Universität Wien

040420 VK Selected Foreign Accounting Systems and their Enforcement Institutions - a Global Insight (2015W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work

Audience:
Students with a major in accounting

Course registration:
Students need to register for the course via Univis (limited number of participants).

For additional information (time-frame for the preparation of the presentations, presentation topics) please pay attention to the announcements of the chair of accounting.
Please see also: http://extrw.univie.ac.at/lehrveranstaltungen/ws-201516/
Moodle

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).

Details

max. 50 participants
Language: English

Lecturers

Classes (iCal) - next class is marked with N

  • Tuesday 27.10. 14:00 - 20:00 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
  • Wednesday 28.10. 09:45 - 15:45 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 29.10. 08:00 - 14:00 Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 30.10. 08:00 - 14:00 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
  • Wednesday 18.11. 09:45 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock

Information

Aims, contents and method of the course

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.

Assessment and permitted materials

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: 18.11.2015 09.45-11.15 Ort: Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock

Minimum requirements and assessment criteria

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.

Examination topics

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.

Reading list

Readings:
- Dechow, Patricia/Sloan, Richard/Sweeney, Amy (1996): Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC, in: Contemporary Accounting Research, Vol. 13, No. 1, pp. 1-36.

- Ebner, Germar/Höltken, Matthias: Enforcement of International Financial Reporting Standards – a Corporate Governance Perspective, HHL Working Paper, available at: http://www.hhl.de/en/forschung/publikationen/detail-page/?tx_publikationen_pi1[uid]=4598.

- Zülch, Henning/Beyhs, Oliver/Hoffmann, Sebastian/Hirschböck, Günther (2014): Enforcement-Guide:Wegweiser für das Prüfungsverfahren in Deutschland und Österreich, 2. Aufl., Berlin.

- Berger, Axel (2010): The Development and Status of Enforcement in the European Union, in: Accounting in Europe, Vol. 7, No. 1, pp. 15-35.

Association in the course directory

Last modified: Mo 07.09.2020 15:29