040420 KU Corporate Governance und externes Rechnungswesen I (MA) (2016W)
Prüfungsimmanente Lehrveranstaltung
Labels
An/Abmeldung
Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").
- Anmeldung von Mo 12.09.2016 09:00 bis Do 22.09.2016 14:00
- Abmeldung bis Fr 14.10.2016 14:00
Details
max. 50 Teilnehmer*innen
Sprache: Englisch
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
Dienstag
22.11.
14:00 - 18:15
Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
Dienstag
22.11.
18:30 - 20:00
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch
23.11.
08:00 - 14:00
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Donnerstag
24.11.
08:00 - 13:00
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Freitag
25.11.
08:00 - 11:15
Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Freitag
25.11.
11:30 - 14:00
Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
Montag
05.12.
09:45 - 11:15
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Information
Ziele, Inhalte und Methode der Lehrveranstaltung
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.
Art der Leistungskontrolle und erlaubte Hilfsmittel
In order to obtain credits for the course, students need to successfully pass a written examination and furthermore give a conclusive presentation on accounting issues provided by the lecturer. The written examination is weighted 50 %, the presentation 50 % accordingly.
Written examination: Monday, 5th Dec. 2016, 9.45-11.15, HS 9
Written examination: Monday, 5th Dec. 2016, 9.45-11.15, HS 9
Mindestanforderungen und Beurteilungsmaßstab
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.
Prüfungsstoff
The lecture will be supplemented by presentations from students who present their research on selected inforcement aspects, e.g. empirical studies on the efficacy of enforcement.
Literatur
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: Mo 07.09.2020 15:29