GRA 1960 Master Thesis in Accounting and Auditing

GRA 1960 Master Thesis in Accounting and Auditing

Course code: 
GRA 1960
Accounting and Operations Management
Course coordinator: 
Erlend Kvaal
Course name in Norwegian: 
Masteroppgave i regnskap og revisjon
Product category: 
Master Thesis
2022 Spring
Active status: 
Level of study: 
Teaching language: 
Course type: 
One semester

This course applies for students who have been given credit for a piece of independent work that to some extent fulfils the requirements of a master thesis, cf. GRA 1920. A master's degree includes a piece of independent work of minimum 30 ECTS (Master regulation Section 6). Some students who have been accepted for the master's programme in accounting and auditing have formerly completed studies at a master's degree level which according to valid rules also can be credited as independent work, but does not amount to 30 ECTS. Such students will upon application be allowed to prepare a supplementary piece of work in accordance with this course description.

Learning outcomes - Knowledge

Students shall learn to identify and formulate a research question within a relevant discipline and choose an appropriate method for analysis.

Learning outcomes - Skills

The supplementary work defined in this course description together with the previous master thesis shall endow the students with skills to carry out an independent research within relevant disciplines.

General Competence

Students shall learn to consider critically whether a study provides an answer to the research questions stated.

Course content


Teaching and learning activities

An assessment of whether credit can be given for a previous piece of independent work is made in preparation of the student contract. Unless the course responsible decides otherwise, a plan for the supplementary work must be submitted at least four months before the planned submission date of the supplementary work, and must be approved at least three months before the planned submission date. The submission deadline for the supplementary work is 1st September. 

The course responsible may agree to other submission deadlines. 

A piece of supplementary work shall be professionally related to the work that credit has been given for. This may entail an expansion of this work with new problems or a broader fact basis. It may also entail adaptation of the completed work for publishing purposes. The supplementary work can also entail an extended literature study on the relevant topic. The supplementary work alternatives mentioned here are not exhaustive. There must be accordance between the number of ECTS credits to be supplemented and the extent of the supplementary work. 

5 hours of supervision are usually given for a piece of supplementary work.

For further information about the activities to support the development of a master thesis, about the elements to submit, and relevant dates, please see the student portal:

Software tools
No specified computer-based tools are required.
Additional information



All courses in the Masters programme will assume that students have fulfilled the admission requirements for the programme. In addition, courses in second, third and/or fourth semester can have spesific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.


Due to the Covid-19 pandemic, there may be deviations in teaching and learning activities as well as exams, compared with what is described in this course description.


Information about what is taught on campus and other digital forms will be presented with the lecture plan before the start of the course each semester.

Exam category: 
Form of assessment: 
Written submission
1 Semester(s)
The Associate Dean must make a formal decision on accreditation of a piece of independent work from former studies at a master's degree level. This must count at least 20 ECTS and must have a topic that is relevant within the specialized areas in the Master in Accounting and Auditing programme, and must at least have achieved a C grade.

A final supplementary piece of work is given a pass/fail grade. In order to pass, the same requirements apply for the quality of the supplementary work as for the former piece of work that credit has been given for.
Exam code: 
Grading scale: 
Type of Assessment: 
Ordinary examination
Total weight: 
Sum workload: 

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 10 ECTS credit corresponds to a workload of at least 270 hours.