040420 KU Corporate Governance and external Accounting I (MA) (2020W)
Continuous assessment of course work
Labels
Summary
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 14.09.2020 09:00 to We 23.09.2020 12:00
- Deregistration possible until Sa 31.10.2020 12:00
Registration information is available for each group.
Groups
Group 1
max. 50 participants
Language: English
LMS: Moodle
Lecturers
Classes (iCal) - next class is marked with N
- Tuesday 10.11. 09:45 - 16:30 Digital
- Wednesday 11.11. 09:45 - 16:30 Digital
- Thursday 12.11. 11:30 - 14:45 Digital
- Friday 13.11. 09:45 - 14:45 Digital
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 give a conclusive team presentation on accounting issues provided by the lecturer. This team presentation will provide 100% of the final grade. Since the language of instruction in this course is English, the student team presentations also take place in English language.
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. Key assessment criteria for the presentation are structural quality, formal requirements, the problem solving approach, and the results of problem solving.
Examination topics
The lecture is 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: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2727656.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.
Group 2
max. 50 participants
Language: English
LMS: Moodle
Lecturers
Classes (iCal) - next class is marked with N
Distance Learning (Video) on: Jan 7, Jan 8, Jan 11, Jan 18, Jan 27.
Online Team Coaching: Jan 12, Jan 20.
Online Team Work Presentation: Jan 15, Jan 26.
Online Exam: Jan 29.
- Thursday 07.01. 11:30 - 12:30 Digital
- Thursday 07.01. 13:00 - 15:00 Digital
- Friday 08.01. 13:15 - 14:45 Digital
- Friday 08.01. 15:00 - 16:30 Digital
- Monday 11.01. 11:30 - 13:30 Digital
- Wednesday 13.01. 09:45 - 13:00 Digital
- Friday 15.01. 11:30 - 16:30 Digital
- Monday 18.01. 08:00 - 09:30 Digital
- Monday 18.01. 09:45 - 11:15 Digital
- Wednesday 20.01. 09:45 - 14:45 Digital
- Tuesday 26.01. 11:30 - 16:30 Digital
- Wednesday 27.01. 11:30 - 13:00 Digital
- Friday 29.01. 12:00 - 13:00 Digital
Aims, contents and method of the course
The objectives of this course are to describe the background of corporate governance principles; to illustrate the relationship between legislation and “soft” law (codes) in corporate governance; to examine the existing monitoring and enforcement mechanisms in different EU Member States as far as corporate governance codes are concerned; to obtain an impression of the companies’ perception of the codes. The contents are structured as follows:
I. Theoretical Aspects and Developments
• Theoretical aspects of corporate governance;
• Development of corporate governance codes;
• General background in the European Union;
• Relation between legislation and codes: rules applying to companies;
• Relationship between legislation and codes: rules applying to Shareholders;
• Monitoring and enforcement of corporate governance codes.
II. Analysis of Company Practice within the EU
• Comply-or-explain information;
• Country-specific-observations;
• Board of Directors (Supervisory Board);
• Audit Committees;
• Remuneration.Type of instruction
Lectures and group discussions; case analysis; workshops.
I. Theoretical Aspects and Developments
• Theoretical aspects of corporate governance;
• Development of corporate governance codes;
• General background in the European Union;
• Relation between legislation and codes: rules applying to companies;
• Relationship between legislation and codes: rules applying to Shareholders;
• Monitoring and enforcement of corporate governance codes.
II. Analysis of Company Practice within the EU
• Comply-or-explain information;
• Country-specific-observations;
• Board of Directors (Supervisory Board);
• Audit Committees;
• Remuneration.Type of instruction
Lectures and group discussions; case analysis; workshops.
Assessment and permitted materials
The examination consists of a two parts: an individual examination and one group project (consisting of different parts).
Written examination 60% of total course credit and Group project 40% of total course credit.
Written examination 60% of total course credit and Group project 40% of total course credit.
Minimum requirements and assessment criteria
Presence during all classes is required
Examination topics
Mallin, C, Corporate Governance, Oxford University Press (latest edition)
Selected academic articles
Recommended
Clarke, T. (Ed.) (2004), Theories of corporate governance: the philosophical foundations of
corporate governance. New York, Routledge.
http://www.centrostudilogos.com/news_ita/upload/uploads/TheoriesOfCorporateGovernancePr
eface.pdf
Selected academic articles
Recommended
Clarke, T. (Ed.) (2004), Theories of corporate governance: the philosophical foundations of
corporate governance. New York, Routledge.
http://www.centrostudilogos.com/news_ita/upload/uploads/TheoriesOfCorporateGovernancePr
eface.pdf
Reading list
Literature
Mallin, C, Corporate Governance, Oxford University Press (latest edition)
Selected academic articles
Recommended
Clarke, T. (Ed.) (2004), Theories of corporate governance: the philosophical foundations of
corporate governance. New York, Routledge.
http://www.centrostudilogos.com/news_ita/upload/uploads/TheoriesOfCorporateGovernancePr
eface.pdf
Mallin, C, Corporate Governance, Oxford University Press (latest edition)
Selected academic articles
Recommended
Clarke, T. (Ed.) (2004), Theories of corporate governance: the philosophical foundations of
corporate governance. New York, Routledge.
http://www.centrostudilogos.com/news_ita/upload/uploads/TheoriesOfCorporateGovernancePr
eface.pdf
Association in the course directory
Last modified: Fr 12.05.2023 00:12