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040420 KU Corporate Governance and external Accounting I (MA) (2017W)
Continuous assessment of course work
Labels
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 Fr 08.09.2017 09:00 to Th 21.09.2017 12:00
- Deregistration possible until Sa 14.10.2017 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
- Monday 11.12. 13:15 - 16:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Tuesday 12.12. 08:00 - 14:45 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 13.12. 08:00 - 11:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 13.12. 11:30 - 14:45 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 13.12. 15:00 - 18:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 14.12. 13:15 - 14:45 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 14.12. 15:00 - 18:15 Hörsaal 16 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 give a conclusive group presentation on accounting issues provided by the lecturer. The presentation will provide 100% of the final grade.
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 research on selected enforcement aspects, e.g. empirical studies on the efficacy of enforcement.
Reading list
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.
Zülch, Henning/Hottmann, Johannes (2016): Die Effektivität der Finanzkommunikation in Österreich – Eine Untersuchung der Stärken und Schwächen der ATX-Unternehmen im Vergleich zu Unternehmen des deutschen Leitindex DAX. In: RWZ – Zeitschrift für Recht und Rechnungswesen, 26 ( 2016) 11, 331-336
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.
Zülch, Henning/Hottmann, Johannes (2016): Die Effektivität der Finanzkommunikation in Österreich – Eine Untersuchung der Stärken und Schwächen der ATX-Unternehmen im Vergleich zu Unternehmen des deutschen Leitindex DAX. In: RWZ – Zeitschrift für Recht und Rechnungswesen, 26 ( 2016) 11, 331-336
Association in the course directory
Last modified: Mo 07.09.2020 15:29