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  • 12 Feb 2015
  • Working Paper Summaries

Auditor Lobbying on Accounting Standards

Keywords: by Abigail M. Allen, Karthik Ramanna & Sugata Roychowdhury; Accounting
  • 16 Apr 2013
  • Working Paper Summaries

The Auditing Oligopoly and Lobbying on Accounting Standards

Keywords: by Abigail M. Allen, Karthik Ramanna & Sugata Roychowdhury; Accounting; Banking
  • 07 Dec 2010
  • Working Paper Summaries

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

Keywords: by Abigail Allen & Karthik Ramanna; Accounting
  • 29 Jul 2013
  • Research & Ideas

A Manager’s Moral Obligation to Preserve Capitalism

possible—indeed, Friedman went further to say that any attempt to curb the free market was harmful to the good of society. This is the view Ramanna grapples with in a new working paper, Managers and Market Capitalism, cowritten with... View Details
Keywords: by Michael Blanding
  • 04 Feb 2013
  • Research & Ideas

Are the Big Four Audit Firms Too Big to Fail?

compete with each other to satisfy client demands; this could reinforce their focus on playing it safe by mitigating potential regulatory and litigation costs. "In either case," Ramanna says,... 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

earned and accrued by earlier generations of HBS graduates has endowed the current generation of HBS students with access to incredible opportunities; with these opportunities comes a great deal of power," View Details
Keywords: by Martha Lagace; Food & Beverage
  • 27 Jan 2015
  • First Look

First Look: January 27

Publisher's link: http://www.hbs.edu/faculty/Publication%20Files/Wurgler_Paper_78db6340-ae41-4630-8e25-d990b547171b.pdf January 2015 Psychological Science The Moral Virtue of Authenticity: How Inauthenticity Produces Feelings of Immorality and Impurity By: Gino, F.,... View Details
Keywords: Sean Silverthorne
  • 24 Mar 2009
  • First Look

First Look: March 24, 2009

effects of v4 scarcity, while obtaining price discovery and allocative efficiency benefits of market transactions. Download the paper: http://www.hbs.edu/research/pdf/09-091.pdf Why Do Countries Adopt International Financial Reporting Standards? Authors:Karthik View Details
Keywords: Martha Lagace
  • 24 Feb 2015
  • First Look

First Look: February 24

  Publications February 2015 University of Chicago Press Political Standards By: Ramanna, Karthik Abstract—There are certain institutions underlying our modern market-capitalist system that are largely outside the interest and... View Details
Keywords: Sean Silverthorne
  • 27 Jun 2017
  • First Look

First Look at New Research and Ideas, June 27

desirable for a principal seeking innovation. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=52780 forthcoming Journal of Accounting & Economics Is the SEC Captured? Evidence from Comment-Letter Reviews By: Heese, Jonas, Mozaffar Khan, and View Details
Keywords: Sean Silverthorne
  • 22 Jan 2013
  • First Look

First Look: Jan. 22

  PublicationsThe Burden of Guilt: Heavy Backpacks, Light Snacks, and Enhanced Morality Authors:Gino, F., M. Kouchaki, and A. Jami Publication:Journal of Experimental Psychology: General Abstract Drawing on the embodied simulation account... View Details
Keywords: Sean Silverthorne
  • 2015
  • Working Paper

Auditor Lobbying on Accounting Standards

By: Abigail Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected... View Details
Keywords: Auditors; FASB; GAAP; Lobbying; Fair Value Accounting; Accounting Audits
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  • Web

Podcast - Business & Environment

Concerned Scientists, Adam Gromis of Uber, Bruce Friedrich from the Good Food Institute, Abigail Ross Harper from the Solar Energy Industries Association, and Mindy Lubber of Ceres with Harvard Business School faculty to share insights... View Details
  • 05 Oct 2010
  • First Look

First Look: October 5, 2010

  Working PapersTowards an Understanding of the Role of Standard Setters in Standard Setting Authors:Abigail Allen and Karthik Ramanna Abstract We investigate the idiosyncratic influence of standard setters... View Details
Keywords: Sean Silverthorne
  • January–February 2013
  • Article

When the Crowd Fights Corruption

By: Paul M. Healy and Karthik Ramanna
Corruption is the greatest impediment to conducting business in Russia, according to leaders recently surveyed by the World Economic Forum. Indeed, it's a problem in many emerging markets, and businesses have a role to play in combating it, according to Healy and... View Details
Keywords: Corruption; Emerging Economies; Crime and Corruption; Entrepreneurship; Ethics; Globalization; Russia; Georgia (nation, Asia); India
Related
  • 2013
  • Working Paper

The Auditing Oligopoly and Lobbying on Accounting Standards

By: Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as manifest in their lobbying preferences on accounting standards. We... View Details
Keywords: Standards; Accounting Audits; Accounting Industry; United States
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  • 01 Jun 2015
  • News

Research Brief: If State Pensions Clean Up Their Books, Who Pays?

to a new working paper coauthored by Lecturer Abigail Allen, the opposite is often true. When the Governmental Accounting Standards Board (GASB) proposed stricter public... View Details
Keywords: Erin Peterson
  • February 2013
  • Article

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

By: Abigail M. Allen and Karthik Ramanna
We investigate the effect of standard setters in standard setting: we examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. Notably, we find FASB... View Details
Keywords: FASB; Politics; Relevance; Reliability; Standard Setting; Accounting; Standards; Fair Value Accounting; Government and Politics; Personal Characteristics
Related
  • 05 Jun 2012
  • First Look

First Look: June 5

  PublicationsTowards an Understanding of the Role of Standard Setters in Standard Setting Authors:Abigail M. Allen and Karthik Ramanna Publication:Journal of Accounting &... View Details
Keywords: Sean Silverthorne