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Institution:
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Albright College
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Subject:
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Description:
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The rise in fraudulent financial reporting and the failure of the independent audit function initiated Congressional action and new regulations for publicly traded corporations. Security and Exchange Commission (SEC) mandates significantly impacted the responsibility of corporate management and brought historical changes in corporate governance, internal controls and financial reporting. This course explores highlights of the new regulations and how corporations respond to expectations and disclosures implemented to improve corporate governance and financial reporting. Participants study and analyze traditional and changing issues of reporting, with a focus on corporate visions, missions and strategies as reflected in a company's financial information and reports. Prerequisites: ACC 201 and 202
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Credits:
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4.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(610) 921-2381
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Regional Accreditation:
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Middle States Association of Colleges and Schools
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Calendar System:
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Four-one-four plan
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