How will you detect fraud in financial reporting?

Research Paper: Guidelines and Timeline
Each student in the class will write and make a presentation of a research topic during the semester. (See following list for a sample of topics). Student must receive permission to write on his or her chosen topic. Each paper will be between 6 and 8 pages long (not counting reference page) and require at least five references, of which at least three must be from refereed journals and at least one referred journal must have been published within the past year. The paper will be double-spaced and references should be listed on a separate page. Citations should be included in the text as follows: (Author, year). Grammar and writing style will count toward the grade.

A. Research Paper Topic will be submitted no later than February 12th . The topic and a brief description of the areas that the paper will cover will be included.
B. Topics for the paper can come from any area of accounting. It should, however, be a specific topic rather than a general one. For example, NO papers on Careers in Accounting. A partial list of topics are provided below, but this is not exclusive.
C. An outline of the Research Paper will be submitted no later than March 4th.
D. A draft of the paper is to be submitted no later than March 25th .
E. The final written paper is to be submitted no later than April 15th.
F. Oral presentations of the research papers will take place the weeks of April 18thand 25th. Presentations should be of approximately 5 minute duration and cover the important aspects of the research paper. Reading from notes not acceptable.

Partial sample list of topics for research paper:1
1. History of a specific topic in accounting. (For example, how has the accounting for pensions, leases, or cash flows evolved over the last 100 years or the history of impairments, etc.)
2. Accounting for recognition of income using the most recent FASB or emerging issues.
3. Accounting Restatements (errors)
4. Firm valuation
5. Forensic Accounting—must include actual cases in completing the paper.
a. Detecting Fraud in financial reporting
b. Misappropriation of assets
c. Legal issues of cybercrime management
d. Digital forensics analysis
6. Corporate social responsibility
7. A comparison of business ethics between the US and one other country.
8. Factors determining a firm’s going concern.
9. Emerging issues in for profit, not for profit, governmental accounting.
10. Any specific FASB pronouncement, it’s history and impact on implementation.

Hints for writing papers for the Seminar Class or mistakes made in previous years:
1. Please number your pages. The minimum of six pages does not count the final page for references. Also, half a page on the sixth page is not sufficient; you need six full pages, with standard margins of one inch and 12-point font, double-spaced.

2. When in doubt, CITE. Any information not generally known should be cited. At worst, at least acknowledge the author’s work at the end of the paragraph. However, the material you are borrowing should be paraphrased. Your wording and sentence structure must be substantially different from the original; otherwise, you should quote directly. (Use direct quotations sparingly, and only when the passage you are quoting is so eloquently phrased or so complex that a paraphrase cannot do it justice.)

Do not commit academic theft, or plagiarism. Doing so will result in an F on the paper and may also result in an F in the course. There are at least three different varieties of plagiarism:
a. copying directly from a source without acknowledgment;
b. paraphrasing information or ideas from a source without acknowledgment;
c. paraphrasing information from a source with acknowledgment, but changing
so few words that a direct quotation would be more appropriate.
3. Use tables or flowcharts whenever possible. These are incredibly useful ways to summarize materials by using a visual image and your own words.

4. Quotations that are four lines or more as you type them should have each line indented five spaces from the left margin. In Accounting we almost always single space indented quotations.

5. The ending period should be inside the final quotation mark unless you are writing for a British publisher or journal. If your sentence ends with a citation in parentheses, however, place the period after the final parenthesis.

6. At most, include one or two citations from the text. The rest of your citations should be from scholarly journals (refereed articles).

Refereed articles can be found in the library data bases. Follow the following instructions to access the library data bases:
a. Go to Rowan web site and type library rowan.edu/library
b. E-Resources click on “A”
c. ABI-Inform Global (First one on list)
d. When completing search, limit to full text and scholarly journals, and use only the last year for date range.

7. Try to avoid first or second person (I or you). For example:
I will explain forensic accounting in the first part of my paper. This will help you understand …
This is better rephrased as follows:
A strong background in forensic accounting leads to the understanding …

8. Use (Author, year) when citing within the text, not the title of the paper. The Works Cited page (last page of your paper) will give the full reference.

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