choose one of the articles and evaluate the article by selecting and applying an appropriate accounting theory, citing at least three scholarly sources. Use of academic literature is a key aspect of the assignment.

ASSIGNMENT STRUCTURE

The assignment must follow this structure:
1. Cover sheet

2. Article [Type number and headline of article here]
Summarise the article you have chosen, being sure to introduce points you will discuss in more depth in your analysis. Hint: Do not mention your theory in this section (Guide: 100 words).
3. Theory [Type name of your chosen theory here]
Identify and describe your chosen theory using high quality and appropriate academic sources to support your discussion. Be sure to identify aspects of your theory that you will discuss in more depth in your analysis. Hint: Do not mention your article in this section (Guide: 250 words).
4. Analysis
Apply your chosen theory to your article. Demonstrate specific application of the theory with examples from the article. Hint: You should not need to introduce new material/sources in this section as you are applying/synthesising what you have already introduced in the previous two sections. This is critical thinking (Guide: 250 words).
5. Conclusion
Briefly conclude.

6. Reference list

FORMATTING AND OTHER REQUIREMENTS

1. Typed cover sheet should include your name, student number and total word count.

2. Do not exceed the maximum word limit (600 words +10%)

3. The assignment should have a professional and easy to follow presentation. Style throughout the document should be consistent.
4. Use Times New Roman font size 12 and 1.5 line spacing.

5. Put word count under each section/heading.

6. Students must use their own words as this demonstrates your understanding. Small quotes placed within quotation marks are acceptable.
7. Your assignment should include at least three scholarly sources. Do not use any text-book or the lecture slides as a source (scholarly or otherwise). Only use published research articles, academic books, and conference papers (note that published research articles rank highest for quality and credibility as they are peer reviewed).
8. The assignment must be properly referenced using APA in-text referencing (also see point 9 below), with a list of references provided at the end of the assignment. A university guide to using the words and ideas of others is included with the assignment documentation.
9. Include document page number in ALL in-text citations (e.g. Smith & Jones, 1997 p.16)

PLAGIARISM

You can submit a draft version of your assignment prior to submitting your final version to allow you to view your matching report and make any corrections in relation to referencing and cited work. When you submit the final version of your assignment, a final text matching report is generated for the Course Convenor.

OTHER RESOURCES
1. Use word processing software to check your spelling and grammar before submitting. Use English spelling (not American).

ARTICLES
Six news articles are attached as a separate file. Select one article only.

THEORIES
Select one of the following theories/hypotheses. Please do not combine theories.

Theories of regulation
• Public interest theory
• Capture theory
• Private interest theory (economic theory)

Political economy or systems based theories
• Legitimacy theory
• Stakeholder theory (select one branch)
o Ethical (moral) branch
o Managerial branch
• Institutional theory

Economics or market based theories
• Efficient market hypothesis
• Agency theory
• Positive accounting theory (plus select one hypothesis)
o Political cost hypothesis
o Bonus hypothesis
o Debt hypothesis