Objective:
In this assignment, you will develop your understanding of the approved research project related to your chosen auditing topic and establish a solid theoretical foundation for your study. This phase is necessary as it allows you to introduce your research context, explore what has already been studied, identify gaps in the literature, and refine your research questions and hypotheses based on a thorough analysis of existing work.
Assignment Requirements:
1. Develop a Research Introduction
1.1. Establish the Research Context:
Task: Provide background information on your chosen auditing topic. Explain the current state of the auditing profession and the relevance of your research area within contemporary auditing practice.
Deliverable: Write a 400-500-word introduction that establishes the context for your research, including the importance of your chosen topic in modern auditing environments.
1.2. Present the Research Problem:
Task: Clearly articulate the specific problem or issue your research addresses. Explain why this problem requires investigation and its significance to auditing practice, regulation, or theory.
Example Problem Statement: "The integration of artificial intelligence technologies in auditing procedures presents unprecedented challenges for audit quality assessment, yet current regulatory frameworks lack comprehensive guidance for evaluating AI-enhanced audit processes."
Deliverable: Write a 300-400-word problem statement that clearly defines the research issue and its implications for the auditing profession.
1.3. State Research Questions and Objectives:
Task: Present your primary research questions and specific research objectives. Ensure these align with the identified research problem and demonstrate clear focus.
Deliverable: Provide 2-4 well-formulated research questions with corresponding research objectives (200-300 words total).
1.4. Justify the Research Significance:
Task: Explain the potential contributions of your research to auditing theory, practice, and regulation. Discuss how your study addresses current needs in the profession.
Deliverable: Write a 200-300-word justification of your research significance, addressing theoretical, practical, and policy contributions.
Conduct a Comprehensive Literature Review
2.1. Identify Key Search Terms:
- Task: Start by identifying key search terms related to your research questions. Use these terms to guide your search for relevant literature.
- Example Search Terms: "Artificial intelligence in auditing," "machine learning audit quality," "AI risk assessment in financial audits," "automated audit procedures," and "Big Data Analytics in Auditing."
2.2. Use Academic Databases:
- Task: Utilize academic databases such as Google Scholar, JSTOR, EBSCO, Elcit, Consensus, and your university library resources to find relevant studies.
- Deliverable: List the databases you used and provide a brief description of your search strategy, including the key search terms and filters applied.
2.3. Review Top Auditing Journals:
- Task: Identify and review articles from top auditing journals such as The Accounting Review and Journal of Accounting Research.
- Deliverable: Summarize key articles and note how they relate to your research questions.
2.4. Organize and Summarize Articles:
- Task: Develop a system to organize and summarize the articles you review. Group them by themes or subtopics that align with your research questions.
Example Structure:
- Overview of AI in Auditing (e.g., Issa et al., 2016)
- Impact of AI on Audit Procedures (e.g., Zhang et al., 2020)
- Challenges in AI Implementation in Auditing (e.g., Brown, 2022)
2.5. Analyze and Synthesize the Literature:
- Task: Critically analyze the literature by identifying key findings, methodologies, and limitations of each study. Compare and contrast the results across different studies.
- Deliverable: Write a 600-800-word synthesis of the literature, organized by themes or topics that are relevant to your research questions.
Submission Guidelines:
- Format: Your assignment should be formatted according to APA guidelines, including in-text citations and a reference list.
- Submission: Submit your completed assignment as a Word document or PDF via the course's online portal by the specified deadline.
