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LANCASTER UNIVERSITY MANAGEMENT SCHOOL Department of Accounting and Finance AcF 100 Introduction to Accounting and Finance Lent Term: Individual Coursework Essay (10%) This is an individual task. You may work in your project groups to find relevant source materials and share information, but the actual essay must be your own work. There will be a workshop to discuss this coursework task in Lent term (week 1), but you may wish to start gathering source materials for this task in advance. 1. THE TASK You should write an essay on the following topic: Why is it important for external auditors to be independent? Relate your answer to the primary role of external auditors. Give examples of specific ways the lack of auditor independence may impact adversely on an audit. Your aim is to research this topic area widely by using resources available in the library, from course reading materials and on-line sources. Students wishing to score highly on this essay should aim to read as widely as possible, since a better appreciation of the issues will be reflected in your discussions/arguments in the essay if you have read a number of different sources. REQUIRED: Your word-processed essay should be between 1,250 and 1,500 words in length. Essays longer than 1,500 words will be penalised. The essay should be word-processed in Microsoft Word format. Your essay should include: a. a brief introduction b. main body discussion c. a conclusion which summarises the main argument/findings d. a reference list e. an appendix (if desired)

2. GUIDANCE ON REFERENCING A reference list should be provided at the end of your essay, which refers only to those sources, books, articles and website addresses you have actually used in writing your essay. The reference list is not included in the word count. The Department of Accounting and Finance has adopted the Harvard system of referencing. Here are a few specific guidelines about the Harvard system of referencing: a) When making the reference list at the end of your essay/report, use left alignment and make the author’s name stand out by using indentation of the text. b) The parts of other works e.g. chapters of books, articles in newspapers, reports in journals, parts of a websites: give in plain font. c) Complete works e.g. books, government reports, articles: give in italics newspapers, journals, stand-alone

d) If you can’t find an individual author, use the name of the organisation instead.

e) For printed work, give the place of publication if possible, then the publisher. Note the punctuation in the reference. f) For internet sources, as well as the author (or organisation if there is no clear author) and year, give the date you accessed it and the full URL along with the details of the material e.g. the title of the article, the name of the newspaper etc.

g) For a news report, give the exact date, not only the year. Check that the link you give actually works in that it would take your reader directly to the exact source if she wanted to read it for themselves. Giving a broad website such as ‘www.bbc.co.uk’ is not enough. h) If the same author has more than one publication in the same year, use a,b,c etc. i) Always make sure that the correct edition is referred to as pagination often differs.

Some examples follow:(For a book source) Horngren, C.T. (1972) Cost Accounting, A Managerial Emphasis, 3rd Edition, Englewood Cliffs, N.J.: Prentice-Hall. (For a press release source) Baker, S. (2003) “Environment Agency Press Release: Repeat Offenders Take the Shine Off Pollution Reductions,” Environment Agency, 30/7/2003. (For a journal article) Bloggs, J. (2006) “Accounting is a Wonderful Subject,” Journal of Accounting Education, Vol. 20, No. 4, pp. 653-685. (For a report) Severn Trent Plc (2003a) Water and Waste. Birmingham: Severn Trent Plc. (For a web page) SAM Indexes GmbH (2003) Dow Jones Sustainability Indexes: Corporate Sustainability....
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