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  • February 2022
  • Article

Client Concerns about Information Spillovers from Sharing Audit Partners

By: Jung Koo Kang, Clive Lennox and Vivek Pandey
We hypothesize that companies in the same product market avoid sharing the same audit partner when they are concerned about possible information spillovers. Consistent with our hypothesis, we find that product market rivals are less likely to share the same partner... View Details
Keywords: Information Spillovers; Audit Partners; Proprietary Costs; Product Market Rivals; Audit Fee; Audit Quality; Information; Accounting Audits
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  • 2024
  • Working Paper

Second- versus Third-party Audit Quality: Evidence from Global Supply Chain Monitoring

By: Maria R. Ibanez, Ashley Palmarozzo, Jodi L. Short and Michael W. Toffel
Capitalizing on the superior credibility and flexibility and potential lower cost of external assessments, many global buyers are relying less on their own employee (“second-party”) auditors and more on third-party auditors to monitor and prevent environmental and... View Details
Keywords: Auditing; Audit Quality; Working Conditions; Sustainability; Empirical Operations; Empirical Service Operations; Sustainability Management; Corporate Accountability; Corporate Social Responsibility and Impact; Supply Chain Management
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  • 09 Dec 2002
  • Research & Ideas

Most Accountants Aren’t Crooks—Why Good Audits Go Bad

standards). But the corporate auditing arena is a particularly fertile ground for self-serving biases. Three structural aspects of accounting create substantial opportunities for bias to influence judgment. Ambiguity. Bias thrives... View Details
Keywords: by Max H. Bazerman, George Loewenstein & Don A. Moore; Accounting; Financial Services
  • 17 Nov 2020
  • Blog Post

Partners and Families Are an Integral Part of the MBA Experience

the perspective of the significant others who have come to campus with their students. Partners are often active members of the HBS community, involved in clubs, section events and may even audit classes.... View Details
  • November 2000 (Revised April 2002)
  • Case

Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)

By: David F. Hawkins
The managing partners of a public accounting firm must resolve a number of staff requests for assistance in deciding how audit clients should report their revenues. Each example explores whether revenues should be reported on a gross or net basis. View Details
Keywords: Financial Statements; Accounting Audits; Business Earnings; Budgets and Budgeting; Financial Reporting; Revenue; Accounting Industry
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  • 2003
  • Book

Profits You Can Trust: Spotting and Surviving Accounting Landmines

By: H. David Sherman, S. David Young and Harris Collingwood
Profits You Can Trust gives managers, directors, lenders, audit partners and analysts a clear framework to demystify global financial reporting in a market fraught with danger. Filled with provocative and enlightening examples, it offers a fresh perspective and clear... View Details
Keywords: Accounting; Corporate Finance; Economics; Financial Reporting
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    Richard G. Hamermesh

    Richard Hamermesh was the MBA Class of 1961 Professor of Management Practice at the Harvard Business School. While at HBS Richard served as co-chair of the HBS Healthcare... View Details

    Keywords: health care
    • December 2007 (Revised June 2009)
    • Case

    KPMG (A): A Near-Death Experience

    By: Robert G. Eccles and Eliot Sherman
    Describes the way in which "Big Four" auditor KPMG dealt with an indictment stemming from the firm's sale of tax shelters. In 2005 Tim Flynn has been KPMG Chairman for a matter of days when he learns that the government is preparing to indict the firm on charges of... View Details
    Keywords: Accounting Audits; Crime and Corruption; Taxation; Lawsuits and Litigation; Crisis Management; Partners and Partnerships; Accounting Industry; Service Industry
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      Jill J. Avery

      Dr. Jill Avery is a Senior Lecturer of Business Administration and C. Roland Christensen Distinguished Management Educator in the marketing unit at Harvard Business School. She is a respected authority on branding and brand management, customer relationship... View Details

      Keywords: consumer products; arts; advertising; automobiles; retailing; fashion; hotels ＆ motels; food; beverage
      • January 2024
      • Supplement

      Accounting Red Flags or Red Herrings at Catalent? (B)

      By: Joseph Pacelli, ZeSean Ali and Tom Quinn
      GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details
      Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; Pharmaceutical Industry; Accounting Industry; United States
      Related
      • 14 Jul 2023
      • Blog Post

      Building a Culture of Awareness and Accountability in your Organization

      Management, today Manso-Brown is a speaker, educator, and activist artist. Her art and educational workshops challenge and encourage people to have meaningful conversations about social justice. She has partnered with many offices... View Details
      Keywords: All Industries
      • Program

      Preparing to Be a Corporate Director

      C-level executives who are board-facing (e.g., CEO, CFO, CHRO, CSO) and seek to strengthen their leadership capabilities Partners from audit or consulting firms Partners and... View Details
      • 16 Jun 2015
      • First Look

      First Look: June 16, 2015

      accuracy of those assessments. We analyzed nearly 17,000 code-of-conduct audits conducted at nearly 6,000 suppliers around the world. We found that audits yield fewer violations when the View Details
      Keywords: Sean Silverthorne
      • 17 Mar 2015
      • First Look

      First Look: March 17

      volatility, whereas shadow banks tend to hold relatively liquid assets. Publisher's link: http://www.people.hbs.edu/shanson/banks_20150305_FINAL.pdf March 2015 Production and Operations Management Managing the Performance Tradeoffs from View Details
      Keywords: Sean Silverthorne
      • 17 Nov 2009
      • First Look

      First Look: Nov. 17

      printing technology platform, ZINK Paper. The case focuses on the frameworks ZINK has used to decide which markets to target and which business partners to choose. Caswell contemplates changes to the partnership model in an effort to... View Details
      Keywords: Martha Lagace
      • 24 Jul 2000
      • Research & Ideas

      Value Maximization and Stakeholder Theory

      recognizes that communication with and motivation of an organization's managers, employees, and partners is extremely difficult. What this means in practice is that if we tell all participants in an organization that its sole purpose is... View Details
      Keywords: by Michael C. Jensen
      • Web

      Topics - HBS Working Knowledge

      Browse All topics Accounting Audits (3) Accounting (119) Acquisition (20) Activity Based Costing and Management (2) Adaptation (7) Adoption (3) Advertising Campaigns (6) Advertising (77) Agency Theory (3) Age (3) Agreements and... View Details
      • 07 Oct 2014
      • First Look

      First Look: October 7

      Results from a Natural Field Experiment in California By: Levine, David I., and Michael W. Toffel Abstract—For companies with strong internal occupational safety and health auditing programs, OSHA inspections might seem a formality that... View Details
      Keywords: Sean Silverthorne
      • 07 Jul 2008
      • Research & Ideas

      Innovation Corrupted: How Managers Can Avoid Another Enron

      partnerships. Within weeks, Enron collapsed into bankruptcy as its trading partners quickly lost faith—proving, once again, that even a hint of negligence or misconduct can be devastating to a company. In the end, the Justice Department... View Details
      Keywords: by Martha Lagace; Energy; Utilities
      • 01 Mar 2024
      • News

      In My Humble Opinion: Role Model

      One of four daughters of Pakistani immigrants, Salma Qarnain (MBA 2002) grew up in the midwestern “I” states of Iowa, Illinois, and Indiana before attending Stanford University. “It was my first experience feeling happy and comfortable in a place that had diversity,”... View Details
      Keywords: Julia Hanna; acting; theater; diversity; career path; Performing Arts, Spectator Sports, and Related Industries; Arts, Entertainment