Effect of tax aggressiveness on audit quality
effect of tax aggressiveness on audit quality
(2) Research Project (15 percent)
As part of the course requirements, you are required (in groups of 3) to prepare a research project. The objective of this project is to strengthen your communication, writing, and presentation skills much needed in the modern business environment. The project topic should be a tax-related topic of your choice (e.g., history of US taxation, comparative tax research, internal administration of Egyptian tax authority/IRS, taxation of electronic commerce transactions, etc.). Additional suggested research topics will be given in the first day of classes. The topic you choose must be approved by the instructor. The project consists of three parts:
The Research Proposal/Progress Report (See assigned date on course schedule)
The research proposal is a 2-page write-up that identifies the group topic and some of the articles/references that will be used in your research. The proposal will explain what the group intends to do with respect to the research project.
The Research Report (See assigned date on course schedule)
Each group will submit a 10-page typewritten report. LATE SUBMISSIONS WILL NOT BE ACCEPTED. The report is basically a literature review on the topic selected. The format and structure of your report should comply with the Chicago Manual of Style. The report will be graded on scope of the topic, depth of analysis, and credibility of your sources/references. All members of the group will receive the same group report score. Material for the group research report should come from a minimum of 12 articles (per group) from one or more of the following suggested sources:
• Journals and Magazines: Accounting Horizons, Business Today, Corporate Taxation, CPA Magazine, Journal of Accountancy, Journal of Taxation, Journal of International Taxation, Practical Tax Strategies, Real Estate Taxation, Valuation Strategies
• Websites: taxsites.com, taxworld.org, internationaltaxreview.com, aaahq.org
First page of the research report should contain (1) the title of the research report, (2) names of team members, (3) course code and title (ACCT 402 Special Topics in Tax Accounting), and (4) submission date. Second page should include a 150-word executive summary/abstract providing the topic, method of research, and brief findings. The third page should feature a paginated table of contents. The fourth page starts the body of your report with an “Introduction” section, which contains a 2-page lengthier discussion of the same elements in your executive summary. The final page in your report should contain a listing of the references you used to write your report, written according to the Chicago Style or a similar style.
The Research Presentation (Presentations week: See assigned date on course schedule)
The research presentation will be conducted by all members of the group. You must use visual aids, including Microsoft PowerPoint slides. Each group presentation will take 20-30 minutes, during which group members will highlight the main points of the research paper in the final presentation and be ready to take questions.