tailieunhanh - Ph.D. Program in “Economics and Management” Accounting and governace The role of Corporate Disclosure

Peer review for firms that only perform services under SSARS and/or services under the SSAEs not included in system reviews have peer reviews called engagement reviews. The objectives of an engagement review are to provide the reviewer with a reasonable basis for expressing limited assurance that: a. the financial statements or information and the related accountant’s report on the accounting and review engagements and attestation engagements submitted for review conform in all material respects with the requirements of professional standards in all material respects and b. the reviewed firm’s documentation conforms with the requirements of SSARS and the SSAEs. | UNIVERSITÀ DEGLI STUDI DI Padova PhD Program in Economics and Management Advanced Financial Accounting . Program in Economics and Management Accounting and governace The role of Corporate Disclosure 3rd Term Saverio Bozzolan Department of Economics and Management Via del Santo 33 E-mail Skype Federica_francesca Federica Ricceri Department of Economics and Management Via del Santo 33 E-mail Skype Federicceri UNIVERSITÀ DEGLI STUDI DI Padova PhD Program in Economics and Management Advanced Financial Accounting Course description Accounting information plays two important roles in market-based economies. First it allows capital providers shareholders and creditors to evaluate the return potential of investment opportunities the ex-ante or valuation role of accounting information . Second accounting information allows capital providers to monitor the use of their capital once committed the ex-post or stewardship role of accounting information . Information asymmetry harms these two main roles of accounting. In this course we focus on disclosure as a way firms might use to reduce the level of information asymmetries existing among market participants. Looking at contemporary empirical financial accounting research the course introduces students to the main theories behind disclosure from agency theory - unrevealing principle - to cheap talk models and to the main empirical research themes in existing disclosure literature. Emphasis will be placed on issues like the determinants behind a disclosure choice the characteristics of the discloser . credibility and of the information disclosed . verifiability and how these characteristics interact with the expected effects of the disclosure. Finally particular focus will be given to disclosure of narrative and non-financial information. Grading The grades will be based on the following components Class participation materials reading and comprehension 20 Paper .

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