Publications

January 2005
Article

Accountability in Hong Kong: Transiting from Colony to Democracy

By: Dutch Leonard and Thomas Axworthy

Keywords: Change; Government and Politics; Hong Kong

2012
Working Paper

School Accountability and Principal Mobility: How No Child Left Behind Affects the Allocation of School Leaders

By: Danielle Li

The move toward increased school accountability may substantially affect the career risks that school leaders face without providing commensurate changes in pay. Since effective school leaders likely have significant scope in choosing where to work, these uncompensated... View Details

Keywords: Leadership; Corporate Accountability; Education; North Carolina

Read Now

April 17, 2001
Article

SEC 2000 10-K Accounting Deficiency Review Step-Up and Focus Highlighted

By: David F. Hawkins

Keywords: Governance; Accounting

March 2021 (Revised April 2021)
Case

Wirecard: The Downfall of a German Fintech Star

By: Jonas Heese, Charles C.Y. Wang and Tonia Labruyere

Wirecard was a German fintech company, member of the DAX30, that provided payment processing and related services. Wirecard had enjoyed large growth rates over the years and most investors and analysts were enthusiastic about the company's prospects. Wirecard's... View Details

Keywords: Accounting Fraud; Scandal; Accounting Audits; Accounting; Financial Reporting; Financial Institutions; Financial Markets; Corporate Governance; Governance Compliance; Corporate Accountability; Governance Controls; Financial Services Industry; Germany; Singapore; Dubai

Educators

September 2005 (Revised July 2006)
Case

Accounting for Pensions and Employee Benefits at Ford and Toyota

Uses Ford's and Toyota's financial statements to familiarize students with the information provided in pension footnotes. Allows students to combine that information with other financial statement information to create a greater understanding of the costs of each... View Details

Keywords: Accounting; Compensation and Benefits; Auto Industry

Educators

1988
Chapter

Originality in Management Accounting Systems: Field Studies of the Processes

By: Robert S. Kaplan

Keywords: Accounting; Innovation and Management

March 1996
Article

Read 1995 Annual Reports with an Eye to Accounting Changes

By: David F. Hawkins

Keywords: Accounting; Annual Reports

1981
Chapter

The Impact of Management Accounting Research on Policy and Practice

By: Robert S. Kaplan

Keywords: Accounting; Research; Management Practices and Processes

14 Nov 2019
News

Nancy Koehn: Boeing Should Be Held More Accountable For 737 Crashes

July 17, 2001
Article

International Accounting Standards: Updated Review, Handling Diversity and U.S. GAAP Contrasted

By: David F. Hawkins

Keywords: Accounting; Diversity

spring 1995
Article

Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience

By: Victor L Bernard, Robert C. Merton and Krishna G. Palepu

Keywords: Fair Value Accounting; Denmark

December 2010
Article

Implications for GAAP from an Analysis of Positive Research in Accounting

By: S.P. Kothari, Karthik Ramanna and Douglas J. Skinner

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces.... View Details

Keywords: Fair Value Accounting; Standards; International Accounting; Financial Markets; Financial Reporting

SSRN

September 1985
Background Note

Reporting and Evaluation of Unusual Items, Discontinued Operations, and Accounting Changes

By: David F. Hawkins

Keywords: Accounting; Change; Financial Reporting

2007
Working Paper

Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting

By: Karthik Ramanna and Ross L. Watts

SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private information on future cash flows, while agency theory predicts... View Details

Keywords: Fair Value Accounting; Goodwill Accounting; Standards; Agency Theory