Module Information

Module Identifier
ACM2820
Module Title
Comparative Corporate Governance
Academic Year
2017/2018
Co-ordinator
Semester
Semester 1
Reading List
External Examiners
  • Dr Georgios Katechos (Senior Lecturer - University of Hertfordshire)
 
Other Staff

Course Delivery

Delivery Type Delivery length / details
Lecture 10 x 2 Hour Lectures
Seminar 4 x 1 Hour Seminars
 

Assessment

Assessment Type Assessment length / details Proportion
Semester Assessment Coursework/assignment: 3,000 word long essay  30%
Semester Exam 3 Hours   A three-hour long unseen written examination  70%
Supplementary Assessment Repeat failed elements or equivalent  30%
Supplementary Exam 3 Hours   Repeat failed elements or equivalent  70%

Learning Outcomes

On successful completion of this module students should be able to:

Identify and critically evaluate different types, theories, systems and models of comparative corporate governance within an international setting

Identify and critically analyse contemporary comparative corporate governance codes and critically assess their role in achieving international convergence

Appreciate the important role of comparative corporate governance in corporate risk management

Identify and critically discuss the environment and mechanisms of comparative corporate governance

Critically evaluate the central relationship between comparative corporate governance and the regulation of financial reporting and auditing

Demonstrate a critical evaluation of social, environmental, ethical, health and safety issues within comparative corporate governance

Identify and critically discuss empirical research in comparative corporate governance

Aims

The central rationale for the module is to provide students with a thorough grounding in a number of important advanced topics in comparative corporate governance theory, research and practice in order to develop their ability to critically evaluate a wide range of comparative corporate governance theories, research and practices within an international context. For students of international business and public policy it provides a grounding in the internationalization of business reporting, and the role of corporate governance models and professional regulation in public policy. For students in Accounting and Finance it places accounting and audit regulation in a broader public policy framework.

Brief description

The objective of the module is to introduce students to key concepts, theories, research and practices of comparative corporate governance within an increasingly global corporate governance context. Specifically, the module will explore different theories, types, systems and models of comparative corporate governance, contemporary corporate governance codes, disclosure, compliance, risk management and convergence, the broader corporate governance environment and mechanisms, including external and internal mechanisms, as well as social, environmental, ethical, health and safety issues within comparative corporate governance. It will also explore auditing and accounting policy issues with specific reference to international convergence in professional standards and regulatory responses to current issues.

Content

Types, theories, systems and models of comparative corporate governance
Contemporary comparative corporate governance codes, disclosure, compliance risk management and international convergence
Financial reporting, auditing and international convergence, with particular reference to auditor independence.
The environment and mechanisms of comparative corporate governance
Social, environmental, ethical, health and safety issues within comparative corporate governance
Empirical research in comparative corporate governance

Notes

This module is at CQFW Level 7