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Publications

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  • All HBS Web  (317)
    • News  (30)
    • Research  (261)
  • Faculty Publications  (169)

Show Results For

  • All HBS Web  (317)
    • News  (30)
    • Research  (261)
  • Faculty Publications  (169)
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  • Web

Frequently Asked Questions | HBS Online

programs conclude with a required deadline. Details on individual course or program requirements are communicated to enrolled participants at the start of the course or program. Can I audit an HBS Online course? Because HBS Online expects... View Details
  • 24 Nov 2003
  • Research & Ideas

Boards and Corporate Governance: A Balanced Scorecard Approach

directors. Independent directors are now expected to play a greater role, audit committees are required to take on greater responsibilities, and senior managers and boards are being held more accountable for... View Details
Keywords: Re: Robert S. Kaplan & Krishna G. Palepu
  • Web

Harvard Business School

of Boston who served in World War II, Herb Lyken became a professor of Finance and Accounting at the University of Massachusetts, Boston and taught for 15 years. He was also a founder and board member of the Unity Bank and Trust in... View Details
  • April 1995
  • Background Note

Independent Auditor's Report

By: David F. Hawkins
Keywords: Accounting Audits
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Hawkins, David F. "Independent Auditor's Report." Harvard Business School Background Note 195-184, April 1995.
  • summer 1997
  • Article

The Impossibility of Auditor Independence

By: M. H. Bazerman, K. Morgan and G. F. Loewenstein
Keywords: Accounting Audits
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Bazerman, M. H., K. Morgan, and G. F. Loewenstein. "The Impossibility of Auditor Independence." MIT Sloan Management Review 38, no. 4 (summer 1997).
  • May 1985
  • Background Note

Auditor's Opinion

By: David F. Hawkins
Keywords: Accounting Audits
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Hawkins, David F. "Auditor's Opinion." Harvard Business School Background Note 185-099, May 1985.
  • November 1999
  • Background Note

Recognizing Revenues and Expenses: Realized and Earned

By: Robert S. Kaplan
Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details
Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry
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Kaplan, Robert S. "Recognizing Revenues and Expenses: Realized and Earned." Harvard Business School Background Note 100-050, November 1999.
  • October 1990 (Revised June 1993)
  • Case

Taxing Situations: Two Cases on Income Taxes and Financial Reporting

By: William J. Bruns Jr.
Two whimsical situations are described to provide illustrations of situations where income taxes paid differ from the income tax expense that might be included in financial reports. In addition to illustrating that financial reported income may differ from taxable... View Details
Keywords: Taxation; Accounting Audits; Financial Statements; Financial Reporting; Decisions; Accounting Industry; Accounting Industry
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Bruns, William J., Jr. "Taxing Situations: Two Cases on Income Taxes and Financial Reporting." Harvard Business School Case 191-071, October 1990. (Revised June 1993.)
  • 10 Mar 2014
  • Research & Ideas

Counting Up the Effects of Sarbanes-Oxley

relentlessly attacked in the US" while those most affected by the act as implemented express "acquiescence or even mild praise." The paper, SOX after Ten Years: A Multidisciplinary Review, is scheduled to be published later this year in View Details
Keywords: by Julia Hanna; Accounting; Accounting
  • 1 Apr 1997
  • Conference Presentation

Comments on 'The Commission on Auditors' Responsibilites: Report of Tentative Conclusions

By: Robert S. Kaplan
Keywords: Accounting Audits
Citation
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Kaplan, Robert S. "Comments on 'The Commission on Auditors' Responsibilites: Report of Tentative Conclusions." Paper presented at the Stanford Lecture in Accounting, Price Waterhouse Foundation, April 01, 1997.
  • 1982
  • Contribution

Research in Action: The Impossibilty of Auditor Independence

By: M. H. Bazerman
Keywords: Accounting Audits
Citation
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Bazerman, M. H. "Research in Action: The Impossibilty of Auditor Independence." Contribution to Organizational Behavior, edited by B. Staw. Pacific Palisades, CA: Goodyear Publishing Co., 1982. (short piece.)
  • 1994
  • Article

An Analysis of Auditor Liability Rules

By: V.G. Narayanan
Keywords: Accounting Audits
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Narayanan, V.G. "An Analysis of Auditor Liability Rules." Special Issue on Accounting, Financial Disclosures, and the Law. Journal of Accounting Research 32 (1994).
  • 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; Accounting Industry
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Eccles, Robert G., and Eliot Sherman. "KPMG (A): A Near-Death Experience." Harvard Business School Case 408-073, December 2007. (Revised June 2009.)
  • September 1992 (Revised March 1997)
  • Case

Summit Distributors (A)

By: William J. Bruns Jr. and Amy P. Hutton
Summit Distributors was in danger of violating loan covenants because of slow economic activity and forecasted losses and was faced with a choice. Changing the inventory valuation method from LIFO to FIFO would avoid default but would require higher future income... View Details
Keywords: Taxation; Cost Accounting; Cash Flow; Interest Rates; Economic Systems; Borrowing and Debt; Financial Statements; Valuation; Accounting Audits; Financing and Loans; Accounting Industry; Accounting Industry
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Bruns, William J., Jr., and Amy P. Hutton. "Summit Distributors (A)." Harvard Business School Case 193-053, September 1992. (Revised March 1997.)
  • November 1999 (Revised November 2000)
  • Case

International Business Machines Corporation (C)

By: David F. Hawkins
A financial analyst is examining IBM's 1998 tax note to understand better how the company's 1998 tax note was determined. Teaching purpose: Illustrates deferred tax accounting. View Details
Keywords: History; Earnings Management; Taxation; Decision Making; Business Model; Business Earnings; Information Infrastructure; Mathematical Methods; Private Sector; Accounting Audits; Accounting Industry; Accounting Industry
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Hawkins, David F. "International Business Machines Corporation (C)." Harvard Business School Case 100-034, November 1999. (Revised November 2000.)
  • February 2012 (Revised December 2012)
  • Supplement

Sino-Forest (B)

By: David F. Hawkins
Excerpts from a hedge fund's report accusing a Chinese bond company of using fraudulent financial statements. View Details
Keywords: Financial Statements; Crime and Corruption; Accounting Audits; Business Earnings; Financial Services Industry; China
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Hawkins, David F. "Sino-Forest (B)." Harvard Business School Supplement 112-066, February 2012. (Revised December 2012.)
  • April 2003 (Revised May 2003)
  • Case

Valuation Ratios in the Airline Industry

By: Paul M. Healy, Krishna G. Palepu and Jonathan Barnett
Four firms in the airline industry illustrate the underlying differences in valuation multiples (price-earnings and price-to-book). View Details
Keywords: Valuation; Activity Based Costing and Management; Accounting Audits; Air Transportation Industry
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Healy, Paul M., Krishna G. Palepu, and Jonathan Barnett. "Valuation Ratios in the Airline Industry." Harvard Business School Case 103-002, April 2003. (Revised May 2003.)
  • November 2006 (Revised March 2008)
  • Case

Kendall Square Research Corporation

By: F. Warren McFarlan
Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993 and the company sold stock to the public for the first time. Analysts forecast higher earnings for 1993, then the company's revenue recognition... View Details
Keywords: Revenue Recognition; Standards; Accounting Audits; Computer Industry
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McFarlan, F. Warren. "Kendall Square Research Corporation." Harvard Business School Case 307-010, November 2006. (Revised March 2008.)
  • April 1994 (Revised November 1998)
  • Case

Kendall Square Research Corporation (A)

By: William J. Bruns Jr.
Kendall Square Research was a small competitor in the supercomputer industry. As sales grew rapidly in 1992 and early 1993, the company sold stock to the public for the first time and analysts forecast higher earnings for 1993. However, when the company's revenue... View Details
Keywords: Revenue Recognition; Standards; Accounting Audits; Computer Industry
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Bruns, William J., Jr. "Kendall Square Research Corporation (A)." Harvard Business School Case 194-068, April 1994. (Revised November 1998.)
  • 01 Jun 2001
  • News

Donella Rapier to Head External Relations

an audit senior manager in Boston. In that position, Rapier developed materials and conducted courses on a variety of accounting and auditing topics. This interest led in 1995... View Details
Keywords: Business Schools & Computer & Management Training; Educational Services
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