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Corporate Governance and Accountibility - Period 2
Corporate Governance and Accountibility - Period 2 Course Overview
OVERVIEW
CEA CAPA Partner Institution: Vrije Universiteit Amsterdam
Location: Amsterdam, Netherlands
Primary Subject Area: Business
Instruction in: English
Course Code: E_EBE3_CGA
Transcript Source: Partner Institution
Course Details: Level 300
Recommended Semester Credits: 3
Contact Hours: 84
DESCRIPTION
The course employs an integrated "building-blocks" approach. Each week, a new block covers - but is not limited to - the following topics: >> Block 1. Terms and concepts: surveys about fraud and misconduct (what's happening now? why is this important?) - defining CG - terminology - identification of main actors involved >> Block 2. Theory: main theories (agency, resource-dependent / stewardship, stakeholder) - alternative theories (power, culture) - firms' motives to comply - game theory as a tool >> Block 3. Research findings: how is CG measured? - empirical findings (what does the evidence say?) - limitations, myths, criticism >> Block 4. Accounting and CG: financial accounting and reporting - detecting fraud - compensation - internal control - enterprise risk management >> Block 5. Law and CG (guest lecture): legal basics - tasks, responsibilities, liabilities - different models of CG (1 tier, 2 tier) - Dutch CG Code & regulatory framework - principle-based & "comply or explain" models - principles & best practices >> Block 6. Principles. principles and recommendations - financial crisis (what have we learned?) - future directions
These blocks provide answers to the following questions: - How is CG understood and defined? How is it measured? - How does CG relate to accounting practices, internal control, financial reporting, and enterprise risk management? - How do executive and supervisory tasks of boards relate to strategies of management, monitoring, accountability, and control? - What are the objectives of CG codes and principles? How do they look like?
Contact hours listed under a course description may vary due to the combination of lecture-based and independent work required for each course therefore, CEA's recommended credits are based on the ECTS credits assigned by VU Amsterdam. 1 ECTS equals 28 contact hours assigned by VU Amsterdam.
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