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- Faculty Publications (169)
Show Results For
- All HBS Web (317)
- Faculty Publications (169)
- 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
- 01 Jan 2006
- News
Sir Ronald M. Cohen, MBA 1969
sector—which accounts for two-thirds of the jobs—we will not only improve the standard of living but eventually contribute to the peace process. The tragic events of last summer in the region were a setback, but I went into this with a... View Details
- 05 May 2003
- Research & Ideas
SEC Commissioner Sees “Healing and Reform”
through," he said, noting that the drive for investment banking revenues on Wall Street led to conflicts of interest between those sectors. "Self-governing, particularly in the auditing process, was a disaster." Out of... View Details
Keywords: by Catherine Walsh
- July 2002 (Revised March 2005)
- Case
Kendall Square Research Corporation (A) (Abridged)
By: William J. Bruns Jr. and 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 forecasted higher earnings for 1993, then the company's revenue recognition... View Details
Bruns, William J., Jr., and F. Warren McFarlan. "Kendall Square Research Corporation (A) (Abridged)." Harvard Business School Case 303-036, July 2002. (Revised March 2005.)
Arthur E. Andersen
Andersen built a small auditing firm into one of the largest accounting consultancy operations in the world. Andersen capitalized on the passage of federal income tax laws in the early decades of the... View Details
Keywords: Services
- July 2001 (Revised October 2001)
- Case
Policy Management Systems Corp.: The Financial Reporting Crisis
Tim Williams, the new CFO of a publicly-traded enterprise software company, attempts to rebuild his company's reputation for reliable financial reporting following a highly visible financial reporting crisis. The crisis begins with an earnings shortfall warning, which... View Details
Keywords: Accrual Accounting; Revenue Recognition; Capital Markets; Policy; Corporate Governance; Accounting Audits; Technology Industry
Hutton, Amy P. "Policy Management Systems Corp.: The Financial Reporting Crisis." Harvard Business School Case 102-013, July 2001. (Revised October 2001.)
- 16 Jun 2015
- First Look
First Look: June 16, 2015
Publications June 2015 Review of Accounting Studies Speaking of the Short-Term: Disclosure Horizon and Managerial Myopia By: Brochet, Francois, Maria Loumioti, and George Serafeim Abstract—We study conference calls as a voluntary... View Details
Keywords: Sean Silverthorne
- September 2005 (Revised January 2006)
- Case
Restating Revenues and Earnings at INVESTools, Inc. (A)
By: Michael D. Kimbrough and F. Warren McFarlan
Relates the events leading up to the announcement in February 2005 that INVESTools, a Utah-based provider of investor education services, would be restating prior-year financial statements due to inappropriate revenue recognition. View Details
Keywords: Accounting; Accounting Audits; Financial Statements; Capital Markets; Currency Exchange Rate; Corporate Disclosure; Financial Services Industry; Education Industry; Utah
Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools, Inc. (A)." Harvard Business School Case 106-009, September 2005. (Revised January 2006.)
- Article
The Formation and Role of Reputation and Litigation in the Auditor-Manager Relationship
By: S. Datar and M. Alles
Datar, S., and M. Alles. "The Formation and Role of Reputation and Litigation in the Auditor-Manager Relationship." Journal of Accounting, Auditing & Finance 14, no. 4 (Fall 1999): 401–428.
- January 2006
- Article
Conflicts of Interest and the Case of Auditor Independence: Moral Seduction and Strategic Issue Cycling.
By: Don A. Moore, Philip E. Tetlock, Lloyd Tanlu and Max H. Bazerman
Moore, Don A., Philip E. Tetlock, Lloyd Tanlu, and Max H. Bazerman. "Conflicts of Interest and the Case of Auditor Independence: Moral Seduction and Strategic Issue Cycling." Academy of Management Review 31, no. 1 (January 2006).
- October 1993 (Revised November 1994)
- Case
Becton Dickinson & Co.: Multidivisional Marketing Programs
By: Frank V. Cespedes
In response to a potential competitive inroad at a key account, managers at Becton Dickinson are considering a multidivisional marketing effort. View Details
Keywords: Marketing Communications; Accounting Audits; Management; Supply Chain Management; Organizations; Sales; Change Management; Health Industry
Cespedes, Frank V. "Becton Dickinson & Co.: Multidivisional Marketing Programs." Harvard Business School Case 594-060, October 1993. (Revised November 1994.)
- 24 Apr 2007
- First Look
First Look: April 24, 2007
807-126 PRG-Schultz will run out of cash within a couple of months unless the new CEO can reduce costs and restructure the company's debt. PRG was the dominant market leader in the audit recovery industry. The industry consisted of firms... View Details
Keywords: Sean Silverthorne
- October 1999 (Revised October 2000)
- Case
Coca-Cola Company (A), The
By: David F. Hawkins
In order to fully appreciate Coca-Cola's profitability, financial risk, and operating risk, Jane Wilson, a security analyst, is considering preparing a consolidated financial statement for Coca-Cola analyzing Coca-Cola Enterprises as a fully consolidated entity. View Details
Keywords: Accounting Audits; Financial Statements; Business Earnings; History; Private Sector; Business Units; Consolidation; Organizations; Operations; Private Ownership; Consumer Products Industry; Food and Beverage Industry
Hawkins, David F. "Coca-Cola Company (A), The." Harvard Business School Case 100-001, October 1999. (Revised October 2000.)
- Web
Company databases: which database to choose? | Baker Library
CB Insights Availability: HBS intranet Strengths/Unique Features: Coverage of early stage companies/deals. Capital IQ Availability: HarvardKey Strengths/Unique Features: Auditable financials, sophisticated screening, PE and VC companies... View Details
- 20 Jan 2010
- First Look
First Look: Jan. 20
self-report of a licensee. Self-reporting gives rise to demand for auditing by the licensor or third-party attestation by the licensee. We characterize the optimal royalty contract, accounting system choice... View Details
Keywords: Martha Lagace
- 24 Apr 2012
- First Look
First Look: April 24
Watson Publication:In Effective Auditing for Corporates: Key Developments in Practice and Procedures, edited by Joe Oringel, 161-178. London: Bloomsbury Information Ltd., 2012 Abstract In the wake of the recent financial crisis,... View Details
Keywords: Carmen Nobel
- June 2001 (Revised July 2001)
- Case
Amazon.com in the Year 2000
By: Krishna G. Palepu and Jeremy Cott
An analyst's critique of Amazon's prospectus from the perspective of its bond holders. View Details
Keywords: Bonds; Accounting Audits; Financial Reporting; Governing and Advisory Boards; Internet and the Web; Forecasting and Prediction; Retail Industry
Palepu, Krishna G., and Jeremy Cott. "Amazon.com in the Year 2000." Harvard Business School Case 101-045, June 2001. (Revised July 2001.)
- May 1987 (Revised February 2000)
- Case
Codman & Shurtleff, Inc.: Planning and Control System
By: Robert L. Simons
Detailed description of the planning and control systems in use at Johnson & Johnson. Focuses on the actions of managers in one subsidiary in revising budget targets. Illustrates intensive strategic planning and financial planning process in a large, decentralized... View Details
Keywords: Strategic Planning; Planning; Forecasting and Prediction; Accounting Audits; Budgets and Budgeting; Business Strategy; Financial Management; Business or Company Management; Management Systems; Public Administration Industry; Financial Services Industry
Simons, Robert L. "Codman & Shurtleff, Inc.: Planning and Control System." Harvard Business School Case 187-081, May 1987. (Revised February 2000.)
- 25 Feb 2014
- First Look
First Look: February 25
as Greece, Israel, and Spain. Between 1978 and 2001, however, Venezuela's economy went sharply in reverse, with non-oil GDP declining by almost 19% and oil GDP by an astonishing 65%. What accounts for this drastic turnabout? The editors... View Details
Keywords: Sean Silverthorne
- 17 Mar 2017
- News
Clare B. Hawthorne (MBA 2012)
Clare B. Hawthorne (MBA 2012) Clare B. Hawthorne (MBA 2012) took a rather winding path to HBS. She first travelled south to earn her undergraduate degree in engineering at Duke University and then to the West Coast for a master’s in View Details