UNIVERSITY OF MALTA FACULTY OF ECONOMICS, MANAGEMENT AND ACCOUNTANCY

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1 UNIVERSITY OF MALTA FACULTY OF ECONOMICS, MANAGEMENT AND ACCOUNTANCY DEPARTMENT OF ACCOUNTANCY DISSERTATION TITLES - MASTER IN ACCOUNTANCY COURSE GROUP 2014/2016 EXTERNAL EXAMINER: PROFESSOR MICHAEL TAYLES Deptartmental number Library no. Dissertation / Project Title Surname Name ID Number Subject Area MACC001 The Audit of ecommerce Entities: Special Considerations Abela Matthew M Other (e.g. Risk Management, I.T.) MACC002 A Feasibility Study of Construc ng and Opera ng a Race Track Facility Agius Leonard M Corporate Finance/Financial Management MACC003 The introduction of a forensic accounting module within the Master of Accountancy Course Agius Monique M Financial Accounting MACC004 The tax implications of transfer pricing: An analysis Aquilina Jeanelle M Taxation MACC005 Recent Changes to the Income Tax Act relating to Transfers of Immovable Property Arena Jessica M Taxation MACC006 Comparability within the Financial Statements of Gozitan Band Clubs: An Analysis Attard Elaine 31693G Financial Accounting MACC007 Financial Management in Maltese Local Councils: A Study Attard Joseph 29393G Corporate Finance/Financial Management MACC008 Derivatives Hedging and Hedge Accounting Praxis : An analysis among Maltese entities Attard Matthew M Other (e.g. Risk Management, I.T.) MACC009 The ethical decision-making process within the Maltese auditing profession - An analysis Axiaq Lisa M External Auditing MACC010 The Accountability of Maltese Football Clubs: An Assessment Azzopardi David M Corporate Governance

2 MACC011 Perceptions of Internal Controls and Control Components of Maltese Listed Companies Azzopardi Gabriella 18593G Internal Auditing and Control MACC012 Assessing Work-Life Balance in Public Practice: A Partners' Perspective Bartolo Francesca M Accountancy Profession in Malta MACC013 Proposed Changes in Lease Accounting - Implications for Maltese Banks Borg Christopher M Corporate Finance/Financial Management MACC014 Control Units within Maltese Credit Institutions and their Consolidation: A Study Borg Glenn M Internal Auditing and Control MACC015 The Marketing - Finance Link in the Corporate Management of 4 and 5 star Hotels: An Investigation Borg Jonathan M Other (e.g. Risk Management, I.T.) MACC016 The Independence of the Internal Auditor in Maltese Companies Briffa Chantel M Internal Auditing and Control MACC017 Incentive and Monitoring Schemes in Co-Operatives: An Analysis Camilleri Chantelle M Cooperative Societies MACC018 The Accountancy Profession as Perceived by Three Generations of Professional Accountants. Camilleri Leander M Accountancy Profession in Malta MACC019 Audit Quality Attributes: Perceptions within the Local Scenario Camilleri Roberta M External Auditing MACC020 Recent Trends in Audit Committees of Maltese Listed Companies Camilleri Yanika M Corporate Governance MACC021 A feasibility study for the setting up of a water sports operation Cauchi Andrew M Corporate Finance/Financial Management MACC022 An analysis of the audit of subsequent events in the local scenario Cauchi Mark 35493M External Auditing MACC023 The Use of Uniform System of Accounts in Selected Maltese Hotels Cini Christabel M Management Accounting MACC024 Bank Secrecy, Trusts and Fiduciaries in relation to Tax matters. Cordina Anthony 41493G Taxation

3 MACC025 Working Capital Management in selected Maltese equity-listed companies: A critical analysis Corso Luca M Corporate Finance/Financial Management MACC026 The Impact of the fouth EU Money Laundering Directive on the Accountancy Profession Cutajar James 27393M Law MACC027 The Role of Intellectual Capital in Firm Financial Performance: A Local Analysis Cutajar Matthew Paul 80693M Other (e.g. Risk Management, I.T.) MACC028 The Changing Services Provided by Maltese Audit Firms: An Analysis. Debono 20 Clyde M Accountancy Profession in Malta MACC029 Recent Trends In Corporate Governance Statements and its Review Debono 49 Clyde M Corporate Governance MACC030 A Balanced Scorecard Approach to Performance Measurement in a Maltese Contact Centre: A Case SDelia Reece M Management Accounting classified for 3yrs, 2020 ok ta make public MACC031 The Implications of Materiality Disclosures in Maltese Statutory Auditing Demanuele Ryan M External Auditing MACC032 From GAPSE to GAPSME - Understanding the various Stakeholders' Point of View Dimech Carlos M Financial Accounting MACC033 The Maltese Co-operative Regulatory Framework: Analysing the Alternatives Falzon Miraine M Cooperative Societies MACC034 EU Funding for Research Projects at the University of Malta Farrugia Kelly M Corporate Finance/Financial Management MACC035 User Perceptions of the Small Statutory Audit: An Analysis Farrugia Lara M External Auditing MACC036 The Social Enterprise in Malta: Implications and Applicability Farrugia Lindsay Marie M Law MACC037 The Wealth Management of Family Businesses and the Family Business Act Farrugia Maria M Law MACC038 The Internal Audit Role in assessing a Firm's Cybersecurity Farrugia May Louise M Internal Auditing and Control

4 MACC039 Communication Skills and Accountants: Perspectives from the Big Four Accounting Firms Farrugia Michaela M Management Accounting MACC040 Ethical Decision Making of Financial Controllers in Maltese Listed Companies. Farrugia Wendy M Other (e.g. Risk Management, I.T.) MACC041 Establishment of a boutique hotel : A case study in Rabat Gozo. Grech Andre Josef 28493G Financial Accounting MACC042 An Evaluation of the Financial Performance of Malta's Leading Telecommunication Entities: A Comparative Study. Grech Edric M Financial Accounting MACC043 Enhancing Public Sector Reporting: An Assessment of <IR> Practices across Ministries. Grech Ian M Public Sector Accounting and Auditing MACC044 The Internal Audit function within Maltese Government Authorities. A Qualitative study. Lapira Emma 54392M Internal Auditing and Control MACC045 A review of APMs application in the last decade amongst Maltese Listed Entities Mallia Caroline Marie 77193M Financial Accounting MACC046 Improving Understandability of Financial Reporting: A Local Individual Shareholder's Perspective. Micallef John M Financial Accounting MACC047 Rotation within the Control Framework of Maltese Banks: An Analysis Micallef Luke M External Auditing MACC048 Mergers of Maltese Audit Firms: A Study Minuti Martina M Accountancy Profession in Malta MACC049 Valuation and Turnaround of Distressed Firms: A twin case study analysis Mizzi Philip Mario 5394G Other (e.g. Risk Management, I.T.) MACC050 The MIA: 50 years on. A historical note Montanaro Nadine M Accountancy Profession in Malta MACC051 Effects of Maltese Auditors' Time Pressure on Ethics and Audit Quality Pace Gabriel M External Auditing MACC052 An Analysis of Bonus Share Issues Carried out by Maltese Listed Companies Perotti Roberta M Corporate Finance/Financial Management

5 MACC053 The Determinants of Audit Fees in the Maltese Financial Services Industries. Pisani Loradine 16193G External Auditing MACC054 The Impact of IFRS 15 on the Local Construction Industry Sammut Bickle Karl M Accounting Standards MACC055 Establishing a Financial Reporting Framework for the Housing Authority: A Case Study Scerri Matthew M Financial Accounting MACC056 Performance Evaluation of the Board of Directors in Maltese Listed Companies. Schembri Brandon M Corporate Governance MACC057 Perceptions of Financial Statement Users and Maltese Auditors regarding Auditor Independence. Sciriha Shylon M External Auditing MACC058 Insurance as an Area of Specialisation for the Maltese Accountant: An Analysis Spiteri Jeremy M Other (e.g. Risk Management, I.T.) MACC059 Intrinsic Values, Market Values and Efficiency: An Analysis of Maltese Bank Stocks Tabone Deborah M Corporate Finance/Financial Management MACC060 Small Change, Big Impact: Implications of 2015 VAT changes on Digital SMEs Theuma Lara M Taxation MACC061 The Use of Social Media by Accounting Practices in Malta Vassallo Justin M Accountancy Profession in Malta MACC062 The Applicability of a Separate Treasury Function in a Large Maltese Group: A Case Study Vassallo Shaun M Corporate Finance/Financial Management MACC063 An Analysis of Corporate failure and Related Weaknesses in the Maltese Scenario Vassallo Yanica Marie' M Financial Accounting MACC064 The Maltese Agricultural Produce Industry: Internal and External Accounting Perspective Vella Claire M Management Accounting MACC065 The Use of Maltese in Financial Reporting Vella Elaine M Financial Accounting MACC066 Accounting and Central Control in Maltese Local Councils: Complement or Conflict? Zammit Kimberly M Public Sector Accounting and Auditing

6 MACC067 Prudence in financial reporting: A Maltese perspective Zammit Mandy Ann M Accounting Standards MACC068 Tax Evasion in Malta: An Ethical Analysis of the Perception of the Maltese People Zammit Paula M Taxation MACC069 An Analysis of Taxation Literacy in Malta Zammit Saviour M Accounting Standards MACC070 Internal Control on record keeping in Maltese Local Councils Zammit Thomas M Public Sector Accounting and Auditing MACC071 The Perception of the Relationship between Government Authorities' Managers and Accountants Zammit Diane 68393M Public Sector Accounting and Auditing

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