words. Consistently correct spelling, punctuation, grammar, and non-repetition are expected. Turnitin originality check required (<20%). Meeting the deadline on April 5th, 2023, is important. 5
Introduction/Purpose The introduction should provide an explanation of non-GAAP measures, including a discussion of the various types, advantages, disadvantages, motivations, etc. A total of 10 marks are allocated for this section. 10
Summary of each assigned article This section requires a summary of the purpose and intent of each article/study, the methodology, source of evidence, the conclusion of the authors, and your evaluation of the conclusion. A total of 25 marks are allocated for this section. 25
Additional Research Reference to additional studies or articles found independently is expected. This section carries 5 marks. 5
Connection to course topics This section requires a discussion of the impact of a company’s non-GAAP reporting decisions on users of the financial statements, using the terminology and framework of the course, including Market Efficiency/Inefficiency Theory, Information Asymmetry, Earnings Management (Good vs Bad), Earnings forecasts, Full-disclosure, Information production, Quality of Reporting, Regulation, Governance, and Reference to studies cited in text. A total of 12 marks are allocated for this section. 12
Conclusion A strong conclusion is expected in this section, which carries 2 marks. 2
Proposal/Plan The project should be completed as per the proposal/plan discussed with the professor, and the deadline for the completed proposal/plan should be met. A total of 3 marks are allocated for this section. 3

The total marks allocated for the project are 75. Please refer to the rubric and ensure that you meet the requirements and expectations of each section to receive a high grade for the project.

Edwin Mariam
Accounting Theory and Contemporary Issues
Accounting Theory and Contemporary Issues is a course that explores the conceptual frameworks of accounting, the economic and social environment in which accounting operates, and contemporary issues that impact accounting practice. The course examines theoretical concepts and their application to accounting practice, including financial reporting, regulation, corporate governance, and ethical considerations. Students also analyze contemporary accounting issues, such as sustainability reporting, integrated reporting, and non-GAAP reporting. The course aims to provide students with a deep understanding of accounting theory and practice, enabling them to critically evaluate accounting policies, practices, and issues.