AUDIT AND CONTROL RESEARCH METHODOLOGY

Code Cours
2324-IÉSEG-M1S1-ACC-MA-TE39UE
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Ce cours apparaît dans les formation(s) suivante(s)
Responsable(s)
C.BEUSELINCK
Intervenant(s)
Christof BEUSELINCK (Lille)
Pratik GOEL (Paris)
Niveau
Master
Année de formation
Période

Présentation

Prérequis
This course requires an in-depth study and critical analysis of academic papers that are relevant to the discipline studied (audit and control). Furthermore, an ability to work constructively in a team is essential to this course. In addition, students should have acquired practical illusttrations of statistical analysis skills such as those covered in the quantitative methods and econometrics courses.
Objectifs
The central objective of ‘Audit and control research methodology’ is to introduce the students to the main methodological and theoretical foundations of audit and control research.

More specifically, the objectives of the course are:
- to enable students to search for relevant bibliographic sources.
- to improve students’ ability to solve problems relating to audit and control.
- to develop students’ methodological awareness.
- to improve students’ understanding of the main research methods used in audit and control.
- to enable students to understand and critically examine research reports and academic papers.
- to present research reports thoroughly.
Présentation
* Part 1 - Library and Other Data resources
* Part 2 - Main theoretical streams in audit and control
- agency theory
- disclosure theory
- auditing theories
- levers of control framework
* Part 3 - Student presentations of research papers

Modalités

Organisation
Type Amount of time Comment
Autoformation
Lecture du manuel de référence 6,00
E-Learning 4,00
Recherche 12,00
Présentiel
Cours interactif 14,00
Coaching 2,00
Travail personnel
Group Project 12,00
Overall student workload 50,00
Évaluation
Research proposal, theory presentations and class discussions.
Control type Duration Amount Weighting
Contrôle continu
Contrôle continu 0,00 0 40,00
Autres
Projet Collectif 0,00 0 60,00
TOTAL 100,00

Ressources

Bibliographie
"Doing business research: a guide to theory and practice" – Lee N. and Lings I. (SAGE Publications, 2008) -
"Research Design: Qualitative, Quantitative and Mixed Methods Approaches" (Creswell, J.W., 2018) - -