I teach Auditing to undergraduates and Corporate Governance to graduate students.
Auditing introduces students to the theoretical and practical notions of the profession: the role of auditing and assurance, their building blocks, fundamental concepts of the audit process (materiality, sampling, audit risk and audit evidence), planning of the audit work, analysis and evaluation of the internal control system. We talk about internal audit function and preparation of audit report.
This course uses a combination of lectures, scientific articles, case discussions, professional expert presentations and online reading. Every lecture features a hands-on audit assignment which helps the student translate theory to practical exercises. We also use Tableau to produce data analyses and visualizations. See below an example of a Tableau dashboard that we develop.
Corporate Governance introduces students to the fundamental concepts of corporate governance from various angles – the board of directors, senior management, regulators and other stakeholders – and their governance roles and responsibilities. We cover the regulatory framework (the SEC, SOX, Dodd-Frank, codes and regulations). We discuss case studies on ethical considerations, including the relation between business and society, responsibility, business-stakeholder interactions, and ethics in the workforce and Tone from the Top. We also cover international corporate governance and governance of private companies. This course features frequent case studies, class discussions and presentations of short research projects.