040193 KU State of the Art: Current Issues in Accounting, Auditing and Corporate Governance (MA) (2022S)
can be credited as Ausgewählte Teilgebiete des externen Rechnungswesens A, B or C
Continuous assessment of course work
Labels
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Registration/Deregistration
Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
- Registration is open from Mo 07.02.2022 09:00 to Mo 21.02.2022 23:59
- Registration is open from Th 24.02.2022 09:00 to Fr 25.02.2022 23:59
- Deregistration possible until Mo 14.03.2022 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
Monday
14.03.
09:45 - 11:15
Digital
Thursday
07.04.
09:45 - 13:45
Digital
Friday
08.04.
09:45 - 13:45
Digital
Monday
13.06.
08:45 - 14:45
Digital
Tuesday
14.06.
08:45 - 14:45
Digital
Information
Aims, contents and method of the course
Assessment and permitted materials
Examination is recurrent through active participation during all tuition and through the fulfillment of individual assignments.Active participation in the form of presentations and discussions at course meetings and a passing grade in the individual course papers.The course will be examined in the following way:(1) Two written assignments fulfill ILOs: 1,2,3,4,5,6
a. Assignment one: summary of an assigned academic paper (25%)
b. Assignment two: thesis paper with the purpose based on the assigned 1) a) paper (25%)(2) Two oral presentations fulfill ILOs: 1,3,5
c. Presentation of the assigned academic paper (15%)
d. Presentation of the own thesis paper (15%)(3) Active participation in discussions fulfill ILOs: 1,2,3,4,5,6
e. Active participation through discussions. Each student gets two academic papers assigned for seminar 1 (10%).
f. Active participation through discussions. Each student gets two theses assigned for seminar 2 (10%).Additional informationThe course language is English.
Literature:See separate literature list on Moodle.
a. Assignment one: summary of an assigned academic paper (25%)
b. Assignment two: thesis paper with the purpose based on the assigned 1) a) paper (25%)(2) Two oral presentations fulfill ILOs: 1,3,5
c. Presentation of the assigned academic paper (15%)
d. Presentation of the own thesis paper (15%)(3) Active participation in discussions fulfill ILOs: 1,2,3,4,5,6
e. Active participation through discussions. Each student gets two academic papers assigned for seminar 1 (10%).
f. Active participation through discussions. Each student gets two theses assigned for seminar 2 (10%).Additional informationThe course language is English.
Literature:See separate literature list on Moodle.
Minimum requirements and assessment criteria
o Late submission not in time = 1 grade lower
o Plagarism = fail
o Scheme: until 49,0 % fail (grade 5); 49,5%-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).
o Plagarism = fail
o Scheme: until 49,0 % fail (grade 5); 49,5%-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).
Examination topics
Reading list
Literature:See separate literature list on Moodle.
Association in the course directory
Last modified: Th 11.05.2023 11:27
1. Demonstrate knowledge about the theoretical foundations of Accounting, Auditing and Corporate Governance research and the current state-of-the-art research.
2. Demonstrate an understanding of central theoretical streams, concepts, methods, and their influence and relevance to Accounting, Auditing and Corporate Governance studies.
Skills and abilities
3. Demonstrate how the theoretical foundations of Accounting, Auditing and Corporate Governance have been developed during the past decades and are currently modified.
4. Demonstrate ability to apply research-based literature to describe and analyze particular aspects of Accounting, Auditing and Corporate Governance research related to future master theses project.
Judgment and approach
5. Demonstrate a reflective approach to Accounting, Auditing and Corporate Governance research and its pronounced future research topics
6. Critically evaluate different methodological approaches about own studies project
Content:The course covers Accounting, Auditing and Corporate Governance literature in several sub-fields. The academic papers have become essential points of reference in terms of framing the Accounting, Auditing and Corporate Governance field. This course offers insights into Accounting, Auditing and Corporate Governance literature that we could expect to see discussed in the future as well.Type of Instruction/Teaching format:This is an intensive course of seminars with individual studies required before the meetings. The course consists of self-learning, seminars, and discussions.Participants are supposed to read the relevant assigned course literature and to participate.