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Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
Training officer(s)
CM.ABELA
Stakeholder(s)
CM.ABELA
Présentation
Prerequisite
None
Goal
Demonstrate an international mindset (AACSB AoL 1.A) by:
Communicating effectively in English (AACSB AoL 1.C)
Analysing the challenges and disruptions impacting corporations given changing political, legal and economic environments; with particular reference to the role of information in capital markets and the various institutions responsible for regulating that information at global, supra-national and national levels (AACSB AoL 5.B)
Formulating opinions on reporting best practice (including the usefulness of the qualitative characteristics for financial information and their applicability to non-financial information)
Understanding the impact of the globalisation of financial and corporate reporting more generally and its effect on reporting outcomes.
Discussing and evaluate integrated reporting and other emerging forms of reporting and related assurance issues (AACSB AoL 5.C)
Communicating effectively in English (AACSB AoL 1.C)
Analysing the challenges and disruptions impacting corporations given changing political, legal and economic environments; with particular reference to the role of information in capital markets and the various institutions responsible for regulating that information at global, supra-national and national levels (AACSB AoL 5.B)
Formulating opinions on reporting best practice (including the usefulness of the qualitative characteristics for financial information and their applicability to non-financial information)
Understanding the impact of the globalisation of financial and corporate reporting more generally and its effect on reporting outcomes.
Discussing and evaluate integrated reporting and other emerging forms of reporting and related assurance issues (AACSB AoL 5.C)
Presentation
Globalisation of Accounting Standards and its limitations
The Economics of Accounting Standards: international evidence on the impact of financial reporting and regulation on real business decisions
Accounting regulation and the consequences of regulatory failure
Trust and credibility issues for the accounting and auditing professions
Emerging frameworks for reporting and assurance implications
The future of corporate reporting and the impact of technology and data science
The Economics of Accounting Standards: international evidence on the impact of financial reporting and regulation on real business decisions
Accounting regulation and the consequences of regulatory failure
Trust and credibility issues for the accounting and auditing professions
Emerging frameworks for reporting and assurance implications
The future of corporate reporting and the impact of technology and data science
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 16,00 | ||
| Autoformation | |||
| Lecture du manuel de référence | 15,00 | ||
| Recherche | 5,00 | ||
| Travail personnel | |||
| Individual Project | 8,00 | ||
| Charge de travail personnel indicative | 6,00 | ||
| Overall student workload | 50,00 | ||
Evaluation
The assessment aims to develop the skills and content covered in the course in terms of critically evaluating reporting by companies (project). The assessment at the end of the course (examination) aims to consolidate and test the student's ability to apply their knowledge to contemporary issues faced by businesses.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Examen (final) | |||
| Examen écrit | 2,00 | 1 | 60,00 |
| Autres | |||
| Etude de cas | 0,00 | 1 | 40,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
Detailed reading list provided at the start of the course -