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Show Results For
- All HBS Web
(7,392)
- People (11)
- News (2,032)
- Research (4,434)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,370)
- 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
Allen, Abigail M., Karthik Ramanna, and Sugata Roychowdhury. "The Auditing Oligopoly and Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 13-054, December 2012. (Revised August 2013.)
- July 2002
- Article
International Accounting Standards Board Update
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards Board Update." Accounting Bulletin, no. 108 (July 2002).
- 2017
- Other Teaching and Training Material
Financial Accounting Reading: Revenue Recognition
By: David F. Hawkins
The overarching goal of the revenue recognition chapter is to help students better understand the substance and implementation challenges of the joint FASB/IASB revenue recognition standard. This Reading includes four Interactive Illustrations: "Time Value of Money for... View Details
Hawkins, David F. "Financial Accounting Reading: Revenue Recognition." Core Curriculum Readings Series. Harvard Business Publishing 5066, 2017.
- September 2004 (Revised January 2006)
- Tutorial
Introduction to Cost Accounting Systems
By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several... View Details
- March 1995
- Article
Q4 One-time Accounting Items Explained
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "Q4 One-time Accounting Items Explained." Accounting Bulletin, no. 29 (March 1995).
- May 1991
- Background Note
Price Change Accounting and Analysis
By: David F. Hawkins
Hawkins, David F. "Price Change Accounting and Analysis." Harvard Business School Background Note 191-192, May 1991.
- October 1999
- Background Note
Emergence of an International Accounting Standards Setter, The
By: Paul M. Healy and Jacob Cohen
Provides students with an overview of recent developments in the setting of accounting standards at a global level. View Details
Healy, Paul M., and Jacob Cohen. "Emergence of an International Accounting Standards Setter, The." Harvard Business School Background Note 100-046, October 1999.
- April 1995 (Revised November 2000)
- Background Note
Extraordinary and Unusual Items, Discontinued Operations, and Accounting Changes
By: David F. Hawkins
Discusses accounting for extraordinary and unusual items, discontinued operations, and accounting changes. View Details
Hawkins, David F. "Extraordinary and Unusual Items, Discontinued Operations, and Accounting Changes." Harvard Business School Background Note 195-185, April 1995. (Revised November 2000.)
- 14 Aug 2024
- News
Best Savings Accounts for Kids
- Article
A Framework for Research on Corporate Accountability Reporting
By: Karthik Ramanna
This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,... View Details
Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Accounting Horizons 27, no. 2 (June 2013): 409–432.
- Article
The Influence of Ownership on Accounting Information Expenditures
This paper analyzes the association between ownership, top management incentives, and expenditures on accounting information. We argue that organizations with privately appointed boards of directors such as for-profit and non-governmental nonprofit organizations use... View Details
Keywords: Governance; Motivation and Incentives; Accounting; Health Care and Treatment; Ownership; Health Industry
Eldenburg, Leslie, and Ranjani Krishnan. "The Influence of Ownership on Accounting Information Expenditures." Contemporary Accounting Research 25, no. 3 (Fall 2008).
- Article
Research Opportunities in Management Accounting
By: Robert S. Kaplan
Kaplan, Robert S. "Research Opportunities in Management Accounting." Journal of Management Accounting Research 5 (Fall 1993): 1–14.
- May 2011
- Background Note
Intangible Assets Other Than Goodwill: Accounting and Analysis
By: David F. Hawkins
To accompany cases dealing with accounting for intangible assets. View Details
- 24 Sep 2018
- Research & Ideas
How Cost Accounting is Improving Healthcare in Rural Haiti
was co-authored by Dr. Mahek A. Shah, a senior researcher and senior project leader at Harvard Business School, and Robert S. Kaplan, the Marvin Bower Professor of Leadership Development, Emeritus, at HBS. Kaplan helped create the cost View Details
- 17 Sep 2007
- Working Paper Summaries
Evidence on the Effects of Unverifiable Fair-Value Accounting
Keywords: by Karthik Ramanna & Ross L. Watts
- March 2019
- Supplement
Fair Value Accounting at Berkshire Hathaway Inc. (B)
By: Jonas Heese, Suraj Srinivasan and Francois Brochet
This case serves as a complement to the case "Fair Value Accounting at Berkshire Hathaway, Inc. (A)". View Details
Heese, Jonas, Suraj Srinivasan, and Francois Brochet. "Fair Value Accounting at Berkshire Hathaway Inc. (B)." Harvard Business School Supplement 119-090, March 2019.
- Research Summary
Performance Measurement and Accountability in the Social Sector
Professor Ebrahim's research examines the pressures for accountability facing social sector organizations, and their implications for organizational performance. How can nonprofits and social enterprises measure performance in order to achieve better results? This... View Details
- 1987
- Introduction
The Role of Field Studies in Accounting Research and the Development of Accounting
By: Robert S. Kaplan
Keywords: Accounting
- October 1985
- Background Note
Pension Cost Accounting and Analysis
By: David F. Hawkins
Keywords: Cost Accounting
Hawkins, David F. "Pension Cost Accounting and Analysis." Harvard Business School Background Note 186-080, October 1985.