Master thesis (MRRMAS)
The master's thesis in accounting and auditing is a demanding and independent research project where students will have the opportunity to delve deeply into a chosen issue within the field. The thesis is written in collaboration with a fellow student. Under guidance, the students will go through the research process from start to finish - from formulating research questions and conducting a literature review to data analysis and conclusion. The master's thesis marks the end of the master's studies and reflects the students' accumulated knowledge, analytical abilities, and professional competence.
Course description for study year 2025-2026
Course code
MRRMAS
Version
1
Credits (ECTS)
30
Semester tution start
Autumn
Number of semesters
2
Exam semester
Spring
Language of instruction
Norwegian
Content
The master's thesis is a carefully designed scientific document that presents an issue and arguments, and which is documented, based on primary and/or secondary sources. The thesis must have a significant research component, and must be written with the help of an academic supervisor. The assignment gives the student an opportunity to demonstrate competence in accounting, auditing, law or finance.
Learning outcome
Knowledge
Upon completing this course, students will have knowledge of:
The preparation of a research question and conducting a critical literature review
The main theories and concepts relevant to the research question
The research design chosen for the master's thesis
The research method used for the collection and analysis of data
Ethical implications of decisions made in the research process
The analysis method used to analyze the data in the master's thesis
The results from the analysis and the significance of these
Presentation of a research-based task, written and orally
Skills
Upon completing this course, students will be able to:
Formulate a clear and relevant research question that can be answered theoretically or empirically
Effectively search, critically evaluate, and synthesize existing literature relevant to the research question
Identify, explain, evaluate, and apply key theories and concepts relevant to their specific research question
Design a research study, including choosing appropriate methods and techniques, based on the research question
Identify and critically evaluate ethical issues throughout the research process
Generate or collect necessary data
Apply appropriate analysis methods to process and interpret data, and also assess the validity and reliability of the analysis results
Use the results from the analyses to discuss the research question, including discussing the implications of the findings in a broader context
Communicate research findings and conclusions clearly and effectively, both in writing and orally, adapted to various audiences
Required prerequisite knowledge
Completed 60 credits from the master's program in accounting and auditing. A minimum of one course in quantitative or qualitative methods at master's degree level.
Exam
Master's thesis with oral presentation and defence
| Form of assessment | Weight | Duration | Marks | Aid |
|---|---|---|---|---|
| Master's thesis with oral presentation and defence | 1/1 | Letter grades | ||
| Master's thesis | 0/1 | 1 Semesters | Letter grades |
The master's thesis must be written together with a fellow student. If strong reasons exists, a student can apply to the study program director about writing the thesis alone. Strong reasons can be, for example, that one is planning to use confidential data for the master's thesis, or that there are medical reasons.
Coursework requirements
Two mandatory supervisions. One in December and the other in March. Prior to the supervision in March, the students have to hand in their preliminary written work, subject to approval from the supervisor.
