ACC5AAI Advanced Accounting Issues
Questions:
Question 1:
Discuss your findings in the context of prior literature and accounting theories.
Question 2:
Apply combined Positive Accounting Theory and Institutional Theory to explain factors that may influence corporate accounting policy choice of financial disclosure on environmental (and/or climate change) information.
Question 3:
Refer to TCFD’s recommended framework for CFD and analyse the annual reports (2019) of four listed companies (two from Australian Securities Exchange, and two from an overseas stock exchange). The companies selected for analysis can be from any industry.
Academic Integrity:
Academic integrity means being honest in academic work and taking responsibility for learning the conventions of scholarship. La Trobe University views this seriously as evidenced by the following extract:
Academic honesty is a fundamental principle in teaching, learning, research and scholarship. The University requires its academic staff and students to observe the highest ethical standards in all aspects of academic work and it demonstrates its commitment to these values by awarding due credit for honestly conducted scholarly work, and by penalising academic misconduct and all forms of cheating.
1. Group formation and submission
2. Each group consists of no more than three members. For groups has more or less than three members, permission must be sought in writing (by email) from the Subject Coordinator.
3. Submission of this assignment by due date is compulsory for the successful completion of the subject.
4. Assignment Component 1:
Research Proposal:
1. Review relevant literature (minimum of six research articles) on corporate financial disclosure on environmental and/or climate change information. Synthesize the findings of prior research on the content of corporate environmental or climate-change information disclosure.
2. Financial stability board’s task force on climate-related financial disclosures implications for Australian business and corporate reporting,
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