personal paper on Sarbanes-Oxley Act

 

WRITING A SCHOLARLY PAPER: TUTORIAL / LECTURE OUTLINE

Professor Jay Kang

Revised: October 10, 2017

A. The Tutorials

The tutorials will help you actually write one piece of scholarly paper on a specific topic of your choice that is within a general topic.

B. References And Citations

The paper that you intend to write documents your research, and ought to have one or more references and citations, and the documentation format and style must follow the editorial policy of a journal, such as the Accounting Review. [The Accounting Review editorial policy statement with my editing is attached.]

C. Writing a Short Paper

If you’d want to write a short research paper, including “References” as a subheading of paper, here are the guidelines:

Writing a Concise Paper Assignment – Instructor’s Checklist.

Use Active Voice. Avoid: “It is said. . .” Instead let the speaker come alive: “Doupnik and Perera (p.16) say “. . . . ” Cite Works Fully, integrating them in your writing with the List of References. No citation in footnotes. [See Acct Review format] The Paper includes: 1. The paper’s TITLE that tells the specific, concrete topic or focus of your interest. Avoid a general, broad topic.

2. Introduction: State, first, your research Question(s) and purpose(s). “I question: . . . ?” to introduce the paper.

3. Main Subheadings: Data gathered cite the sources. Detailed analysis, discussion, and findings in your own words.

4. Conclusion: A concise, yet concrete summary of paper and conclusions.

5. Under the last sub-heading, “References”, list the cited sources. (Follow Accounting Review editorial policy.)

(single spaced, up to 1 page for Acct 101 and 307, or 4 to 6 pages for Acct. 513 at SFSU)

D. Writing a Short Research Proposal [NOT APPLICABLE to SFSU 101 & 307.]

If you’d want to write a short research proposal, say up to 2 to 4 pages, single-spaced, including “References” as a subheading of paper, here are the guidelines research proposal:

Writing a Short Research Proposal – Instructor’s Checklist.

a. Use Active Voice. Avoid: “It is said. . .” Instead let the speaker come alive: “Doupnik and Perera (p.16) say . .. .”

b. Cite Works Fully, integrating them in your writing with the List of References. No

citation in footnotes. [See Acct Review format] c. Include in the research proposal:

1. The Title of your paper, as specific as possible., ending with “— A Research Proposal”

2. Your specific Research Question(s) and purpose(s). [The opening sentence: “I will examine: 1. . . . . , and 2. . . . . ” ]

3. Review of Related Literature 4. Methods of analysis and sources of data that will be used.

5. Expected findings and conclusions. [Cite your sources fully.] 6. Summary of the proposal and Expected Conclusions: Summarize your research

question, expected findings and conclusions. (single spaced.) 7. The List of References. (This must follow the format of The Accounting Review editorial policy.)

E. Tips for Writing Your Paper

Adapted from “Tips for the Effective Writer” [May & May, p.5]

1. Content: Be sure that the accounting content is correct and complete. Have you addressed all relevant accounting issues?

2. Critical Thinking: Think carefully and critically about the issues with which you’re dealing. Anticipate questions and objections your readers might raise.

3. Appropriateness for Readers: Write the document with a particular reader in mind. Check that issues are discussed on a level the reader can understand. [For most documents, it is better to

focus on practical, explicit information and advice related to the case you are discussing rather than on general accounting theory].

4. Conciseness: Write as concisely as possible, given the reader’s needs and the issues to be addressed.

5. Clarity: Develop a style that is clear and readable. Choose words that convey your meaning with precision and clarity.

6. Coherence: Structure the document so that it is coherent. The organization should be logical and the train of thought easy to follow. Summarize main ideas near the beginning of the document, and begin each paragraph with a topic sentence.

7. Revision: Revise the document so that it is polished and professional. It should be free of all spelling errors and typos; grammatical errors should not detract from the message. [Source: May, Claire Arevalo, and Gordon S. May. 2012. Effective Writing: a Handbook for accountants. 9th Ed. Prentice Hall.]

F. Useful Tips for Effective Writing from the Instructor, Jay Kang

Understandability is your primary purpose. John Dryden said, “The aim of a writer is to be understood.”

Only practice makes it perfect.

Write with passion. Bernard Shaw said, “One does best at playing.”

Define your “specific” research question, given a general topic.

Select the question that interest you the most.

Select the question which conclusion is WITHIN YOUR REACH.

Research, research and research.

Take notes, citing the sources.

Draft paper outline ASAP.

Be focused on your specific questions as you write the paper.

Tell, tell and tell.

Revise, revise and revise.

G. Formats of Documentation, Citation, and Style

Before you begin writing a scholarly paper, you’d want to be aware of professional policy against plagiarism. It occurs when a scholar “misrepresents the work of another as his or her own.” It often occurs when the scholar uses “the ideas, sentences, paragraphs, or the whole text of another WITHOUT APPROPRIATE ACKNOWLEDGEMENT.” [San Francisco State University Accounting Department, 2010]

To guard against plagiarism, accounting scholars are advised to adopt the format of citation, and references documentation that you find in The Accounting Review editorial policy in the journal’s website: http://aaahq.org/pubs/EdPolicies/REV_EdPolicy.pdf I find in The Review’s editorial policy four (4) key points that are relevant to writing assignments in my accounting classes at San Francisco State University. MANUSCRIPT PREPARATION AND STYLE The Accounting Review’s manuscript preparation guidelines follow The Chicago Manual of Style (15th ed. University of Chicago Press). Another helpful guide to usage and style is The Elements of Style, by William Strunk, Jr., and E. B. White. [Key #1] In DOCUMENTATION Citations: Within-text citations are made using an author-year format. [Key #2] Cited works must correspond to the list of works listed in the “References” section. Authors should make an effort to include the relevant page numbers in the within-text citations. 1. In the text, works are cited as follows: author’s last name and year, without comma, in parentheses. For example: one author, (Berry 2003); two authors, (Fehr and Schmidt 2003); three or more authors, (Dechow et al. 1998); more than one work cited, (Cole and Yakushiji 1984; Dechow et al. 1995; Levitt 1998); with two works by the same author(s), (Nelson 2003, 2005). 2. Unless confusion would result, do not use “p.” or “pp.” before page numbers. For example, (Dechow and Dichev 2002, 41–42).

Reference List: Key #3: Every manuscript must include a “References” section that contains only those works cited within the text. Each entry should contain all information necessary for unambiguous identification of the published work. Use the following formats (which follow The Chicago Manual of Style):

1. Arrange citations in alphabetical order according to the surname of the first author or the name of the institution or body responsible for the published work. 2. Use authors’ initials instead of proper names. 3. For two or more authors, separate authors with a comma, including a comma before “and” (Dechow, P. , M., R. Sloan, and A. Sweeney). 4. Date of publication follows the author’s (authors’) name(s). Sample entries are as follows: Baiman, S., and M. Rajan. 2002a. The role of information and opportunism in the choice of buyer-supplier relationships. Journal of Accounting Research 40 (2): 247–278. Berry, R. 2003. Testimony before the Senate Committee on Homeland Security and Governmental Affairs Permanent Subcommittee on Investigations. November 18. Available at: http://hsgac.senate.gov/files/111803berry.pdf. Key #4: Footnotes: Footnotes are NOT USED FOR DOCUMENTATION. Textual footnotes should be used only for extensions and useful excursions of information that if included in the body of the text might disrupt its continuity.

H. Writing Style Matters

1. Use the active voice. “Direct and vigorous.” “Bold and concise.” “Definite.” “The habitual use of active voice makes for forcible writing.” “. . . when a sentence is made stronger, it usually becomes shorter. Thus brevity is a by-product of vigor.” [Strunk and White, 18-19]

2. State in positive form. “Avoid tame, colorless, hesitating, noncommittal language.” “. . . the reader is dissatisfied with being told only what is not, the reader wishes to be told what is. Hence, as a rule, it is better to express even a negative in positive form.” [Strunk and White, 20]

3. Use definite, specific, concrete language. Strunk and White [21] declare: ”Prefer the specific to the general, the definite to the vague, the concrete to the abstract. . . . If those who have studies the art of writing are in accord on any one point, it is this: the surest way to arouse and hold the reader’s attention is by being specific, definite, and concrete. The great writers – Homer, Dante, Shakespeare- are effective largely because they deal in particulars report the details that matter. Their words call up pictures.”

4. Omit needless words. Strunk and White [23] explain: “A sentence should contain no unnecessary words, a paragraph no unnecessary sentences. . . . This requires not that the writer make all sentences short, or avoid all detail and treat subjects only in outline, but that every word tell.”

5. “Place the emphatic words of a sentence at the end.” [Strunk and White, 21]

6. “The number of the subject determines the number of the verb.” [Strunk & White, 9]

7. “Use the proper case of pronoun”. [Strunk and White, 11]

“The personal pronouns, as well as the pronoun who, change form as they function as subject or object.” [P. 11]

“A pronoun in a comparison is nominative if it is the subject of a stated or understood verb.” [P. 12]

“Use the simple personal pronoun as a subject.” [P. 12]

8. Guard against words and expressions commonly misused.

Consult usage dictionary.

Develop a file of your own misusages.

References

American Accounting Association. 2010. Editorial Policy and Style Information. The Accounting Review. November. http://aaahq.org/pubs/EdPolicies/REV_EdPolicy.pdf

Kang, Jai S. 2011. Writing Guidelines for Accounting Students. San Francisco State University

May, Claire Arevalo, and Gordon S. May. 2012. Effective Writing: a Handbook for accountants. 9th ed. Prentice Hall.

San Francisco State University Accounting Department. 2010. A Statement of Policy Against Plagiarism.

Strunk, Willam, Jr., and E. B. White. 2000. The Elements of Style. 4th Ed. New York, Longman

APPENDIX 1. The Accounting Review EDITORIAL POLICY / STYLE INFORMATION It can be found at: http://aaahq.org/pubs/EdPolicies/REV_EdPolicy.pdf The sections that are relevant to writing assignments in SFSU accounting classes of Jay Kang follow.

MANUSCRIPT PREPARATION AND STYLE The Accounting Review’s manuscript preparation guidelines follow The Chicago Manual of Style (15th ed. University of Chicago Press). Another helpful guide to usage and style is The Elements of Style, by William Strunk, Jr., and E. B. White. DOCUMENTATION Citations: Within-text citations are made using an author-year format. Cited works must correspond to the list of works listed in the “References” section. Authors should make an effort to include the relevant page numbers in the within-text citations. 1. In the text, works are cited as follows: author’s last name and year, without comma, in parentheses. For example: one author, (Berry 2003); two authors, (Fehr and Schmidt 2003); three or more authors, (Dechow et al. 1998); more than one work cited, (Cole and Yakushiji 1984; Dechow et al. 1995; Levitt 1998); with two works by the same author(s), (Nelson 2003, 2005). 2. Unless confusion would result, do not use “p.” or “pp.” before page numbers. For example, (Dechow and Dichev 2002, 41–42).

Reference List: Every manuscript must include a “References” section that contains only those works cited within the text. Each entry should contain all information necessary for unambiguous identification of the published work. Use the following formats (which follow The Chicago Manual of Style): 1. Arrange citations in alphabetical order according to the surname of the first author or the name of the institution or body responsible for the published work. 2. Use authors’ initials instead of proper names. 3. For two or more authors, separate authors with a comma, including a comma before “and” (Dechow, P. , M., R. Sloan, and A. Sweeney). 4. Date of publication follows the author’s (authors’) name(s). 5. Titles of journals or newspapers should not be abbreviated. Sample entries are as follows: Baiman, S., and M. Rajan. 2002a. The role of information and opportunism in the choice of buyer-supplier relationships. Journal of Accounting Research 40 (2): 247–278. Berry, R. 2003. Testimony before the Senate Committee on Homeland Security and Governmental Affairs Permanent Subcommittee on Investigations. November 18. Available at: http://hsgac.senate.gov/files/111803berry.pdf. Footnotes: Footnotes are NOT USED FOR DOCUMENTATION. Textual footnotes should be used only for extensions and useful excursions of information that if included in the body of the text might disrupt its continuity.