by Karthik Ramanna - Publications - Faculty & Research

through the writings of Adam Smith, Milton Friedman, and Friedrich Hayek among other foundational thinkers. "Many economists think of it as a positivist system that does not impose morality upon society, but this is not the case," says Harvard Business School... View Details

Keywords: by Michael Blanding

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

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

Publications

Publications

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Karthik Ramanna - Making A Difference

Robert Kaplan and Karthik Ramanna

The International Politics of IFRS Harmonization

Karthik Ramanna, Harvard Business School

Why Do Countries Adopt International Financial Reporting Standards?

Elections and Discretionary Accruals: Evidence from 2004

Network Effects in Countries’ Adoption of IFRS

Karthik Ramanna, Harvard Business School

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

Sponsored by Boredom

Managers and Market Capitalism

Accounting Information as Political Currency

Auditor Lobbying on Accounting Standards

Evidence on the Effects of Unverifiable Fair-Value Accounting

Is the SEC Captured? Evidence from Comment-Letter Reviews

Return on Political Investment in the American Jobs Creation Act of 2004

The Auditing Oligopoly and Lobbying on Accounting Standards

A Manager’s Moral Obligation to Preserve Capitalism

New Agenda for Corporate Accountability Reporting

Are the Big Four Audit Firms Too Big to Fail?