Description
This seminar mainly addresses issues and problems related to financial information and both internal and external governance mechanisms.
- The role of financial reporting and audit in corporate governance, strategy, contracts and markets.
- Managers' strategic accounting decisions (earnings management, income smoothing, conservatism, management of real transactions, financial and non financial voluntary disclosures and other accounting choices) and financial reporting quality (FRQ).
- Investigative and forensic accounting or the analysis, prevention, detection of accounting irregularities and fraudulent financial statements.
- Institutional environment (culture, market and corporate ownership architectures, regulatory and legislative shareholders and stakeholders protection regimes), corporate governance quality (CGQ) and FRQ.
- Corporate moral development and social responsibility, pluralism or diversity and CGQ.
- Corporate ownership structure and performance.
