by Karthik Balasubramanian - Publications - Faculty & Research

through the writings of Adam Smith, Milton Friedman, and Friedrich Hayek among other foundational thinkers. "Many economists think of it as a positivist system that does not impose morality upon society, but this is not the case," says Harvard Business School... View Details

Keywords: by Michael Blanding

04 Feb 2013
Research & Ideas

Are the Big Four Audit Firms Too Big to Fail?

Are auditors becoming too big to fail? For over a decade, there have been articles and op-eds in the popular and business press arguing that the auditing industry, currently dominated by Deloitte & Touche, Ernst & Young, KPMG, and... View Details

Keywords: by Martha Lagace; Accounting

14 Nov 2012
Research & Ideas

New Agenda for Corporate Accountability Reporting

How do you measure corporate accountability? And can you do it credibly? Since the financial crisis of 2008-2009, for-profit corporations are facing greater demand to disclose more than revenues and expenses on annual financial reports. In response, some are pointing... View Details

Keywords: by Martha Lagace; Accounting; Energy; Utilities

03 Dec 2012
HBS Case

HBS Cases: Against the Grain

many people. “There is a central tension in the case between the student feeling at once helpless against a corrupt system and surprisingly powerful given his novitiate status.” The case, Against the Grain: Jim Teague in Tanzania, was written View Details

Keywords: by Martha Lagace; Food & Beverage

06 Jan 2016
Book

Accounting for Legitimacy

Keywords: by Roberta Holland; Accounting

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Mobile Money: The Effect of Service Quality and Competition on Demand

Show or Tell? Improving Agent Decision Making in a Tanzanian Mobile Money Field Experiment

The International Politics of IFRS Harmonization

Elections and Discretionary Accruals: Evidence from 2004

Network Effects in Countries’ Adoption of IFRS

Why Do Countries Adopt International Financial Reporting Standards?

Towards an Understanding of the Role of Standard Setters in Standard Setting

Managers and Market Capitalism

Accounting Information as Political Currency

Evidence on the Effects of Unverifiable Fair-Value Accounting

Is the SEC Captured? Evidence from Comment-Letter Reviews

Return on Political Investment in the American Jobs Creation Act of 2004

The Auditing Oligopoly and Lobbying on Accounting Standards

Auditor Lobbying on Accounting Standards

Inventory Management for Mobile Money Agents in the Developing World

A Manager’s Moral Obligation to Preserve Capitalism

Are the Big Four Audit Firms Too Big to Fail?

New Agenda for Corporate Accountability Reporting

HBS Cases: Against the Grain

Accounting for Legitimacy

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