Universität Wien

040420 KU Corporate Governance und externes Rechnungswesen I (MA) (2016W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Prüfungsimmanente Lehrveranstaltung

An/Abmeldung

Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").

Details

max. 50 Teilnehmer*innen
Sprache: Englisch

Lehrende

Termine (iCal) - nächster Termin ist mit N markiert

  • Dienstag 22.11. 14:00 - 18:15 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
  • Dienstag 22.11. 18:30 - 20:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Mittwoch 23.11. 08:00 - 14:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Donnerstag 24.11. 08:00 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Freitag 25.11. 08:00 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Freitag 25.11. 11:30 - 14:00 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
  • Montag 05.12. 09:45 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

This course comprises an overview on several issues of the enforcement of financial reporting in selected accounting regimes (i.e. Germany, Austria, UK and USA). It provides balanced coverage of the motivation and theoretically well-grounded demand for enforcement embedded in the different accounting systems, the description of various types of enforcement institutions, and international coordination activities. In addition, the course sheds some light on selected accounting issues which are frequently reviewed within the scope of enforcement investigations and thereby provides a link between accounting and enforcement systems.

Art der Leistungskontrolle und erlaubte Hilfsmittel

In order to obtain credits for the course, students need to successfully pass a written examination and furthermore give a conclusive presentation on accounting issues provided by the lecturer. The written examination is weighted 50 %, the presentation 50 % accordingly.
Written examination: Monday, 5th Dec. 2016, 9.45-11.15, HS 9

Mindestanforderungen und Beurteilungsmaßstab

The course's objective is to provide students with a sound understanding of the mechanisms of enforcement, which is a highly topical issue both in theory and practice of financial reporting.

Prüfungsstoff

The lecture will be supplemented by presentations from students who present their research on selected inforcement aspects, e.g. empirical studies on the efficacy of enforcement.

Literatur

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Mo 07.09.2020 15:29