This course is designed for users of financial statements to comprehend the role of corporate governance in external financial reporting, which encompasses both financial accounting and auditing. Topics of discussion include an overview of corporate governance and corporate reporting, key accounting issues in financial reporting, auditors’ role in enhancing the credibility of financial statements, financial reporting quality, the future of corporate reporting, and risk management and internal control. Emerging issues in corporate reporting include sustainability reporting, integrated reporting and risk reporting are also discussed.