Universität Wien

040420 KU Corporate Governance and external Accounting I (MA) (2022W)

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

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

Attendance is compulsory for this course. Unexcused non-attendance at the first course session will result in a deregistration from the course.

  • Monday 10.10. 11:30 - 13:00 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 10.10. 13:15 - 14:45 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Tuesday 18.10. 08:05 - 09:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 18.10. 09:45 - 11:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 25.10. 09:45 - 14:45 Digital
  • Monday 31.10. 08:00 - 09:30 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 03.11. 09:45 - 11:15 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Wednesday 09.11. 09:45 - 16:30 Digital
  • Tuesday 22.11. 09:45 - 16:30 Digital
  • Monday 28.11. 11:30 - 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.

Assessment and permitted materials

The examination consists of an 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) 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)

Group 2

max. 50 participants
Language: English
LMS: Moodle

Lecturers

Classes (iCal) - next class is marked with N

Attendance is compulsory for this course. Unexcused non-attendance at the first course session will result in a deregistration from the course.

  • Tuesday 06.12. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 06.12. 11:30 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 12.12. 09:45 - 11:15 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 12.12. 11:30 - 13:00 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 14.12. 15:00 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Wednesday 14.12. 16:45 - 18:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 20.12. 09:45 - 13:45 Digital
  • Tuesday 10.01. 08:00 - 14:45 Digital
  • Wednesday 18.01. 13:10 - 20:00 Digital
  • Tuesday 24.01. 11:30 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock

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 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.

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.

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.

Association in the course directory

Last modified: Th 11.05.2023 11:27