UNIVERSITY OF MALTA

FACULTY OF ECONOMICS, MANANGEMENT AND ACCOUNTANCY

DEPARTMENT OF ACCOUNTANCY

DISSERTATION TITLES

MASTER IN ACCOUNTANCY YEAR 2

COURSE GROUP: 2012/2014
CHAIRMAN: Mr Peter J. Baldacchino
EXTERNAL EXAMINER: Professor Mike Tayles

Departmental Library
number number Rank Surname Name ID No Dissertation Title Advisor Subject Area MARK
29 Abela Jessica 28992M Liquidity and Credit Management Policy and Baldacchino Corporate Finance/Financial Management
Procedures in the Maltese Construction
1562 14MACC001 Industry
Abela Lorraine 67792M The Impact of Changes in External Reporting Master in Accty Part-time
Requirements for Maltese Companies, in View
1563 14MACC002 of the Single Accounting Directive (2013/34/EU)
6 Agius Justine 592691M Dysfunctional Audit Behaviour in Maltese Audit Caruana External Auditing
Firms
1564 14MACC003
2 Apap Justine 360791m Procurement within the Local Public Sector Caruana Public Sector Accounting and Auditing

1565 14MACC004
17 Apap David 304391M Financing of SMEs in Malta - A Critical Lino Soler Corporate Finance/Financial Management
Evaluation
1566 14MACC005
43 Aquilina Janise 18692(M) Tax Morality - Assessing the Legality of Tax Xuereb Taxation
Avoidance against Its Morals
1567 14MACC006
48 Arpa Raissa 344291(M) Communication of the Modified Audit Report in Baldacchino External Auditing
Malta
1568 14MACC007
72 Attard Lorica 34891G Outsourcing of the Finance Function of Cassar Accountancy Profession in Malta
Companies in Malta - An Evaluation
1569 14MACC008
81 Attard 40 Maria 408891M Cash Management within Remote Gaming Soler Corporate Finance/Financial Management
Companies Registered in Malta - A Critical
1570 14MACC009 Evaluation
 32 Attard 49 Maria 495091M Internal Audit Effectiveness and its Barriers in Caruana Internal Auditing and Control
Maltese Public Limited Companies - An
1571 14MACC010 Assessment
65 Azzopardi Ian 318191m Taxation of Cross Border Intra-group Financing: Said Formosa Taxation
The Case for Malta
1572 14MACC011
WDR Azzopardi Stephanie 173090M Credit Risk Disclosures by Banks: An Analysis Master in Accty Part-time

WITHDRAWN 14MACC012 withdrawn

62 Baldacchino Justin 0220891M The Applicability of a Corporate Governance Caruana Corporate Governance
Index for Maltese Listed Entites - An
1573 14MACC013 Assessment
19 Bonanno Sandro 108091M Accounting Choice by Maltese Unlisted Public Caruana Public Sector Accounting and Auditing
Limited Companies: An Analysis
1574 14MACC014
67 Bonavia Graziella 253991(M) Audit Service Quality, Client Satisfaction and Spiteri Bailey External Auditing
Client Loyalty- Evidence from Malta
1575 14MACC015
42 Bonello Maria 55291M Staff Rotation and the Finance Department of Baldacchino Corporate Finance/Financial Management
Maltese Listed Companies- An Analysis
1576 14MACC016
14 Borg Kimberly Ann 460191M Internal Controls within Selected Maltese Baldacchino Internal Auditing and Control
Shipping Companies and Agents - An Evaluation
1577 14MACC017
35 Borg Joanne 282491M The Conversion of the LLC into a Co-operative Tabone Cooperative Societies
and its Implications - A Maltese Analysis
1578 14MACC018
68 Brincat Keith 133091M Networking by Maltese Co-Operatives and its Tabone Cooperative Societies
Major Implications
1579 14MACC019
54 Bugeja Stephanie 197191(M) Ethical Reasoning Levels of Maltese Certified Soler Accountancy Profession in Malta
Public Accountants - An Analysis
1580 14MACC020
24 Callus Ryan Joe 371791M Applying Environmental Management Debono Management Accounting
Accounting: The ERDF Energy Grant Scheme
1581 14MACC021 Experience
22 Camilleri Christine 402491M The Finance Department Role in Risk Borg Other (e.g. Risk Management, I.T.)
Management within Maltese Public Limited
1582 14MACC022 Companies
39 Camilleri Anastasia 106391M The Impact of FATCA on the Banking Industry in Dingli Taxation
Malta
1583 14MACC023
 57 Camilleri Paul 19491 G The Boundaries of a European Government as a Caruana Public Sector Accounting and Auditing
Reporting Entity: The Maltese Perspective
1584 14MACC024
60 Camilleri Ruben 182291 M The Development of a New Yacht Marina in Soler Corporate Finance/Financial Management
Malta - A Feasibility Study
1585 14MACC025
WDR Camilleri Louise 147391[M] Accounting for Large-Scale Events Baldacchino Corporate Finance/Financial Management

1586 14MACC026 withdrawn

1 Caruana Jocline 23390(m) Recognition and Measurement Issues in Micallef Accounting Standards
Accounting for Customer Loyalty Programmes
1587 14MACC027 in Selected Companies
Caruana Rosalene 180890M Selected Behavioural Factors in Client-Initiated Master in Accty Part-time
Auditor Changes: The Client-Auditor To present in
1588 14MACC028 Perspectives 2014/5
15 Caruana Yanika 561991 M Accounting for Service Concession Caruana Public Sector Accounting and Auditing
Arrangements and the Implications of IPSAS 32
1589 14MACC029
82 Caruana Lara 99391m Impact of the Proposed Amendments to Micallef Accounting Standards
Revenue Recognition on Selected
1590 14MACC030 Telecommunications Companies
53 Cassar Owen 0120191M Compliance Cost Analysis for SMEs in Malta Said Formosa Taxation

1591 14MACC031
56 Cassar William 160400L The Pharmaceutical Industry in Malta: A Fiscal Said Formosa Taxation
Perspective
1592 14MACC032
7 Ciantar Francesca 597491m The Internal Controls of the Revenue Cycle of a Baldacchino Internal Auditing and Control
Maltese Five Star Hotel - A Case Study
1593 14MACC033
49 Cortis Marisa 0246491M Selected Treasury Management Aspects in Baldacchino Corporate Finance/Financial Management
Group - Related Maltese Listed Companies
1594 14MACC034
58 Cortis Amanda 548891(M) The Role of Management Accounting in a Debono Management Accounting
Merger - A Case Study
1595 14MACC035
64 Cremona Jean-Claude 162391M The Perspective of FIMBank Plc Individual Grixti Financial Accounting
Shareholders Regarding Management
1596 14MACC036 Commentary - A Survey
9 Cutajar Ian Carl 297091M Yardstick to Success - Maltese Big4 Perceptions Kenely Accountancy Profession in Malta
on the Emotionally Intelligent Accountant
1597 14MACC037
 27 Debono Alessia 267791 The Adoption of Cloud Computing by the Local Cassola Other (e.g. Risk Management, I.T.)
Audit Firms
1598 14MACC038
59 Degiorgio Clayton 270891M Performance Measurement in Maltese Local Debono Public Sector Accounting and Auditing
Councils - A Balanced Scorecard Approach
1599 14MACC039
80 Deguara Dario 502091(m) Board Committees in Maltese Banks: An Caruana Corporate Governance
Analysis
1600 14MACC040
71 Demanuele Dorian 102391M Tendering for External Audits in Public Entities - Baldacchino External Auditing
An Investigation
1601 14MACC041
66 Diacono Ilenia 55991(M) External Whistleblowing by Maltese Auditors - Baldacchino Law
An Assessment
1602 14MACC042
13 Farrugia Kurt 493291 M Management Accounting Techniques in the Debono Management Accounting
Remote Gaming Industry
1603 14MACC043
30 Farrugia Clayton 236791M An Analysis of the Impact of IFRS 13 Fair Value Micallef Accounting Standards
Measurement on Local Listed Entities
1604 14MACC044
37 Farrugia Dorianne 192991 (M) Management Commentary in Maltese Listed Grixti Financial Accounting
Companies: A Preparers' Perspective
1605 14MACC045
40 Farrugia Nadine 150091 M Financing through JEREMIE the Bank's and Baldacchino Corporate Finance/Financial Management
Users' PerspecƟves - An Analysis
1606 14MACC046
51 Farrugia Brady 507690M The Utilisation of the Government Financial Caruana Public Sector Accounting and Auditing
Report by Parliamentary Members
1607 14MACC047
46 Fenech Christian 365691M The Interaction between Internal Auditors and Tabone Corporate Governance
the Audit Committee - A Maltese Perspective
1608 14MACC048
52 Fenech Jasmine 422891M Fundraising in Voluntary Organisations in Caruana Other (e.g. Risk Management, I.T.)
Malta: An Analysis
1609 14MACC049
5 Finch Ryan 196191M The Extent of Job Mobility of Maltese CPAs and Baldacchino Accountancy Profession in Malta
its Significance to the Accountancy Profession
1610 14MACC050
50 Galea Sean 434591M Career Specialisation for the Maltese CPA - An Cassola Accountancy Profession in Malta
Analysis
1611 14MACC051
 8 Gatt Yanika 203491M Bureaucracy in the Accounting Function of Caruana Public Sector Accounting and Auditing
Government Entities
1612 14MACC052
18 Gauci Christina 376391M The Implications of Financial Journalism on the Baldacchino Corporate Finance/Financial Management
Maltese Stock Market - An Analysis
1613 14MACC053
38 Gauci Vanessa 466791(M) Weaknesses Disclosed in the NAO Audit Report Tabone Public Sector Accounting and Auditing
Regarding Local Councils - A 2007-2011 Analysis
1614 14MACC054
69 Grech Christabelle 393691(M) Nineteen Years from the Introduction of VAT in Grixti Taxation
Malta - Its Impact on Zejtun Businesses
1615 14MACC055
55 Grima Raisa 171991(M) Own Risk and Solvency Assessment - Grech Other (e.g. Risk Management, I.T.)
Perceptions of the Local Insurance Market
1616 14MACC056
79 Lia Antonella 567790 M The Implications of Audit Structure Tabone External Auditing
Methodology - A Local Study
1617 14MACC057 Delayed
28 Maggi Valentina 572191M Selected Internal Controls in a Maltese Bakery Camilleri Internal Auditing and Control
Production Company - A Case Study
1618 14MACC058
74 Magri Sheryl Ann 158491M Creating a Non-Financial Reporting Framework Dingli Other (e.g. Risk Management, I.T.)
for Companies in Malta
1619 14MACC059
10 Mallia Marjana 0084191M The Usefulness of a Set of Financial Statements Grixti Financial Accounting
for Bank Managers - A Local Case Study
1620 14MACC060
63 Mamo Alicia 300791 (M) The Use and Usefulness of Investment Appraisal Soler Corporate Finance/Financial Management
Techniques in Non-Financial Services Maltese
1621 14MACC061 Listed Companies
20 Muscat Elizabeth 102991M Virtual Accounting in Malta - A Study Cassola Other (e.g. Risk Management, I.T.)

1622 14MACC062
36 Muscat Lara 0541191(M) BEPS and the Digital Economy - A Maltese Xuereb Taxation
Perspective
1623 14MACC063
47 Muscat Annaliza 543090M A Comparative Study of Statements of Cash Grixti Accounting Standards
Flows Amongst European Commercial Banks
1624 14MACC064
75 Muscat Antoinette 213391 M The European Commission Proposal on the VAT Xuereb Taxation
Treatment of Vouchers - A Maltese Perspective
1625 14MACC065
 4 Portelli Daniel 440291M Installing Time-Driven ABC in a Printing Press- A Debono Management Accounting
Case Study
1626 14MACC066
34 Portelli Rebecca 190291M Recent Trends in Internal Auditing Standards Baldacchino Internal Auditing and Control
and their Application in Malta
1627 14MACC067
21 Said Chantiane 1292G EU Funding in Gozo - An Analysis Baldacchino Other (e.g. Risk Management, I.T.)

1628 14MACC068
25 Saliba Lilianne 25691(G) Accounting for Financial Instruments by the Caruana Public Sector Accounting and Auditing
Government of Malta
1629 14MACC069
31 Sammut Sabrina 73391M Budgeting and Planning within the Ministry for Caruana Public Sector Accounting and Auditing
Transport and Infrastructure
1630 14MACC070
45 Sammut Braden 572791M Party State Funding and its Implications for Grixti Financial Accounting
Financial Reporting - The Perception of the
1631 14MACC071 Maltese Electorate
78 Sciberras Daniel 513691M Investing to Satisfy ECO-Certification Criteria - A Debono Corporate Finance/Financial Management
Case Study
1632 14MACC072
3 Scicluna Charlotte 457391m The Policing of Fraud and the Role of Maltese Baldacchino External Auditing
Auditors: An Investigation
1633 14MACC073
61 Scicluna Karl 34691 G The Valuation of Gozo Channel Company Ellul Corporate Finance/Financial Management
Limited for Potential Privatization - An Analysis
1634 14MACC074
16 Seisun Analise 193891 (M) Intellectual Property and its Financial Caruana Corporate Finance/Financial Management
Management at the University of Malta - A Case
1635 14MACC075 Study
44 Spiteri Paul 386891(m) Activity Cost Control and Project Scheduling in Debono Management Accounting
the Construction Industry - A Case Study
1636 14MACC076
76 Theuma Daniel 216291M Restructuring a Franchising Company in Malta- Baldacchino Corporate Finance/Financial Management
A Case Study
1637 14MACC077
26 Vassallo Aloisia 255291 (M) A Boutique Hotel in a Heritage City and its Tabone Corporate Finance/Financial Management
Potential: A Financial Appraisal
1638 14MACC078
11 Vella Jessica 215391(M) A Tax Regulatory Framework for Food - Related Said Formosa Taxation
Taxes in Malta - An Analysis
1639 14MACC079
 12 Vella Margaret Anne3192G Accounting for Revenue by the Government of Caruana Public Sector Accounting and Auditing
Malta
1640 14MACC080
41 Vella Paul 102790M An Analysis of the Comparability within the Grixti Financial Accounting
Financial Statements of Maltese Band Clubs
1641 14MACC081
33 Xuereb Georges 428491M The Software Selection and Review Processes Cassola Other (e.g. Risk Management, I.T.)
for an Accounting Information System by
1642 14MACC082 Maltese Firms
77 Xuereb Joanna 424891(M) Corporate Social Responsibility Reporting in Caruana Public Sector Accounting and Auditing
local IT Listed Companies - An Analysis
1643 14MACC083
23 Zahra Josianne 223991M Manufacturing Companies in Malta Benefitting Caruana Other (e.g. Risk Management, I.T.)
from ERDF schemes administered by Malta
1644 14MACC084 Enterprise: An Analysis
70 Zarb Jessica 505691 (m) VAT Harmonisation in the EU vis-a-vis VAT Criminale Taxation
Fraud: A Maltese Scenario
1645 14MACC085