Universität Wien

040420 KU Corporate Governance and external Accounting I (MA) (2021W)

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

Summary

1 Inwinkl , Moodle
2 Inwinkl , 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).
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

  • Monday 11.10. 09:45 - 11:15 Digital
  • Monday 11.10. 11:30 - 13:00 Digital
  • Monday 18.10. 09:45 - 11:15 Digital
  • Monday 18.10. 11:30 - 13:00 Digital
  • Monday 25.10. 09:45 - 13:45 Digital
  • Thursday 04.11. 09:45 - 16:30 Digital
  • Friday 05.11. 09:45 - 11:15 Digital
  • Friday 12.11. 13:15 - 14:45 Digital
  • Friday 12.11. 15:00 - 16:30 Digital
  • Thursday 18.11. 16:00 - 17:00 Digital
  • Monday 29.11. 09:45 - 16:30 Digital

Group 2

max. 50 participants
Language: English
LMS: Moodle

Lecturers

Classes (iCal) - next class is marked with N

  • Tuesday 30.11. 15:00 - 18:15 Digital
  • Wednesday 01.12. 15:00 - 18:15 Digital
  • Tuesday 07.12. 09:45 - 13:00 Digital
  • Friday 17.12. 14:30 - 18:30 Digital
  • Saturday 08.01. 09:45 - 16:30 Digital
  • Monday 17.01. 09:45 - 10:45 Digital
  • Monday 31.01. 09:45 - 16:30 Digital

Information

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.

Assessment and permitted materials

The examination consists of an online exam in the form of quizzes (E), two seminars with oral presentations and discussions of the given presentations (S1 and S2), one group workshop, and individual participation (W)

o Late submission not in time = 1 grade lower
o Plagarism = fail
o Scheme: until 49,0 % fail (grade 5); 49,5%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).

Minimum requirements and assessment criteria

Personal presence is required: first unit; seminars; workshop; feedback session; quizzes

Examination topics

a) Online exam (quizzes): the relevant parts of academic articles during class discussed as well as specific chapters of the coursebook
b) Seminars: academic articles and company case studies
c) Group workshop and individual participation: company case studies and academic articles

Reading list

Course book: Mallin, C, Corporate Governance, Oxford University Press (latest edition). https://global.oup.com/ukhe/product/corporate-governance-9780198806769?cc=at&lang=en

Selected academic articles (you find them on your course page)

Association in the course directory

Last modified: Fr 12.05.2023 00:12