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  • 05 Nov 2013
  • First Look

First Look: November 5

through reduction of firm variability, we do not find this offsetting beneficial effect to be strong. Download working paper: http://ssrn.com/abstract=2252200 What Shapes the Gatekeepers? Evidence from Global Supply Chain Auditors By:... View Details
Keywords: Sean Silverthorne
  • 08 Sep 2003
  • Research & Ideas

A Bold Proposal for Investment Reform

Finally, we recommend that the external auditor problems can only be solved through a major change in the relation between auditors and the companies they audit. This may be achieved by making the audit... View Details
Keywords: by Ann Cullen; Financial Services
  • 05 May 2003
  • Research & Ideas

SEC Commissioner Sees “Healing and Reform”

the Sarbanes-Oxley Act of 2002 in the Senate, said that the new law's value is that it helps eliminate conflicts of interest between auditors and a company's board of directors by decreeing that directors establish an independent... View Details
Keywords: by Catherine Walsh
  • 16 Sep 2014
  • First Look

First Look: September 16

Monitors: How Social Factors Influence Supply Chain Auditors By: Short, Jodi L., Michael W. Toffel, and Andrea Hugill Abstract—Outsourcing firms increasingly rely on social auditors to provide strategic... View Details
Keywords: Sean Silverthorne
  • 03 Mar 2003
  • What Do You Think?

Are Conditions Right for the Next Accounting Scandal?

auditors and audit committees whose mutual survival depends on each other, overly complicated accounting and tax systems, and the nature of the reporting relationships between internal auditors and those... View Details
Keywords: by James Heskett; Accounting; Financial Services
  • 03 Nov 2003
  • What Do You Think?

Can Investors Have Too Much Accounting Transparency?

auditing and particularly large amounts of consulting services from the same supplier. And now, by means of Section 404, it will: (1 require senior executives to certify that their companies have financial controls that work, and (2 give external View Details
Keywords: by James Heskett
  • 19 Jul 2016
  • First Look

July 19, 2016

external compliance pressure in their domestic institutional environment, when their buyers take a cooperative approach to monitoring, and when their auditors are highly trained. We find, further, that a cooperative approach to monitoring... View Details
Keywords: Sean Silverthorne
  • 07 Apr 2003
  • Research & Ideas

Three Steps for Crisis Prevention

Arthur Andersen, stated in a written testimony that "the future of the [accounting] profession is bright and will remain bright —as long as the commission does not force us into an outdated role trapped in the old economy. Unfortunately, the proposed rule [on... View Details
Keywords: by Michael D. Watkins & Max H. Bazerman
  • 08 Mar 2011
  • First Look

First Look: March 8

employment history includes experience in investment banking, auditing, or private equity/venture capital. On average, we find that former auditors are significantly more likely to impair goodwill. However, further investigation reveals... View Details
Keywords: Sean Silverthorne
  • 18 Nov 2008
  • First Look

First Look: November 18, 2008

which fueled a financial crisis in the U.S. and beyond. The case study examines New Century's business model and accounting practices and focuses on the role of management, audit committee, and external auditors in the problems at New... View Details
Keywords: Martha Lagace
  • 20 Jan 2015
  • First Look

First Look: January 20

performance. Publisher's link: https://hbr.org/2015/01/the-truth-about-csr   Working Papers Auditor Lobbying on Accounting Standards By: Allen, Abigail M., Karthik Ramanna, and Sugata Roychowdhury Abstract—We examine how Big N auditors'... View Details
Keywords: Sean Silverthorne
  • 30 Jun 2003
  • Research & Ideas

Computer Security is For Managers, Too

from happening in the future. But it is wise to hire external security auditors periodically to benchmark your security standards and practices against industry state-of-the-art, once you have solid operational practices in place.... View Details
Keywords: by Robert D. Austin & Christopher A.R. Darby
  • 26 Jul 2011
  • First Look

First Look: July 26

Quality: Evidence from 1978-1980 Authors:Kevin Koh, Shivaram Rajgopal, and Suraj Srinivasan Abstract We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit... View Details
Keywords: Sean Silverthorne
  • 25 Feb 2014
  • First Look

First Look: February 25

http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2378899 Monitoring the Monitors: How Social Factors Influence Supply Chain Auditors By: Short, Jodi L., Michael W. Toffel, and Andrea R. Hugill Abstract—Supply chain View Details
Keywords: Sean Silverthorne
  • 20 Jan 2003
  • Research & Ideas

Fixing Corporate Governance: A Roundtable Discussion at Harvard Business School

and compensation committees didn't do their jobs responsibly. But boards can only do so much — their members, after all, are part-timers. And while they're expected to be independent, they have to rely heavily on managers and auditors for... View Details
Keywords: by Garry Emmons
  • 10 Mar 2014
  • Research & Ideas

Counting Up the Effects of Sarbanes-Oxley

Srinivasan, who also cites the important role of the Public Company Accounting Oversight Board (PCAOB), a nonprofit private corporation created by SOX that oversees auditors of SEC-registered companies. Markets Have Benefitted Despite... View Details
Keywords: by Julia Hanna; Accounting; Banking
  • 18 Oct 2011
  • First Look

First Look: October 18

of interest (Experiment 6). Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980 Authors:Kevin Koh, Shiva Rajgopal, and Suraj Srinivasan Publication:Review of Accounting Studies (forthcoming) Abstract We provide evidence for the long-standing... View Details
Keywords: Sean Silverthorne
  • 09 Aug 2011
  • First Look

First Look: August 9

for Auditor Independence Yet? Authors:M.H. Bazerman and D.A. Moore Publication:Accounting, Organizations and Society (in press) Abstract Well before the collapse of Enron and Arthur Andersen, we argued that the auditing system had been... View Details
Keywords: Sean Silverthorne
  • 06 Dec 2004
  • What Do You Think?

Why Do Managers Fail to Act on Their Predictions?

short run versus large costs of unknowable certainty in the future. As examples of predictable surprises, they suggest such things as the rise of terrorism, compromises of auditor independence (and its implications for the general decline... View Details
Keywords: by James Heskett
  • 19 Oct 2015
  • Research & Ideas

Business Research that Makes for Smarter Public Policy

University of California law professor Jodi Short, and HBS doctoral student Andrea Hugill examined factors such as whether it was more effective to send the same auditors back to a company or send new View Details
Keywords: by Michael Blanding

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