Purpose: Part A of the essay examines students ’ ability to appropriately reference scholarly…

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Purpose: Part A of the essay examines students’ ability to appropriately reference scholarly research, and to identify and organise sources relevant to the completion of the major essay component

Ignorance of referencing requirements will not be a valid excuse in cases of apparent plagiarism. Required:

1. Referencing exercise

1) Download and print article ‘smoothing periodic income’ authored by Hepworth. The article was published in 1953. This is a seminal article in the field of ‘earnings management’ research. (Already attached)

2) Using Google or an internet search engine of your choice, search for one other example of source material relevant to the understanding of firms’ motivations to manage or ‘smooth’ reported earnings. Please note the URL of the web site that you use, and the date of access.

3) Write a short summary (no more than 350 words) of the article specified in Requirement 1. Your summary must contain one correctly referenced example of each of the following:

a. A direct quotation from the article.

b. A paraphrasing of a specific argument made by Hepworth (i.e. you must rewrite a specific argument in your own words and correctly reference this)

c. An indirect citation. An indirect citation occurs when you reference the content of a source which you haven’t actually read yourself. In this case, this will be a source referred to by Hepworth. See the materials available from the Academic Skills and Learning Centre for details on the correct method of indirect referencing.

d. Include one reference to material drawn from your own search (Requirement 2), which may be either a quote or a paraphrasing. Correctly reference this source both in-text and in your reference list.

4) You are to use the Harvard referencing system. Please use this link correct referencing http://www.lib.latrobe.edu.au/referencing-tool/harvard

5) You must reference correctly, both in the body of your report and in your ‘References’ (or ‘Bibliography’) section.

6) Do NOT use footnotes for referencing.

7) The main purpose of this section of the assignment is to identify any problems that you may have in correctly accessing and referencing scholarly work.