Methods and research in accounting and auditing (MRR250)

Content

The course offers a theoretical and practical introduction to research methodology, with particular relevance to research in accounting and auditing. In the first part, students engage with key elements of the research process – from developing research questions and designing studies to analyzing and presenting results. Emphasis is placed on understanding and applying qualitative and quantitative methods, including evaluating the suitability of different empirical designs to address various research questions. Examples from academic literature are used to illustrate the distinction between correlation and causality, and how data can be generated or retrieved from available sources. Students will learn basic techniques for data analysis and interpretation using R Studio.

The second part of the course focuses on selected empirical studies in accounting, auditing, and related disciplines. Through presentations, replication tasks, and academic discussions, students gain insight into how research is conducted and communicated in practice. Topics may include audit quality and the auditor’s role in sustainability reporting. This part of the course aims to inspire students in developing their own research projects and to strengthen their ability to critically evaluate research contributions considering theory, methodology, and data.

Learning outcome

Knowledge

The candidate...

• has advanced knowledge of the central phases of a research process, from formulating a research question to presenting results
• has in-depth insight into qualitative and quantitative methods and how these can be applied in research related to accounting, auditing, and adjacent fields
• can analyze and evaluate various empirical designs to address research questions and understand the difference between correlation and causality
• has knowledge of research ethics and how ethical principles influence choices and assessments throughout the research process
• has insight into how primary and secondary data can be generated, collected, and evaluated, and how quantitative data can be analyzed and interpreted using R Studio
• has knowledge of how empirical research in accounting and auditing is structured, evaluated, and communicated, and understands how such research contributes to academic and societal development

Skills

The candidate...

• can formulate relevant research questions, develop research designs, and justify the choice of qualitative or quantitative methods
• can search for and critically assess academic literature with an analytical approach
• can collect, document, and organize data in a systematic and transparent manner
• can carry out quantitative data analysis in R Studio and interpret the results in relation to research questions and theoretical frameworks
• can analyze and evaluate research in accounting, auditing, and related fields, and apply methodological and analytical skills to replicate or understand key elements of such studies
• can communicate their own research findings, both orally and in writing, and reflect on ethical and methodological choices in the research process, with particular emphasis on the relevance for their own master’s thesis

Required prerequisite knowledge

Exam

Coursework requirements

Course teacher(s)

Course coordinator:

Course teacher:

Method of work

Open for

Course assessment

Literature