Universität Wien FIND

Return to Vienna for the summer semester of 2022. We are planning to hold courses mainly on site to enable the personal exchange between you, your teachers and fellow students. We have labelled digital and mixed courses in u:find accordingly.

Due to COVID-19, there might be changes at short notice (e.g. individual classes in a digital format). Obtain information about the current status on u:find and check your e-mails regularly.

Please read the information on https://studieren.univie.ac.at/en/info.

040420 KU Corporate Governance and external Accounting I (MA) (2017W)

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

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


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

Association in the course directory

Last modified: Mo 07.09.2020 15:29