Developing your literature review for the final ISP You should offer a critical analysis (which means discussing both sides of any arguments from a range of credible sources and using these as evidence to support your own conclusions). The majority of the literature you refer to and consult in the production of your project should be sourced at a high level of academic credibility, i.e. academic texts, journals articles and research reports. Secondary data may beincorporated, and some secondary analysis of previously published research data may be undertaken (if appropriate). Additional material can be drawn from the Internet and from newspapers, but it is envisaged that this will be mainly for illustrative purposes and not be the core of the material sourced. Use of Appendices should be limited to content which is clearly relevant and specifically referred to in the main body of the document only.

In your literature review, you will be expected to provide critical discussion of the significance of the findings from your sources and indicate how this aids in answering your research questions. You must justify any claims you make about your topic, using the academic sources to support your arguments. This means providing references to existing research and reasons why you assert something is so. There should be a strong theoretical approach adopted throughout the discussion which may, for example, be achieved by using and applying theory/academic debates to undertake an analysis of practical problems and issues that (business) organisations are facing.

Your project should then offer conclusions and a final evaluation of the chosen topic in which you make recommendations for future research or investigation. This discussion should again refer back to and address/ answer your research questions. It is important to note that your conclusions should be more than a summary of your discussion. Instead, you should discuss the implications of your findings, directly in relation to your research questions. Guidance will be given on this important part of the process in the lectures and Workshops.

Required:

Literature review / critical analysis and discussion - provide an overview of your topic, identifying the main academic and applied issues. Areas discussed should clearly relate to your research questions, but excellent projects will show how the chosen topic maps onto broader business debates. You should critically discuss academic theories and concepts as well as existing research/secondary data in order to thoroughly evaluate the current situation regarding your topic. Clearly identify each section with sub-headings and ensure you have addressed each of your research questions, analysing the significance of your findings and supporting your arguments with appropriate references.

Conclusions & recommendations for future research - drawing together the main points you have raised so far, you should state your answers to the research questions/ problems you set yourself at the beginning of the project. These conclusions should logically flow from earlier discussions and should include recommendations or ideas for future research into the topic.

Title: 'Do Gender differences have an influence on Accounting Conservatism?'

three research questions:

1. "How do risks taken differ between gender in accounting conservatism?" .

2. "How is gender associated with the level of accounting conservatism?"

3. 'How does gender relate to perspectives that affect the earning management difference on accounting conservatism?'