Universität Wien
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040420 KU Corporate Governance and external Accounting I (MA) (2016W)

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


Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).


max. 50 participants
Language: English


Classes (iCal) - next class is marked with N

  • Tuesday 22.11. 14:00 - 18:15 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
  • Tuesday 22.11. 18:30 - 20:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 23.11. 08:00 - 14:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Thursday 24.11. 08:00 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 25.11. 08:00 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 25.11. 11:30 - 14:00 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
  • Monday 05.12. 09:45 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock


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: Monday, 5th Dec. 2016, 9.45-11.15, HS 9

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

Association in the course directory

Last modified: Mo 07.09.2020 15:29