Department of Economics, Business and Management / University Batna 1

Speciality: Accountancy and Auditing/ Level Master 2

Teacher: Ms. BOUZIDI

Academic year: 2023/2024

Course 5: Steps of Summarizing an Article

Summarizing an article in the field of accounting and auditing involves understanding the
technical content and distilling the key information for a broader audience. Here are steps
specific to summarizing articles in accounting and auditing:
1. Understand the Technical Language:

 Accounting and auditing articles often contain technical language and jargon.
Familiarize yourself with the terms used in the article to ensure accurate
summarization.

2. Identify the Research Question or Problem:

 Determine the main research question or problem the article addresses. This is
typically found in the introduction and is crucial for understanding the article's
focus.

3. Highlight Methodology and Data:

 Summarize the methodology employed in the study and the data used. This
might include the type of analysis conducted, data sources, and any
experimental design.

4. Focus on Key Findings:

 Identify and emphasize the key findings or results of the study. This is often
located in the results or findings section of the article.

5. Note Implications and Conclusions:

 Understand the implications of the research and any conclusions drawn by the
authors. This is crucial for connecting the research to its broader significance.

6. Pay Attention to Recommendations:

 Some accounting and auditing articles may provide recommendations for

practitioners or policymakers. Summarize these recommendations if they are
present.

7. Consider Theoretical Frameworks:

  If the article is theoretical, identify the theoretical frameworks or models used
by the authors and summarize how they contribute to the study.

8. Check for Compliance and Regulation Insights:

 If the article discusses changes in accounting standards, regulations, or

compliance issues, make sure to include these in your summary. This is
especially relevant in the context of auditing.

9. Look for Limitations and Future Research:

 Summarize any limitations mentioned by the authors and note any suggestions
for future research. This adds context to the scope and applicability of the
study.

10. Maintain Objectivity:

 Keep your summary objective and avoid injecting personal opinions. Focus on
conveying the author's findings and insights accurately.

11. Adapt to Your Audience:

 Consider the knowledge level of your audience. If you are summarizing for
individuals with a non-specialized background, explain technical terms and
concepts in a way that is easily understandable.

12. Review for Accuracy:

 Ensure that your summary accurately represents the key points of the article.
Check for any misinterpretations or omissions.

ABSTRACT

The abstract of a research paper is a concise summary that provides a snapshot of the entire
study. It serves as a quick reference for readers to understand the purpose, methods, results,
and implications of the research. Here are the main points that should be highlighted in the
abstract:

Research Objective or Purpose:

Clearly state the primary objective or purpose of the study. What is the research aiming to
investigate or accomplish?

Methodology:

Briefly describe the research design, methods, and approach used to conduct the study.
Highlight key aspects such as the sample size, data collection methods, and analytical
techniques.

Key Findings or Results:

Summarize the main outcomes of the research. Highlight significant findings, numerical
results, or statistical outcomes. Be concise but specific.

Conclusions:

Provide a concise summary of the conclusions drawn from the study. What are the
implications of the findings, and how do they contribute to existing knowledge?

Keywords:

Include relevant keywords that capture the essence of the research. These terms should help
others easily find and categorize the paper in academic databases.

Scope and Limitations:

Briefly mention the scope of the study and any limitations that might affect the
generalizability of the findings. This helps set realistic expectations for readers.

Significance of the Study:

Highlight the broader significance or contribution of the research to the field. Why is the
study important, and how does it advance our understanding of the topic?

Practical Applications (if applicable):

If the research has practical implications or applications, briefly mention them. This could
include recommendations for practitioners, policymakers, or other stakeholders.

Originality or Innovation:

If the research introduces a novel approach, methodology, or concept, emphasize its

originality or innovative aspects.

Length:

Keep the abstract within the recommended length specified by the journal or conference
guidelines. Typically, abstracts are around 150-250 words, but this can vary.
 Tax avoidance, corporate governance, and corporate social responsibility: The case of
the Egyptian capital market

Tarek Abdelfattah a b, Ahmed Aboud a c

This paper examines the relationship between tax avoidance, corporate governance,
and corporate social responsibility (CSR) disclosure. It also investigates the effect of CSR on
stock market returns. Using a sample of Egyptian firms for the period 2007–2016, we provide
robust new evidence that corporate tax avoidance is positively associated with CSR disclosure.
We find evidence that businesses with a more sophisticated board of directors, measured by the
presence of family or foreign members, provide more CSR disclosure. Finally, the findings of this
study indicate that firms making higher CSR disclosures have greater stock returns, suggesting
that CSR is value-enhancing. These findings have important implications for capital markets’
users and policymaker in emerging economies.

Exercise: Dissect the current abstract, highlighting its major components.

The Influence of Religiosity on Tax Evasion Attitudes in Lebanon

Khalil a, Yusuf Sidani b

This paper explores tax evasion attitudes and their association with religiosity in a religiously
diverse context characterized by a weak tax administration. The study investigates linkages
between tax evasion attitudes and religiosity levels from a new angle by comparing Christians
and Muslims and examining the motives behind tax evasion. The results show that religiosity is
not a major explanatory variable affecting tax evasion attitudes. Some demographic variables,
such as income and education, seem to have more impact on tax evasion. Income was found to
be a very important predictor of tax evasion, as it is negatively associated with all types of tax
evasion. Education is only negatively correlated with tax evasion attitudes emanating from
perceptions of injustices in the tax system (JSTE) but not with tax evasion attitudes emanating
from self-interest (SITE). Religious affiliation seems to temper the relationship between
religiosity and SITE but not JSTE. The findings also show that religiosity moderates the
relationship between income and JSTE, but has no moderating role on SITE. The results are
explained in light of the different religious views on tax evasion.