Ethics and Corporate Governance (4 Credits)

Learning Outcomes:

Identify and explain various theories of ethics and common business ethics issues in both local and international contexts; Analyze important corporate governance issues and their causes and consequences, with an emphasis of emerging markets and transitional economies; Explain the role and mechanism of corporate structure, shareholders ownership, monitoring and performance

Topics:

1. Ethics and Professional Ethics
2. Theories of Ethics
3. Code of ethics for Professional Accountants
4. The effects of institutional factors on corporate governance, corporate ownership structures and managerial incentives, corporate governance issues of different organizational forms, various corporate governance mechanisms adopted for enhancing corporate governance, and the effects of corporate governance in accounting