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Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
IESEG Degree - Programme Grande École
- Crédits ECTS: 2.00
Training officer(s)
C.BEUSELINCK
Stakeholder(s)
Christof BEUSELINCK (Lille)
Pratik GOEL (Paris)
Pratik GOEL (Paris)
Présentation
Prerequisite
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.
Goal
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.
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.
Presentation
* 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
* 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
Organization
| 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 | ||
Evaluation
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
Bibliography
"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) - -
"Research Design: Qualitative, Quantitative and Mixed Methods Approaches" (Creswell, J.W., 2018) - -