ACCT40915: CORPORATE GOVERNANCE

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• The module aims to provide students with an understanding of:
• the theoretical underpinnings of corporate governance;
• the underlying concepts and practice of corporate governance;
• the academic research in corporate governance informing practice, policy and regulatory debates;
• the role of corporate governance as a means of accountability in organisations and society;
• a global and holistic perspective concerning corporate governance.

• Theoretical positioning of corporate governance
• Regulation of corporate governance
• Governance role of board of directors
• Governance role of audit committees
• Internal and external audit, risk and internal control
• Governance of directors remuneration
• Governance role of ownership structures, specifically focusing on institutional investors
• Corporate social responsibility and the changing expectations in governance
• Future of corporate governance

Subject-specific Knowledge:

• By the end of this module students should have a specialist knowledge and understanding of:
• Key elements in corporate governance theory and practice;
• Regulatory debate on corporate governance globally;
• The governance role of the board of directors;
• The governance role of internal and external audit in corporate governance;
• The main features of the director's remuneration debate in governance arenas;
• The growing influence of institutional investors in re-shaping corporate governance practices;
• The concept, policies and strategies of corporate social responsibility and the changing expectations in the governance of companies;
• The contribution of corporate governance research in informing regulatory and policy debate.

Subject-specific Skills:

• By the end of this module students should be able to:
• critically appreciate the role of corporate governance in organisations and society,
• comment on current policy issues and discuss the limits of governance,
• think through how governance issues are extending out into a wider social arena.

Key Skills:

• written and verbal communication
• planning, organising and time management
• problem solving and analysis
• presentation skills

• A combination of lectures, seminars and guided reading will contribute to achieving the aims and learning outcomes of this module.
• The formative assessment will allow students to reflect upon and present their understanding of the key elements of corporate governance mosaic.
• The summative written assignment will test students' specialist knowledge and critical understanding of the material covered in the module, and their communication, problem-solving and analytical skills.

The formative assessment for this module will consist of small group presentations during seminar sessions. Additional formative assessment, and feedback, may take a number of forms such as oral feedback on work prepared by students for seminars; answers to questions either discussed during a seminar or posted on Learn Ultra.

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