Occurrence | Teaching period |
---|---|
A | Spring Term 2022-23 |
The concept of risk has received significant attention in recent years. The pervasive nature of risk has meant that it has impinged upon many disparate areas including accounting. The reasons for the dramatic rise in interest in risk and risk management will be discussed within the module, and the ways in which risk is related to the connected domains of accounting, financial reporting and auditing will be explored.
Successful completion of the module will demonstrate that students are able to:-
Subject content
The rise of risk and risk management
Alternative perspectives on risk (for example, Beck and The Risk Society, Douglas and neo-Durkheimian institutional theory
Risk reporting and risk disclosure
The impact of risk upon the practice of accounting, auditing
Risk and accounting and auditing regulation
Case studies (e.g. Enron, Northern Rock)
Task | % of module mark |
---|---|
Essay/coursework | 100 |
None
Task | % of module mark |
---|---|
Essay/coursework | 100 |
The timescale for the return of feedback will accord with UYMS policy
Woods, M., Kajuter, P. and Linsley, P. (2007) International Risk Management: systems, Internal Control, and Corporate Governance. Elsevier.