The second paper is a research (term) paper of a technical topic. This paper is to
be an original paper and cannot be used in any other class. It is preferred that
the topic will be somewhat related to your duties during an internship. (For
example, tax interns should select a tax topic; audit interns should select an audit
or financial accounting topic, etc.) The student should provide a proposed
outline of the paper as a PC Word document. The proposed outline should be
approximately one (1) page providing sufficient detail so that the professor can
understand that the student has thought out the paper. To create an outline, see
http://www.wikihow.com/Write-an-Outline. The outline may be supplemented by a
one (1) page narrative. In addition, a one (1) page list of specific preliminary
references should be included (a minimum of five (5) references). References
should be from primarily professional or practice-oriented journals (e.g., Journal
of Accountancy, CPA Journal, Taxation for Accountants, Accounting Horizons,
The Tax Adviser, Journal of Business, etc. which all are available through
professional reference material (e.g., AICPA Accounting and Audit Guides, FASB
Statements, IRS Code, etc.). Reference should not include sources like
Wikapedia, Investopedia, textbooks, or other non-authoritative sources.
Here are some topics students have written on in the past: IFRS, Revenue
Recognition, Accounting for Derivatives, Fair Value Accounting, Leases, Choice
of Entity, Earned Income Credit, Energy Tax Credits, Transfer Pricing in an
International Setting, Auditing Derivatives, Use of Confirmations, Auditing in a
Computer Environment, and Single Audits. These are just examples of topics
written on; you may write on any approved topic based on your outline.
The paper should be a minimum of 10, with a maximum of 12, double spaced pages
using 12 point font (exclusive of title page, table of contents, summary, references,
tables, figures, etc.). The paper should be include proper use of headings and
subheadings. The paper should be well organized and proper spelling and grammar
should be used. Proper referencing is required. Interns are reminded of the
university’s scholastic dishonesty policy which includes prohibition of plagiarism.

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