040420 KU Corporate Governance und externes Rechnungswesen I (MA) (2023W)
Prüfungsimmanente Lehrveranstaltung
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Zusammenfassung
An/Abmeldung
Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").
- Anmeldung von Mo 11.09.2023 09:00 bis Fr 22.09.2023 12:00
- Anmeldung von Di 26.09.2023 09:00 bis Mi 27.09.2023 12:00
- Abmeldung bis Fr 20.10.2023 23:59
An/Abmeldeinformationen sind bei der jeweiligen Gruppe verfügbar.
Gruppen
Gruppe 1
max. 50 Teilnehmer*innen
Sprache: Englisch
Lernplattform: Moodle
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
- Mittwoch 04.10. 15:00 - 16:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Donnerstag 12.10. 08:00 - 11:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Donnerstag 12.10. 16:45 - 18:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Freitag 13.10. 15:00 - 16:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Donnerstag 19.10. 11:30 - 16:30 Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
- Freitag 27.10. 11:30 - 14:45 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 30.10. 11:30 - 13:00 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
- Dienstag 07.11. 09:45 - 16:30 Seminarraum 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Donnerstag 09.11. 09:45 - 16:30 Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock
- Donnerstag 16.11. 15:00 - 16:30 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
The examination consists of an exam in the form of quizzes (E), two seminars with oral presentations and discussions of the given presentations (S1 and S2), one group workshop, and individual participation (W)o Late submission not in time = 1 grade lower
o Plagarism = fail
o Scheme: until 49,5 % fail (grade 5); 50,0%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
o Plagarism = fail
o Scheme: until 49,5 % fail (grade 5); 50,0%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
Mindestanforderungen und Beurteilungsmaßstab
Personal presence is required: first unit; seminars; workshop; feedback session; quizzes
Prüfungsstoff
a) exam (quizzes): the relevant parts of academic articles during class discussed as well as specific chapters of the coursebook
b) Seminars: academic articles and company case studies
c) Group workshop and individual participation: company case studies and academic articles
b) Seminars: academic articles and company case studies
c) Group workshop and individual participation: company case studies and academic articles
Literatur
Course book: Mallin, C, Corporate Governance, Oxford University Press (latest edition). https://global.oup.com/ukhe/product/corporate-governance-9780198806769?cc=at&lang=enSelected academic articles (you find them on your course page)
Gruppe 2
max. 50 Teilnehmer*innen
Sprache: Englisch
Lernplattform: Moodle
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
- Dienstag 28.11. 09:45 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 04.12. 11:30 - 14:45 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 11.12. 13:15 - 14:45 Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
- Montag 11.12. 15:00 - 16:30 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
- Mittwoch 13.12. 13:15 - 18:15 Seminarraum 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Freitag 19.01. 08:00 - 14:45 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
- Samstag 20.01. 11:30 - 18:15 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 29.01. 11:30 - 13:00 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Ziele, Inhalte und Methode der Lehrveranstaltung
The objectives of this course are to describe the background of corporate governance principles; to illustrate the relationship between legislation and “soft” law (codes) in corporate governance; to examine the existing monitoring and enforcement mechanisms in different EU Member States as far as corporate governance codes are concerned; to obtain an impression of the companies’ perception of the codes. The contents are structured as follows:
I. Theoretical Aspects and Developments
• Theoretical aspects of corporate governance;
• Development of corporate governance codes;
• General background in the European Union;
• Relation between legislation and codes: rules applying to companies;
• Relationship between legislation and codes: rules applying to Shareholders;
• Monitoring and enforcement of corporate governance codes.II. Analysis of Company Practice within the EU
• Comply-or-explain information;
• Country-specific-observations;
• Board of Directors (Supervisory Board);
• Audit Committees;
• Remuneration.Type of instruction
Lectures and group discussions; case analysis; workshops.
I. Theoretical Aspects and Developments
• Theoretical aspects of corporate governance;
• Development of corporate governance codes;
• General background in the European Union;
• Relation between legislation and codes: rules applying to companies;
• Relationship between legislation and codes: rules applying to Shareholders;
• Monitoring and enforcement of corporate governance codes.II. Analysis of Company Practice within the EU
• Comply-or-explain information;
• Country-specific-observations;
• Board of Directors (Supervisory Board);
• Audit Committees;
• Remuneration.Type of instruction
Lectures and group discussions; case analysis; workshops.
Art der Leistungskontrolle und erlaubte Hilfsmittel
The examination consists of a two parts: an individual examination and one group project (consisting of different parts).
Written examination 60% of total course credit and Group project 40% of total course credit.The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
Written examination 60% of total course credit and Group project 40% of total course credit.The use of AI tools (e.g. ChatGPT) for the production of texts is only permitted if they are expressly requested by the course leader (e.g. for individual work tasks).
Mindestanforderungen und Beurteilungsmaßstab
Presence during all classes is required
Prüfungsstoff
Mallin, C, Corporate Governance, Oxford University Press (latest edition)
Selected academic articles
Recommended
Clarke, T. (Ed.) (2004), Theories of corporate governance: the philosophical foundations of
corporate governance. New York, Routledge.
Selected academic articles
Recommended
Clarke, T. (Ed.) (2004), Theories of corporate governance: the philosophical foundations of
corporate governance. New York, Routledge.
Literatur
Literature
Mallin, C, Corporate Governance, Oxford University Press (latest edition)
Selected academic articles
Recommended
Clarke, T. (Ed.) (2004), Theories of corporate governance: the philosophical foundations of
corporate governance. New York, Routledge.
Mallin, C, Corporate Governance, Oxford University Press (latest edition)
Selected academic articles
Recommended
Clarke, T. (Ed.) (2004), Theories of corporate governance: the philosophical foundations of
corporate governance. New York, Routledge.
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: Fr 19.01.2024 10:25
I. Theoretical Aspects and Developments
• Theoretical aspects of corporate governance;
• Development of corporate governance codes;
• General background in the European Union;
• Relation between legislation and codes: rules applying to companies;
• Relationship between legislation and codes: rules applying to Shareholders;
• Monitoring and enforcement of corporate governance codes.
II. Analysis of Company Practice within the EU
• Comply-or-explain information;
• Country-specific-observations;
• Board of Directors (Supervisory Board);
• Audit Committees;
• Remuneration.
Type of instruction
Lectures and group discussions; case analysis; workshops.