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Financial Reporting and Corporate Governance

  • Teacher(s):  
  • Course given in: English
  • ECTS Credits:
  • Schedule: Spring Semester 2018-2019, 2.0h. course (weekly average)
      WARNING :   this is an old version of the syllabus, old versions contain   OBSOLETE   data.
  •  sessions
  • Related programmes:



This is a course focusing on financial reporting and corporate governance. The interplay between the two concepts is of particular importance both from a theoretical and a practical point of view. The purpose of this course is to help students understand the importance of corporate governance as well as its formulation and implementation in the real world. It will also help the students understand the main challenges faced in implementing good corporate governance systems. The course aims to enhance students’ understanding of the flexibility inherent in financial reporting and the role that corporate governance plays in restricting extreme forms of accounting judgment. An important supplementary objective is to develop students’ judgmental skills to provide opinions on the application of different corporate governance provisions and their intended and unintended consequences. The course also brings practitioners in the class who share their experiences and constructively discuss the effect of corporate governance provisions on financial reporting quality.


The main topics in this course are:

  1. Conflicts of Interests
  2. Financial Reporting Quality
  3. Earnings Management
  4. Financial Reporting Scandals
  5. Group Reporting
  6. Board of Directors (BoD)
  7. BoD & Financial Reporting Quality
  8. Ownership Structure
  9. Evaluation and Compensation
  10. Director’s Dismissal / Female Quota
  11. Audit Committee


  • CP – Course Package: slides and cases (Moodle)
  • Financial Reporting and Corporate Governance (2007) – Thomas A. Lee, ISBN: 978-0-470-98618-9
  • Corporate Governance Matters (2016) – David Larcker, 2nd edition, Print ISBN: 9780134031569, eText ISBN: 9780134031637.


A sound understanding and good technical proficiency in accounting is required.


First attempt

Without exam (cf. terms)  

- Case Study to be analyzed during the last session (75%)

- Presentation during the last session (25%)


Without exam (cf. terms)  

Same rules apply.

Details for the dates will be announced.

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Swiss University