No offerings have been identified for this subject in 2015
ACC534 Accounting Ethics and Corporate Governance (8)
Abstract| Ethics and corporate governance are central to the professional activities of accountants in practice, commerce and government. This subject enables students to explore the interaction of ethics and corporate governance within the context in which they work and in the broader Australian and international business communities. Students will also develop skills in evaluating and improving corporate governance systems. |
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+ Subject Availability Modes and Location
Continuing students should consult the SAL for current offering details prior to contacting their course coordinator: ACC534
Where differences exist between the handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
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Subject information| Duration | Grading System | School: |
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| One session | HD/FL | School of Accounting and Finance |
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Enrolment restrictions|
Accounting graduates only |
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Learning OutcomesUpon successful completion of this subject, students should:
* be able to describe the relationship of ethics with the accounting profession and with corporate governance
* be able to identify and discuss the common ethical issues which accountants have to resolve
* be able to discuss current and recommended Australian corporate governance practices
* be able to compare and contrast Australian corporate governance with international corporate governance
* be able to prepare a written evaluation of the accounting aspects of the corporate governance of an organisation |
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SyllabusThe subject will cover the following topics:
* What is ethics?
* Professional ethics and self regulation
* Independence
* Conflicts of interest
* Corporate governance and ethics
* Internal control and corporate governance
* Professional and corporate codes of ethics
* The role of the auditor and the audit committee in corporate governance
* International corporate governance
* Improving corporate governance |
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The information contained in the 2015 CSU Handbook was accurate at the date of publication: 01 October 2015. The University reserves the right to vary the information at any time without notice.
