Corporate Governance

Catalog description

Corporate governance has taken on new prominence in light of the accounting scandals of the early 2000's (e.g., Enron, WorldCom) and the resulting regulatory regime of Sarbanes-Oxley, Dodd-Frank, and the PCAOB. As a result, corporations, investors, auditors, and others are paying more attention to corporate governance. This course uses the study of empirical academic research to understand the inter-relation between corporate governance mechanisms and financial reporting quality. An understanding of statistics, including hypothesis testing and regression analysis, is necessary. The course is primarily discussion-based and requires group projects and presentations. Graded on A-F basis only. Credit Hour s : 3