A Study on Accountancy Students Shifting to Other Courses
1. A good thesis statement is your introduction to your subject. It is how you introduce yourself and your work to your reader. Your thesis needs to be well researched, provide an overview of your argument, make the reader ask for more, anticipate the reader's arguments, and be clear and concise.
Research
2. Writing a thesis starts with research. Take a look at the primary sources you have to work with and get an idea of the angle you want to take with your paper: this will be reflected in your thesis. Since research will continue throughout the process of your paper or project, you may end up going in a different direction or being convinced your stance at the beginning was wrong. Do not be afraid to change your thesis.
Topic and Road Map 3. The thesis tells the reader what you are planning to argue and how you are going to argue it. It not only gives a subject but makes the portion of the subject you will be arguing evident. The thesis lays out how you are going to argue your stance. Do not include your whole paper in the thesis, just the topic you will be covering and the way you will be approaching the subject. Your stance must be evident by reading the thesis.
JEFFREY J. BURKS, UNIVERSITY OF NOTRE DAME
ACITO, A. A., BURKS, J. J., JOHNSON, W. B.
Materiality Decisions and the Correction of Accounting Errors (Forthcoming)
The Accounting Review, 84(3), May 2009
We test conjectures about the determinants of materiality judgments by examining a financial reporting choice made by firms that depends on an underlying materiality assessment. Specifically, from late 2004 to mid 2006, over 250 firms were required to correct errors in their accounting for operating leases. The method chosen to correct the errors reflects the assessed materiality of the errors, as restatements are required to correct material errors while catch-up adjustments can be used to correct immaterial errors. We test the role of materiality considerations outlined in authoritative guidance
Research
2. Writing a thesis starts with research. Take a look at the primary sources you have to work with and get an idea of the angle you want to take with your paper: this will be reflected in your thesis. Since research will continue throughout the process of your paper or project, you may end up going in a different direction or being convinced your stance at the beginning was wrong. Do not be afraid to change your thesis.
Topic and Road Map 3. The thesis tells the reader what you are planning to argue and how you are going to argue it. It not only gives a subject but makes the portion of the subject you will be arguing evident. The thesis lays out how you are going to argue your stance. Do not include your whole paper in the thesis, just the topic you will be covering and the way you will be approaching the subject. Your stance must be evident by reading the thesis.
JEFFREY J. BURKS, UNIVERSITY OF NOTRE DAME
ACITO, A. A., BURKS, J. J., JOHNSON, W. B.
Materiality Decisions and the Correction of Accounting Errors (Forthcoming)
The Accounting Review, 84(3), May 2009
We test conjectures about the determinants of materiality judgments by examining a financial reporting choice made by firms that depends on an underlying materiality assessment. Specifically, from late 2004 to mid 2006, over 250 firms were required to correct errors in their accounting for operating leases. The method chosen to correct the errors reflects the assessed materiality of the errors, as restatements are required to correct material errors while catch-up adjustments can be used to correct immaterial errors. We test the role of materiality considerations outlined in authoritative guidance