Module: Corporate Governance

Latest Module Specifications

Current Academic Year 2025 - 2026

Module Title	Corporate Governance
Module Code	ACC1016 (ITS: AC405)
Faculty	DCU Business School	School	DCU Business School
NFQ level	8	Credit Rating	5

Description

This module is designed to provide students with an understanding of UK and Irish, US and International corporate governance systems with a specific emphasis on listed public companies. It thus provides a framework for analysing how different stakeholders, both internally and externally, influence the behaviour of key parties within a listed public company. Students are expected to attend lectures, seminars and contribute towards group based activities.

Learning Outcomes

1. Identify and explain the main themes, perspectives and issues in the area of corporate governance.
2. Describe the role and the development of corporate governance, particularly the Anglo-American model.
3. Describe and appraise corporate governance in Ireland as well as differentiate between international differences in systems of corporate governance.
4. Discuss in an informed way the development of corporate governance structures.
5. Analyse and discuss the influence of different stakeholders on the behaviour (e.g., ethical behaviour) of actors within a listed public company.
6. Work together as part of a team to identify, research, analyse and resolve a specific corporate governance problem.

*Type*	*Hours*	*Description*
Workload	Full time hours per semester
Lecture	24	2 Hours Lectures Per Week
Independent Study	20	Self study
Group work	42	Group work on case studies
Independent Study	24	Reading and assessing lecture notes and case study information
Assignment Completion	15	Preparation for Presentation
Total Workload: 125

Section Breakdown
CRN	10047	Part of Term	Semester 1
Coursework	0%	Examination Weight	0%
Grade Scale	40PASS	Pass Both Elements	Y
Resit Category	RC1	Best Mark	N
Module Co-ordinator	Anand Kumar	Module Teacher

Type	Description	% of total	Assessment Date
Assessment Breakdown
Assignment	Individual assignment	70%	Sem 1 End
Group assignment	Group Presentation	30%	Sem 1 End

Reassessment Requirement Type
Resit arrangements are explained by the following categories; RC1: A resit is available for both^* components of the module. RC2: No resit is available for a 100% coursework module. RC3: No resit is available for the coursework component where there is a coursework and summative examination element. ^* ‘Both’ is used in the context of the module having a coursework/summative examination split; where the module is 100% coursework, there will also be a resit of the assessment

Pre-requisite	None
Co-requisite	None
Compatibles	None
Incompatibles	None

All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml

Indicative Content and Learning Activities

Corporate Governance Development
The Historical Development of the Anglo-American System of Corporate Governance; The Various Codes and Laws of Corporate Governance and their Importance; Insider/Outsider Dominated Corporate Governance Systems; Principles Based and Rules Based Corporate Governance Systems

Global Corporate Governance Systems
International Differences and Similarities in Systems of Corporate Governance

The Role of the Various Actors in Corporate Governance
The Role of the Board of Directors and the Shareholders in the Governance of Listed Public Companies; Sub-Committees of the Board; Directors' Remuneration; The Role of Information Providers and Information Standards in the Governance of Listed Public Companies; The Role of Government and Regulators in the Governance of Listed Public Companies.

Theories of Corporate Governance
Agency Theory; Stakeholder Theory; Transaction Cost Theory; Stockholder Theory.

Corporate Governance Context
Defining Corporate Governance; Attributes and Principles of Effective Corporate Governance; Corporate Governance Concepts; The Role of the Accountant in Corporate; Governance; Irish Corporate Governance Systems; Corporate Governance and the Market for Corporate Control.

Indicative Reading List

Books:

Kirwan, Collette, McBride Hugh and O'Riordan Chris: 2019, CASES IN CORPORATE GOVERNANCE AND BUSINESS ETHICS, 1, Ireland,
Solomon: 2013, Corporate Governance and Accountability, Fourth Edition, Wiley,
Keasey: 2005, Corporate Governance: Accountability, Enterprise and International Comparisons, Wiley, London,

Articles:
None

Other Resources

1: Report, The UK Corporate Governance Code 2012 and updated 2014, 2016 and 2018,
418514: 1, Report, The Combined Code on Corporate Governance (2008), London
418515: 1, Report, The Sarbanes-Oxley Act (2002),
418516: 1, Report, The Smith Report (2003),
418517: 1, Report, The Cadbury Report (1992),
418518: 1, Report, The Turnbull Report (1999),
418519: 1, Report, The Higgs Report (2003),
418520: 1, Report, The Greenbury Report (1995),