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040420 VK Selected Foreign Accounting Systems and their Enforcement Institutions - a Global Insight (2014W)
Continuous assessment of course work
Labels
Voraussetzung ist das Modul "Internationale Rechnungslegung"http://extrw.univie.ac.at
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 is open from Mo 15.09.2014 09:00 to We 24.09.2014 14:00
- Deregistration possible until Tu 14.10.2014 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
- Tuesday 21.10. 14:00 - 20:00 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 22.10. 09:45 - 15:45 Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
- Thursday 23.10. 08:00 - 14:00 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
- Friday 24.10. 08:00 - 14:00 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 19.11. 10:00 - 11:00 Besprechungsraum WiWi Oskar-Morgenstern-Platz 1 3.OG
Information
Aims, contents and method of the course
Assessment and permitted materials
Credits:
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 40 % accordingly. Furthermore class participation will be credited with 10 %.
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 40 % accordingly. Furthermore class participation will be credited with 10 %.
Minimum requirements and assessment criteria
Examination topics
Reading list
Readings:
§ Dechow, Patricia/Sloan, Richard/Sweeney, Amy (1996): Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC, in: Contemporary Accounting Research, Vol. 13, No. 1, pp. 1-36.§ Hitz, Jörg-Markus/Ernstberger, Jürgen/Stich, Michael (2012): Enforcement of Accounting Standards in Europe: Capital-Market-Based Evidence for the Two Tier Mechanism in Germany, in: European Accounting Review, Vol. 21, No. 2, pp. 253-281.§ Zülch, Henning/Beyhs, Oliver/Hoffmann, Sebastian/Hirschböck, Günther (2014): Enforcement-Guide:Wegweiser für das Prüfungsverfahren in Deutschland und Österreich, 2. Aufl., Berlin.§ Berger, Axel (2010): The Development and Status of Enforcement in the European Union, in: Accounting in Europe, Vol. 7, No. 1, pp. 15-35.
§ Dechow, Patricia/Sloan, Richard/Sweeney, Amy (1996): Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC, in: Contemporary Accounting Research, Vol. 13, No. 1, pp. 1-36.§ Hitz, Jörg-Markus/Ernstberger, Jürgen/Stich, Michael (2012): Enforcement of Accounting Standards in Europe: Capital-Market-Based Evidence for the Two Tier Mechanism in Germany, in: European Accounting Review, Vol. 21, No. 2, pp. 253-281.§ Zülch, Henning/Beyhs, Oliver/Hoffmann, Sebastian/Hirschböck, Günther (2014): Enforcement-Guide:Wegweiser für das Prüfungsverfahren in Deutschland und Österreich, 2. Aufl., Berlin.§ Berger, Axel (2010): The Development and Status of Enforcement in the European Union, in: Accounting in Europe, Vol. 7, No. 1, pp. 15-35.
Association in the course directory
Last modified: Mo 07.09.2020 15:29
Students with a major in accountingCourse registration:
Students need to register for the course via Univis (limited number of participants).Course description:
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. 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. 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.For additional information (time-frame for the preparation of the presentations, presentation topics) please pay attention to the announcements of the chair of accounting.