Corporate Disclosure and Sustainability ACCFIN4093

  • Academic Session: 2024-25
  • School: Adam Smith Business School
  • Credits: 20
  • Level: Level 4 (SCQF level 10)
  • Typically Offered: Semester 1
  • Available to Visiting Students: Yes
  • Collaborative Online International Learning: No

Short Description

The class aims to develop students' understanding of corporate disclosure, including financial and non-financial reporting.

This course will discuss contemporary accounting and sustainability issues with a focus on the perspective of preparers of corporate disclosures. It will explore the determinants and consequences of companies' decisions in reporting, including sustainability reporting.

The class will also give students the opportunity to understand and evaluate latest reporting regulations, and contemporary issues in corporate disclosure and sustainability which are crucial to practitioners and to society.

Timetable

Synchronous learning activities (These teaching activities will be in person on campus):

Lecture/workshop (2 hours x 11 weeks); week 11 will be the revision lecture. 

Tutorials (1 hour x 4 weeks)

 

Asynchronous learning activities will consist of completing quizzes or required activities (before or after the lecture), totalling 8 hours across the semester.

Requirements of Entry

Normally a grade D3 or above in Financial Accounting 2 or equivalent.

Excluded Courses

None.

Co-requisites

None.

Assessment

Assessment

ILOs

Weighting

Duration/Word Count

Individual written exam

1,2,3,4

75%

2 hours

Main Assessment In: December

Are reassessment opportunities available for all summative assessments? No

Reassessments are normally available for all courses, except those which contribute to the Honours classification. Where, exceptionally, reassessment on Honours courses is required to satisfy professional/accreditation requirements, only the overall course grade achieved at the first attempt will contribute to the Honours classification. For non-Honours courses, students are offered reassessment in all or any of the components of assessment if the satisfactory (threshold) grade for the overall course is not achieved at the first attempt. This is normally grade D3 for undergraduate students and grade C3 for postgraduate students. Exceptionally it may not be possible to offer reassessment of some coursework items, in which case the mark achieved at the first attempt will be counted towards the final course grade. Any such exceptions for this course are described below. 

Course Aims

Corporate disclosure is a primary concern in accounting. Corporate disclosure includes financial and non-financial reporting.  

 

The aims of this course are to:

■ Develop a critical understanding of important and contemporary issues in corporate disclosure (e.g., earnings quality and sustainability reporting).

■ Explore important theories and recent regulations of corporate reporting.

■ Enable students to apply concepts of corporate disclosure in practice (e.g. making decisions as managers or policy makers).  

Intended Learning Outcomes of Course

By the end of this course students will be able to:

1. Synthesise key theories in corporate disclosure, including financial and non-financial reporting.

2. Analyse factors that affect companies' decisions in corporate reporting, and potential consequences following their decisions.

3. Evaluate the role of different parties, such as auditors, investors, and policy makers, in corporate disclosure.

4. Analyse current developments in corporate disclosure, and critically evaluate different reporting approaches and standards.

Minimum Requirement for Award of Credits

None.