CO5114 - Corporate Governance and Accountability
| Credit points: | 03 |
| Year: | 2009 |
| Student Contribution Band: | Band 3 |
| Administered by: | School of Business |
This subject covers material of direct relevance to the Corporate Governance and Accountability segment of the CPA Professional Program. The subject provides candidates with a detailed analysis of issues surrounding governance and accountability by the directors and management of an organisation. Specific areas covered include: accountants' Professional Code of Conduct; the role of regulators in enforcing corporate governance; the costs and benefits of legislation pertaining to corporate governance; agency theory; Corporate Social Responsibility; executive compensation issues; roles and responsibilities of company directors and boards; auditor independence issues. Students will require to have completed all 12 subjects of the Master of Professional Accounting degree to be eligible to enrol in this subject, unless otherwise permitted by the Pro-Vice Chancellor.
There are additional charges for this subject; please contact the School for details.
Learning Outcomes
- Understand and apply the general principles of the professional code of conduct;
- Appreciate the specific contents of recent reforms to corporate legislation and their implications for companies and stakeholders;
- Appreciate the key role of professional ethics in maintaining the integrity of external financial reporting;
- Understand why auditor independence became such a major issue in recent corporate collapses and the profession's actions to reduce the incidence of potential abuses in the future.
Graduate Qualities
- The ability to think critically, to analyse and evaluate claims, evidence and arguments, and to reason and deploy evidence clearly and logically;
- The ability to find and access information using appropriate media and technologies;
- The acquisition of coherent and disciplined sets of skills, knowledge, values and professional ethics from at least one discipline area;
- The ability to speak and write clearly, coherently and creatively.
Availabilities | |
| Cairns, Block, Study Period 4 | |
| Census Date 20-Mar-2009 | |
| Face to face teaching 06-Mar-2009 to 15-Mar-2009 (Face to face dates are Fri 6 & 13/3 (6-9pm); Sat 7 & 14/3 & Sun 8 & 15/3 (9-5). Exam date to be determined.) | |
| Coord/Lect: | Professor Lyndal Drennan. |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| Special Assessment Requirements: | None |
| Cairns, Block, Study Period 8 | |
| Census Date 21-Aug-2009 | |
| Face to face teaching 21-Aug-2009 to 30-Aug-2009 (Face to face dates are Fri 21 & 28/8 (6-9pm); Sat 22 & 29/8 & Sun 23 & 30/8 (9-5pm). Exam date to be determined.) | |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| Special Assessment Requirements: | None |
Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.