Format for the submission of the completed research paper

Quantitative Paper Qualitative Paper

Preliminary Pages Preliminary pages

Title Page Title Page

Certificate of Originality Certificate of Originality

Approval Sheet Approval Sheet

Acknowledgement Acknowledgement

Table of Contents Table of Contents

The Research Manuscript The Research Manuscript

Research Title Research Title

Authors, Technical Adviser and affiliation Authors, Technical Adviser and affiliation

Abstract Abstract

1.0 Introduction 1.0 Introduction

2.0 Theoretical background 2.0 Theoretical background

2.1 Theoretical framework 2.1 Theoretical framework

2.2 Literature Review 2.2 Literature Review

2.3 Conceptual Framework 3.0 Method

The Hypothesized Model

3.0 Method 3.1 Design

3.1 Research Design 3.2 Subjects and Study Site

3.2 Subjects and Study Site 3.3 Data Measures

3.3 Instrumentation/Data Measures 3.4 Instrument/Interview Protocol

3.4 Data Collection Procedure 3.4 Data Collection Procedure

3.5 Ethical Considerations 3.5 Ethical Consideration

3.6 Data Analysis 2.6 Data Explication/Mode of Analysis

 4.0 Results and Discussion 3.0 Findings

4.1 Results 4.0 Discussion

4.2 Discussion 5.0 Conclusion/Lessons Learned

5.0 Conclusion 6.0 References

6.0 References Appendix

Appendix Appendix A: Instruments/Interview Guide

Appendix A: Survey Instruments/Interview Appendix B: Computer-generated output

Guide

Appendix B: Computer-generated output Appendix C: Important correspondences

Appendix C: Important correspondences

Notes:
1. Use APA 7th Edition in a) parenthetical and narrative citations
b) the references section of the manuscript
c) table labels and formats
d) figure labels and formats
2. Use Times New Roman, size 11, 1” margin on all sides, 8 ½ by 11 paper size. Indent the first
sentence of each paragraph by 0.5 inch. Use left alignment. For the final draft of the manuscript
(Introduction to Conclusion) which you will use for the defense, use “1.5” spacing between lines, “2”
spacing between paragraphs. After revision, use single space, left aligned for the final manuscript (after
revisions).

AUDITOR COMPETENCY: THE RELATIONSHIP OF

PROFESSIONAL JUDGMENT TO THE AUDIT QUALITY
OF INTERNAL AUDITORS WITH AUDITOR WORK
EXPERIENCE AS MODERATING VARIABLE

A Thesis Presented to
 UST Alfredo M. Velayo College of Accountancy
in Partial Fulfillment
of the Requirements in
Accounting Research (ACC5114)
School Year 2021-2022

By:

Joshua Kier S. Pangilinan (3A7)

Cristian P. Perez (3A7)
John Rennen N. Quezada (3A7)
Kayne Noreen Yna R. Regio (3A7)
Deneb T. Romero (3A7)
Paulo Emmanuel S. Santos (3A7)
Audrey Denisse M. Sulit (3A7)

CERTIFICATE OF ORIGINALITY

We hereby declare that this submission is our own work and that, to the best of our knowledge
and belief, it contains no material previously published or written by another person nor material which to
a substantial extent has been accepted for the award of any other degree or diploma of a university or
other institute of higher learning, except where due acknowledgement is made in the text.
We also declare that the intellectual content of this thesis is the product of our work, even though
we may have received the assistance from others on style, presentation and language expression.
 Joshua Kier S. Pangilinan Cristian P. Perez

John Rennen N. Quezada Kayne Noreen Yna R. Regio

Deneb T. Romero Paulo Emmanuel S. Santos

Audrey Denisse M. Sulit

Noted by:

___________________________
Asst. Prof. Rowena U. Jaucian, MBA
Technical Adviser/Research Collaborator

___________________________
Date
 APPROVAL SHEET

This Thesis entitled

AUDITOR COMPETENCY: THE RELATIONSHIP OF

PROFESSIONAL JUDGMENT TO THE AUDIT QUALITY
OF INTERNAL AUDITORS WITH AUDITOR WORK
EXPERIENCE AS MODERATING VARIABLE

prepared and submitted by Joshua Kier S. Pangilinan, Cristian P. Perez, John Rennen N. Quezada, Kayne
Noreen Yna R. Regio, Deneb T. Romero, Paulo Emmanuel S. Santos, and Audrey Denisse M. Sulit has
been approved and accepted as partial fulfilment of the requirements for the degree of Bachelor of
Science in Accountancy.

______________________________________
Inst. Christian A. Lacsi, MBA
Class Coordinator

PANEL OF EXAMINERS

Approved by the College of Accountancy Thesis Committee on Oral Examination with a grade of _____
on May _____, 2021.

Signature over printed name Signature over printed name Signature over printed name

______________________________________________
PROF. PATRICIA M. EMPLEO, Ph.D.
Dean, UST – Alfredo M. Velayo College of Accountancy
ACKNOWLEDGEMENTS
Table of Contents

Title Page

Certificate of Originality ii

Approval Sheet iii

Acknowledgements iv

Table of Contents v

List of Tables and Figures vi

Abstract 1

1.0 Introduction _

1.1 Theoretical Background _

1.2 Literature Review _

1.3 Conceptual Framework _

2.0 Method

2.1 Subjects __

2.2 Instruments __

2.3 Data Collection Procedures __

2.4 Techniques for Data Analysis __

2.5 Ethical Consideration __

3.0 Results and Discussion __

4.0 Conclusion __

5.0 References __

6.0 Appendices __
List of Tables and Figures
 Type here the title of your paper, 10 – 12 substantive words

(Indicate here the members of the group)

and
(indicate here the name of your research collaborator/technical adviser)
Alfredo M. Velayo College of Accountancy
University of Santo Tomas

Abstract

The text boxes contain the reminders and contents of the different sections. Do not forget to
remove the text boxes when you are done with each section.

The abstract must be written using 150 to 250 words, written in one paragraph. The basic
components are:

Motivation/problem statement: Why do we care about the problem? What practical,

scientific, theoretical gap is your research filling?
Methods/procedure/approach: What did you actually do to get your results?
Results/findings/product: As a result of completing the above procedure, what are the
salient findings/results of your study? What did you learn/invent/create?
Conclusion/implications: What are the larger implications of your findings, especially for
the problem/gap identified? What are the limitations of your study? What are your
recommendations?

Keywords: (Words that appear on the title should not be repeated as keywords, many journals allow not
more than six keywords. The keywords should be specific to the article.)

1 Introduction

Highlight the Trend/s in the field. Cite and reference only works pertinent to the specific issue.
Pinpoint the Issues underlying the trend/s.
State the overall Objective/intent of the paper in light of the research gap identified. Demonstrate the
logical continuity between previous and present work. Develop the problem with enough breadth and
clarity to make it generally understood by as wide a professional audience as possible.
Discuss the possible contribution of the research attempt to advancing/improving disciplinal theory,
research, practice and policy. It is in this section that you state the main and specific research questions.
Explain here your approach to solving the problem. At this point, a definition of the variables and a
formal statement of your hypotheses give clarity to the paper. Bear in mind the following questions in
closing the introduction: What variables did I plan to manipulate? What results did I expect, and why did I
expect them? Clearly develop the rationale for each hypothesis.
2.0 Theoretical Background
Cross-reference to strengthen claims.
 2

2.1 Theoretical Framework

2.2 Literature Review

Provide an introductory paragraph that explains what your thesis is all about.
Describe how you found your sources and how you analyzed then for inclusion and
discussion in the review.

In the body of the review, arrange the literature based on the

themes/variables of the study. Add your interpretations where possible; discuss the
significance of findings in relation to the literature as a whole. Mention the strengths
and weakness of your sources. Use transition words and topic sentence to draw
connections, comparison and contrasts.

In the last paragraph of this section, summarize the key findings and
emphasize their significance. Connect the key findings back to your main research
question.

2.3 Conceptual Framework

2.4 Hyptheses

3.0 Method

This section describes in detail how your study was conducted.

3.1 Research Design

3.2 Subjects and Study Site

Adequately describe the sample here. Discuss in detail the locale, the subjects and
the sampling technique used. If the sample is not representative of the population, give the
underlying reason.

If humans participated as subjects of the study, report the procedures for selecting
and assigning them, together with the agreements made. Report major characteristics such as
sex, age, and other characteristics. Whenever a particular demographic characteristic is a
variable, describe the group specifically.

2.3 Instrumentation/Data Measures

Describe the instrument/s in terms of how it was developed, the number of items, validity
and reliability. If the instrument was adopted/adapted, do not forget to mention the source.

3.4 Data Collection Procedure

3.5 Ethical Consideration

In this section, discuss how you took necessary reasonable precautions to respect
confidentiality rights of your respondents, which includes confidentiality in creating, storing,
accessing, transferring and disposing of records under your control, whether written or in any other
medium. Confidential information stored in databases must be coded to avoid inclusion of personal
identifiers. In your informed consent form, you should have used language reasonably understandable
to the participants and that consent has been granted in case of audio or video recording.

Part of ethical standards for research is taking reasonable steps so that records and data remain
available to serve the best interests of individual or organizational clients, research participants or
appropriate others.

Also discuss here how you obtain appropriate approval prior to conducting research activities
and that you conduct research in accordance with the approved research protocol. Do not fabricate
data or falsify results. Do not plagiarize. Give credit to whom credit is due.
3.6 Data Analysis

Mention the techniques for data analysis and why these are appropriate. Statistical formulas
should not be given except when regression models are used.
 4

4.0 Results and Discussion

4.1 Results

Source: ryc.byu.edu

For statistical analysis, the information needed would depend upon the tests used. The
tables will likewise vary. You may want to refer to the Publication Manual of the American
Psychological Association (APA) or to published articles which present tables in APA style or you
may also seek your statistical consultant’s help.
4.2 Discussion

Source: ryc.byu.edu
 Source: The George Mason University Writing Center, 2015

5.0 Conclusions
Start this section with 1 – 2 statement about the background of your study. Acknowledge
limitations and address alternative explanations or results.

You may this section with a commentary on the importance of your findings, that is: why is your
problem important? What propositions are confirmed or disconfirmed by your findings? If the findings
are valid and replicable, what real-life phenomena can be explained by the results?

6.0 References

See to it that:

All citations in the manuscript must appear in the reference list and vice versa.
Provide sufficient references to support your research.
Cite references accurately.

See samples below together with a guide from the APA Publication Manual.

6 Appendix
Include
Some helpful here: for you:
materials

Source: The letters of communication to different persons relevant to your data collection.
Emails or letters to other authors in case you adopted/adapted an instrument from
their study.
Survey Instrument/Interview Guide
Computer-generated output of the analysis
6