Module Information

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.

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.