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- Article
Audit Personnel Salaries and Audit Quality
By: Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
This study examines the relation between audit personnel salaries and office-level audit quality. We measure audit personnel salaries at the associate, senior, and manager ranks for Big 4 audit offices from 2004 to 2013, using unique individual-auditor-level data... View Details
Keywords: Audit Personnel Salary; Audit Quality; Salary Determinants; Audit Fees; Accounting Audits; Quality; Wages
Hoopes, Jeffrey L., Kenneth J. Merkley, Joseph Pacelli, and Joseph H. Schroeder. "Audit Personnel Salaries and Audit Quality." Review of Accounting Studies 23, no. 3 (September 2018): 1096–1136.
- 13 May 2002
- Op-Ed
A Cure for Enron-Style Audit Failures
its auditors to an audit role or publicly disclose the reasons for any other relationship. Auditors should be rotated every few years to prevent long-term, close ties between the management and their firm. The View Details
- 2012
- Chapter
Integrated Reporting Requires Integrated Assurance
By: Robert G. Eccles, Michael P. Krzus and Liv A. Watson
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and... View Details
- November 2008 (Revised November 2024)
- Case
The Fall of Enron
By: Paul Healy and Krishna Palepu
The case traces the rise of Enron, covering the company's business innovations, personnel management, and risk management processes. It then examines the company's dramatic fall including the extension of its trading model into questionable new businesses, the... View Details
Keywords: Risk Management; Management Practices and Processes; Crime and Corruption; Financial Reporting; Corporate Governance; Governing and Advisory Boards
Healy, Paul, and Krishna Palepu. "The Fall of Enron." Harvard Business School Case 109-039, November 2008. (Revised November 2024.)
- September 1990 (Revised November 1991)
- Case
Merck & Co., Inc. (A)
Merck & Co., Inc., a major pharmaceutical company, is in the process of reviewing and evaluating its personnel policies and practices. Employee interviews revealed that rewards for excellent performance were not adequate: outstanding performers received salary... View Details
Murphy, Kevin J. "Merck & Co., Inc. (A)." Harvard Business School Case 491-005, September 1990. (Revised November 1991.)
- March 1987 (Revised October 1993)
- Case
Au Bon Pain: The French Bakery Cafe, The Partner/Manager Program
By: W. Earl Sasser
In recent years, Au Bon Pain (ABP), a chain of upscale French bakeries/sandwich cafes based in Boston, confronted a set of human resource problems endemic to the fast food industry (i.e., a labor shortage which made it difficult to attract and maintain quality crew... View Details
Keywords: Motivation and Incentives; Managerial Roles; Retention; Employees; Performance Improvement; Recruitment; Problems and Challenges; Compensation and Benefits; Food and Beverage Industry; Service Industry; Boston
Sasser, W. Earl. "Au Bon Pain: The French Bakery Cafe, The Partner/Manager Program." Harvard Business School Case 687-063, March 1987. (Revised October 1993.)
- 07 Jan 2015
- What Do You Think?
SUMMING UP: What Are the Limits On Workplace Transparency?
a way to do it," with some cautions and advice about how to make such information available to all. For example, Praveen pointed out that, "It is essential to have a culture of mutual trust but we also need to have mutual respect. Transparency on View Details
Keywords: by James Heskett
- 30 Apr 2024
- Book
When Managers Set Unrealistic Expectations, Employees Cut Ethical Corners
basis, were assigned daily sales quotas. For hitting their targets, employees could earn bonuses of up to $2,000 per quarter on top of their quarterly base salary of $7,500. Daily scorecards ranked individual employees against sales... View Details
Keywords: by Dina Gerdeman
- 22 Aug 2016
- Research & Ideas
Master the One-on-One Meeting
going to have to work with what you have. Manage your spend carefully. Thanks for letting me know you’re working on a personnel issue on your team. Let me know if I can help. Otherwise, keep me posted on how it plays out. A recap ensures... View Details
Keywords: by Julia B. Austin
- 09 Apr 2001
- Research & Ideas
Marketing a Country: Promotion as a Tool for Attracting Foreign Investment.
difficult to attract to the public sector, especially with the salary constraints typical of civil services. Accordingly, if the government decides to manage the activity, it may also, through various methods, have to take steps to obtain... View Details
Keywords: by Louis T. Wells & Alvin G. Wint
- 03 Oct 2007
- Research & Ideas
Dealing with the ‘Irrational’ Negotiator
professional accounting firm, conduct an audit of the records pertinent to this dispute and to mail the results to the employee. (This would be far less expensive than going to court.) Having this information would diminish the employee's... View Details
Keywords: by Deepak Malhotra & Max H. Bazerman
- 04 Mar 2020
- Research & Ideas
How Schmoozing with the Boss Helps Men Get Promoted
recruitment, hiring, and promotion processes and by conducting pay audits to evaluate salaries by gender. Yet Cullen’s research suggests that companies may need to consider more subtle underlying forces that... View Details
Keywords: by Dina Gerdeman
- Profile
Brett Lindsay Laffel
and other front office personnel with statistical analysis that was used for in-game strategy, salary arbitration, assessment of teams' Player Development programs, and the First-Year Player Draft. The right... View Details
- 08 Nov 2011
- News
Saluting Our HBS Veterans
TroopSwap Nicholas Pinchuk (MBA 1976), Snap-on Ed Ellison (MBA 1991), St. Johns Country Day School Veterans Day, celebrated on November 11 in the United States, is a reminder that the military, through its personnel and its philosophy,... View Details
- 24 Apr 2012
- First Look
First Look: April 24
and discrepancies can emerge as a result. Effective Auditing for Corporates provides you with proactive advice to help you safeguard core value within a corporation and to ensure that auditing processes and... View Details
Keywords: Carmen Nobel
- Web
FAQs - Institute For Strategy And Competitiveness
summation of total resource costs for a given process. Q: When calculating personnel cost rates, what are the main categories to include for each resource? A: The major drivers of personnel cost rates are:... View Details
- 01 Jun 2003
- News
Up Against The Firewall
company can ever be completely safe — even if a firm disconnects from the Internet, unauthorized personnel or disgruntled employees inside the company’s facilities can figure out ways to access its computers — some firms, especially those... View Details
- 11 Mar 2014
- First Look
First Look: March 11
change initiatives-Predictability, Teaming and Open Communication, and Results Only Work Environment-that alter the structure and culture of work in ways that enable better work and better lives. August 2013 Tax Administration Review Randomized Tax Enforcement... View Details
Keywords: Sean Silverthorne
- Web
HBS - Financials | From the Chief Financial Officer
of the School’s budget in fiscal 2023 centered on our most important asset—our people. Salaries and benefits totaled $457 million, or 46 percent of total operating expenses, an increase of $29 million, or 7 percent year over year. The... View Details
- 20 Feb 2006
- Research & Ideas
Are Company Founders Underpaid?
could have on the company's compensation program. If his salary is capped, it is easier to keep other personnel costs under control." Q: What are you working on now? A: I'm continuing to do work on... View Details