Formation/Cours

Demonstrate an international mindset (AACSB AoL 1.A) by:

Communicating effectively in English (AACSB AoL 1.C)

Analysing the challenges and disruptions impacting corporations given changing political, legal and economic environments; with particular reference to the role of information in capital markets and the various institutions responsible for regulating that information at global, supra-national and national levels (AACSB AoL 5.B)

Formulating opinions on reporting best practice (including the usefulness of the qualitative characteristics for financial information and their applicability to non-financial information)

Understanding the impact of the globalisation of financial and corporate reporting more generally and its effect on reporting outcomes.

Discussing and evaluate integrated reporting and other emerging forms of reporting and related assurance issues (AACSB AoL 5.C)

Globalisation of Accounting Standards and its limitations
The Economics of Accounting Standards: international evidence on the impact of financial reporting and regulation on real business decisions
Accounting regulation and the consequences of regulatory failure
Trust and credibility issues for the accounting and auditing professions
Emerging frameworks for reporting and assurance implications
The future of corporate reporting and the impact of technology and data science