Business Management and Governance

The corporate governance is one of the most important mechanisms to obtain and maintain the confidence of all stakeholders involved with the organization.
This course aims to explain the board of directors’ duties in the management and control of the organization and its relations with other statutory bodies and all other agents which the organization interacts. The main goal of this subject is to explain the main objectives and recent developments in corporate governance.
At the end of this course should be possible to identify and understand the importance of corporate governance in the context of the obligations and rights of shareholders and all users of financial statements.
As well it should be understood the role of the board of directors in financial reporting presented and the importance of financial reporting within the corporate governance function.

1. Corporate governance
1.1. Introduction
1.2. Concepts
2. The role of corporate governance
3. The board of directors
3.1. Concepts
3.2. Corporate governance models
3.3. Chief Executive Officer
3.4. Executive committee
3.5. Independent directors
4. The audit and the corporate governance
4.1. Audit Committee
4.2. Internal Audit
4.3. External Audit
5. International corporate governance principles
5.1. OECD principles
5.2. Portuguese standards
5.3. USA
5.3.1. Sarbanes-Oxley Act 2002
5.3.2. Dodd-Frank Wall Street Reform 2010
6. The financial reporting and corporate governance
6.1. Objectives of Financial Reporting
6.2. Balance Sheet
6.3. Profit statement
6.4. Cash Flows statement
6.5. Other financial statements
7. Corporate governance annual report

NAO

COLLEY, John L., Wallace Stettinius, Jacqueline L. Doyle e George Logan (2005): What Is Corporate Governance?, The McGraw-Hill Executive MBA Series.
DAVIES, Adrian (2007): Corporate Governance – Boas Práticas de Governo das Sociedades. Editora Monitor.
GANDOSSY, Robert e Jeffrey Sonnenfeld (2004): Leadership and Governance from the Inside Out. Wiley.
HILB, Martin (2012): New Corporate Governance – Successful Board Management Tools. 4th Edition, Springer.
KIM, Kenneth A e John R. Nofsinger (2006) Corporate Governance. 2nd Edition, Pearson Higher Education.
LEE, Thomas A. (2006): Financial Reporting & Corporate Governance. Wiley
MONKS, Robert A. G. e Nell Minow (2008): Corporate Governance. 4th Edition, John Wiley & sons, Ltd.
PLESSIS, Jean, Anil Hargovan, Mirko Bagaric (2011): Principles of Contemporary Corporate Governance. 2nd Edition, Cambridge University Press.
SOLOMON, Jill e Aris Solomon (2004): Corporate Governance and Accountability. John Wiley & sons, Ltd.