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ACCG8127 – Current Issues in Accounting and Corporate Governance

2026 – Session 1, In person-scheduled-weekday, North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff Coordinator
Grant Richardson
grant.richardson@mq.edu.au
Lecturer
Daniel Ding
daniel.ding@mq.edu.au
Moderator
Chris Patel
chris.patel@mq.edu.au
Credit points Credit points
10
Prerequisites Prerequisites
((Admission to GradDipAccgPrac or MAccg or MCom or MProfAcc) and ACCG6011) or (Admissions to GradCertResMQBS or GradDipResMQBS)
Corequisites Corequisites
Co-badged status Co-badged status
Unit description Unit description

This is an advanced unit in accounting and corporate governance which examines accounting theories and their relationship to a broad range of issues of current concern to both the accounting profession and accounting information users. This unit introduces students to the fundamental elements of research design and enable them to evaluate relevant quantitative and qualitative research methods and principles applicable to accounting. It seeks to develop students’ understanding of the contexts in which quantitative research can be undertaken and the ability to analyse, conduct, and evaluate quantitative forms of research. Students are also required to apply commonly used quantitative methods and techniques to collect and analyse financial and non-financial data, including hypothesis testing. Given the current focus and importance of global convergence of accounting and corporate governance, students are required to examine current issues and problems in complex contexts using social, ethical, economic, political, and global perspectives. Students will be required to analyse relevant scholarly research papers and will be challenged to question the foundations of accounting and corporate governance and to think critically about current issues in accounting.

Important Academic Dates

Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates

Learning Outcomes

On successful completion of this unit, you will be able to:

  • ULO1: Demonstrate an advanced level of theoretical accounting knowledge and critically apply knowledge in a range of contexts.
  • ULO2: Explain the role of statistical analysis for decision making and evaluate relevant quantitative and qualitative research methods and principles applicable to accounting.
  • ULO3: Apply commonly used quantitative methods and techniques to collect and analyse financial and non-financial data, including hypothesis testing.
  • ULO4: Conduct independent research and utilise relevant statistical techniques to collect data, analyse, interpret, and present the results of the data analysis.
  • ULO5: Demonstrate communication skills relevant to an appropriate professional environment.

General Assessment Information

Late Submission Penalties

If you submit your assessment late, 5% of the total possible marks will be deducted for each day (including weekends), up to 7 days. Submissions more than 7 days late will receive a mark of 0.

Example 1 (out of 100):

If you score 85/100 but submit 20 hours late, you will lose 5 marks and receive 80/100.

Example 2 (out of 30):

If you score 27/30 but submit 20 hours late, you will lose 1.5 marks and receive 25.5/30.

Assessment Tasks

Name Weighting Hurdle Due Groupwork/Individual Short Extension AI assisted?
Skills development: Quantitative analysis 30% No 20/04/2026 Individual Yes Open AI
Professional practice: Research report 40% No 04/05/2026 Individual and Group No Open AI
Formal examination: Test 30% No Week 13 Individual No Observed

Skills development: Quantitative analysis

Assessment Type 1: Problem-based task
Indicative Time on Task 2: 30 hours
Due: 20/04/2026
Weighting: 30%
Groupwork/Individual: Individual
Short extension 3: Yes
AI assisted?: Open AI

The purpose of this assessment is for you to develop your skills in quantitative analysis and reporting.
 
You will write an analytical report answering research questions relating to raw data from the accounting discipline.
 
Skills in focus:
  • Critical thinking and problem solving
  • Discipline knowledge
  • Collaboration skills
  • Communication skills
Deliverable(s): Written report [max 1500 words]
 
Individual assessment
On successful completion you will be able to:
  • Apply commonly used quantitative methods and techniques to collect and analyse financial and non-financial data, including hypothesis testing.
  • Conduct independent research and utilise relevant statistical techniques to collect data, analyse, interpret, and present the results of the data analysis.
  • Demonstrate communication skills relevant to an appropriate professional environment.

Professional practice: Research report

Assessment Type 1: Professional task
Indicative Time on Task 2: 40 hours
Due: 04/05/2026
Weighting: 40%
Groupwork/Individual: Individual and Group
Short extension 3: No
AI assisted?: Open AI

The purpose of this assessment is for you to apply your expertise in accounting and corporate governance to research issues and develop recommendations.
 
You will prepare a research report which recommends potential solutions to the issues identified.
 
Skills in focus:
  • Global, ethical and environmental citizenship
  • Critical thinking and problem solving
  • Communication skills
  • Work readiness
Deliverable(s): Written report [max 2000 words]
 
Individual and group assessment
On successful completion you will be able to:
  • Demonstrate an advanced level of theoretical accounting knowledge and critically apply knowledge in a range of contexts.
  • Apply commonly used quantitative methods and techniques to collect and analyse financial and non-financial data, including hypothesis testing.
  • Conduct independent research and utilise relevant statistical techniques to collect data, analyse, interpret, and present the results of the data analysis.
  • Demonstrate communication skills relevant to an appropriate professional environment.

Formal examination: Test

Assessment Type 1: Examination
Indicative Time on Task 2: 30 hours
Due: Week 13
Weighting: 30%
Groupwork/Individual: Individual
Short extension 3: No
AI assisted?: Observed

The purpose of this assessment is for you to demonstrate your understanding and knowledge of key topics from the unit.
 
You will participate in a formal test. Feedback on this test will help you assess your progress through the unit content.
 
Deliverable(s): Test
 
Individual assessment
On successful completion you will be able to:
  • Demonstrate an advanced level of theoretical accounting knowledge and critically apply knowledge in a range of contexts.
  • Explain the role of statistical analysis for decision making and evaluate relevant quantitative and qualitative research methods and principles applicable to accounting.
  • Demonstrate communication skills relevant to an appropriate professional environment.

1 If you need help with your assignment, please contact:

  • the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
  • the Writing Centre for academic skills support.

2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation.

3 An automatic short extension is available for some assessments. Apply through the Service Connect Portal.

Delivery and Resources

Unit Coordinator

Professor Grant Richardson E-mail: grant.richardson@mq.edu.au

Contacting Unit Coordinator

Professor Richardson is available for individual consultation by mutual arrangement. Please get in touch with him by email to arrange an appropriate day and time for your consultation. He is conducting the seminars in this course for Week 1, in addition to Weeks 6 to 13.

Lecturer

Dr Daniel Ding E-mail: daniel.ding@mq.edu.au

Contacting Lecturer

Dr Ding is available for individual consultation by mutual arrangement. Please get in touch with him by email to arrange an appropriate day and time for your consultation. He is conducting the seminars in this course over Weeks 2 to 5 (inclusive).

Classes

There are 3 hours of contact for learning per week, consisting of 1 x 3-hour seminar (lecture and tutorial).

There are two classes in Session 1/2026 as follows:

• Class_01 Thursday 9 am to 12 pm (14SCO T4  Lecture Theatre).

• Class_02 Friday 2 pm to 5 pm (25WW A207 Tutorial Room).

Required and Recommended Texts and/or Materials

We will use a selection of case studies and reading materials that link to current and unfolding accounting and corporate governance issues. Students can refer to the current edition of Rankin M., Ferlauto K., McGowan S. and Stanton P. Contemporary Issues In Accounting (Latest Edition), John Wiley and Sons, Milton, Qld. If needed.

Technology Used and Required

You will need basic skills with Microsoft Word, Microsoft Excel, and Microsoft PowerPoint. The quantitative analysis and research report e-copies can be submitted in Word or PDF. You will also be required to access the Internet in order to conduct research and use Macquarie University’s iLearn teaching facility (refer to the details contained below in the Unit Web Page).

Unit Web Page

iLearn is used to provide announcements, forms, and some course materials (including weekly lecture notes) and to submit e-copies of your assignments. Log in at http://learn.mq.edu.au/. Reading material for this unit is all available on the Library’s e-Reserve. Access to the e-Reserve is made using the student number and password supplied to you by the Library. A link will also be provided on iLearn.

Unit Schedule

Unit Schedule

SUMMARY OF ACCG8127 PROGRAM: SESSION 1 – 2026

WEEK:

TOPIC:

1

Introduction

2

Elements of Research Design and Hypothesis Development

3

Quantitative Research Methods and Techniques

4

Analysing and Reporting Results

5

Analysing and Interpreting Results

6

Qualitative Research Methods and Critical Thinking

RECESS (Tuesday, 7 April 2026 to Friday, 19 April 2026 inclusive)

7

Capital Markets Research in Accounting

(Quantitative Analysis Report Due: Monday, 20 April 2026 by 5 pm)

8

Behavioural Research in Accounting

9

Corporate Financial Reporting and Standard Setting

(Research Reports Due: Monday, 4 May 2026 by 5 pm)

Research Report Presentation in Class

10

Corporate Governance and Corporate Failure

Research Report Presentation in Class

11

Sustainability Accounting and Reporting

Research Report Presentation in Class

12

International Accounting

Research Report Presentation in Class

13

Class Test

Policies and Procedures

Macquarie University policies and procedures are accessible from Policy Central (https://policies.mq.edu.au). Students should be aware of the following policies in particular with regard to Learning and Teaching:

Students seeking more policy resources can visit Student Policies (https://students.mq.edu.au/support/study/policies). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.

To find other policies relating to Teaching and Learning, visit Policy Central (https://policies.mq.edu.au) and use the search tool.

Student Code of Conduct

Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/admin/other-resources/student-conduct

Results

Results published on platform other than eStudent, (eg. iLearn, Coursera etc.) or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit connect.mq.edu.au or if you are a Global MBA student contact globalmba.support@mq.edu.au

Academic Integrity

At Macquarie, we believe academic integrity – honesty, respect, trust, responsibility, fairness and courage – is at the core of learning, teaching and research. We recognise that meeting the expectations required to complete your assessments can be challenging. So, we offer you a range of resources and services to help you reach your potential, including free online writing and maths support, academic skills development and wellbeing consultations.

Student Support

Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/

Academic Success

Academic Success provides resources to develop your English language proficiency, academic writing, and communication skills.

The Library provides online and face to face support to help you find and use relevant information resources. 

Student Services and Support

Macquarie University offers a range of Student Support Services including:

Student Enquiries

Got a question? Ask us via the Service Connect Portal, or contact Service Connect.

IT Help

For help with University computer systems and technology, visit http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/. 

When using the University's IT, you must adhere to the Acceptable Use of IT Resources Policy. The policy applies to all who connect to the MQ network including students.

Unit information based on version 2026.03 of the Handbook