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  • 02 Jan 2020
  • Op-Ed

Medicare for All or Public Option: Can Either Heal Health Care?

accountants should audit the public option’s financial statements to certify that its administrators stated expenses accurately, just as they do for private insurers. Unlike Medicare, this version of the... View Details
Keywords: by Regina E. Herzlinger and James Wallace; Health; Public Administration
  • 19 Oct 2010
  • First Look

First Look: October 19, 2010

gap. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/111023-PDF-ENG Batson International, S.A. (B) David F. HawkinsHarvard Business School Supplement 111-024 A surprise internal audit of a division's View Details
Keywords: Sean Silverthorne
  • May 2011 (Revised June 2011)
  • Case

The Crisis at Tyco - A Director's Perspective

By: Suraj Srinivasan and Aldo Sesia
In 2002, Wendy Lane had been a member of the board of directors at Tyco International a little more than a year when the company's CEO Dennis Kozlowski and other top executives were accused of fraud, which ultimately led to resignations, imprisonments, lawsuits, and... View Details
Keywords: Management Teams; Reputation; Governing and Advisory Boards; Crisis Management; Accounting Audits; Problems and Challenges; Risk Management; Finance; Managerial Roles; Lawsuits and Litigation; Service Industry; United States
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  • December 2010
  • Article

The Case for Professional Boards

By: Robert C. Pozen
When the world's largest financial institutions had to be rescued from insolvency in 2008, many experts laid the blame at the feet of corporate boards. But insufficient board oversight is a problem that had supposedly been solved in 2002. As the United States... View Details
Keywords: Financial Institutions; Insolvency and Bankruptcy; Governing and Advisory Boards; Failure; Accounting Audits; Quality; Behavior; Legal Liability; Experience and Expertise; Corporate Governance; Governance Controls; Performance Effectiveness; United States
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  • 03 Jan 2018
  • What Do You Think?

In the Wake of #MeToo, Should Corporate Boards Hire Compliance Officers?

systems." Citing Robert Clarke, past Dean of Harvard Law School, Joe recalled Clarke noted that "Boards could be stewards of the corporation, looking after its long term health, or compliance officers using the Board's time to View Details
Keywords: by James Heskett
  • 12 Apr 2010
  • Research & Ideas

One Report: Better Strategy through Integrated Reporting

problem where many actors must collaborate together, including companies, investors, accounting firms, sell-side analysts, regulators and standard setters, and NGOs and civil society itself. We all have a responsibility for making... View Details
Keywords: by Martha Lagace
  • 03 Nov 2009
  • First Look

First Look: Nov. 3

self-report of the licensee. The self-reporting aspect of the environment gives rise to demand for auditing by the licensor or third-party attestation by the licensee. We characterize the optimal royalty contract, View Details
Keywords: Martha Lagace
  • 18 Nov 2008
  • First Look

First Look: November 18, 2008

which fueled a financial crisis in the U.S. and beyond. The case study examines New Century's business model and accounting practices and focuses on the role of management, audit committee, and external... View Details
Keywords: Martha Lagace
  • 23 Feb 2021
  • Research & Ideas

COVID-19 Shines New Light on Working Conditions in Supply Chains

brands to the working conditions of the suppliers who produce their branded products. This has resulted in brands creating supplier codes of conduct, which is the first piece. Then those brands need to actually hold suppliers accountable... View Details
Keywords: by Danielle Kost; Apparel & Accessories
  • 06 Aug 2013
  • First Look

First Look: August 6

today's managers need to harness technological advances, manage and lead a dispersed and diverse workforce, anticipate and react to constant competitive and geopolitical change and uncertainty, compete on a global scale, and operate in a socially responsible and View Details
Keywords: Anna Secino
  • 19 Jun 2014
  • News

Turning "Black Gold" to Green

decades and accounts for roughly 5 percent of domestic US oil production. However, it's not particularly environmentally friendly: EOR companies mostly tap naturally occurring fields of CO2, transport the gas to the mature oil fields, and... View Details
Keywords: Ralph Ranalli; Oil and Gas Extraction; Mining
  • December 2004
  • Article

Market Valuation and Merger Waves

By: Matthew Rhodes-Kropf and S. Viswanathan
Does valuation affect mergers? Data suggest that periods of stock merger activity are correlated with high market valuations. The naïve explanation that overvalued bidders wish to use stock is incomplete because targets should not be eager to accept stock. However, we... View Details
Keywords: Mergers and Acquisitions; Valuation; Market Transactions; Value; Cash; Stocks; Corporate Social Responsibility and Impact; Bids and Bidding; Market Design; Stock Shares; Accounting Audits; Performance Evaluation
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  • 30 Oct 2007
  • First Look

First Look: October 30, 2007

Harmonizing Accounting Standards Really Harmonize Accounting?: Evidence from Non-U.S. Firms Adopting US GAAP Authors:Mark T.Bradshaw and Gregory S. Miller Periodical:Journal of Accounting, Auditing and... View Details
Keywords: Sean Silverthorne
  • 05 May 2003
  • Research & Ideas

Greed, Fear, and The System Hinder Corporate Reform

governance. According to Grace Hinchman, senior vice president for public affairs at Financial Executives International, chief financial officers need to become more responsive to a smarter audit committee, and shareholders have a... View Details
Keywords: by Martha Lagace
  • Web

Diversity on Teams: Our Own Harvest - Race, Gender & Equity

Safety So it’s not enough for an employer to say, “I want a more diverse workplace” or “I am going to use automated hiring and therefore eliminate human bias.” The employer actually should do audits of the results coming out of this... View Details
  • 05 Nov 2007
  • What Do You Think?

Why Is Succession So Badly Managed?

Summing Up Should CEO succession processes be certified? Respondents to this month's column agree that CEO succession is badly managed, perhaps accounting in large part for the fact that few "inside outsiders" ever make it into... View Details
Keywords: Re: James L. Heskett
  • 07 Oct 2002
  • Research & Ideas

What Leaders Need to Do To Restore Investor Confidence

conflicts of interest. For example, the change in the commission structure in 1974 created a whole new dynamic that influenced the role of research by investment banks. And the growing importance of consulting at public accounting firms... View Details
Keywords: by Harvard Management Update
  • 01 Jun 2003
  • News

Up Against The Firewall

though many kinds of cyber intrusions are not required to be reported or made public, known U.S. assaults are up nearly 300 percent since 2001, when over 52,000 cyber incidents were recorded. In that year, by some estimates, hacking View Details
Keywords: Garry Emmons; Robert Austin; Corporate Services; Computer Systems Design and Related Services; Professional Services
  • 05 Oct 2010
  • First Look

First Look: October 5, 2010

board, their past professional experience, and their political contributions vary with the degree to which the accounting standards they propose are perceived as increasing accounting "relevance"... View Details
Keywords: Sean Silverthorne
  • 01 Apr 2000
  • News

Q & A: A Conversation with IRS Chief Charles Rossotti

package-shipping outfits. They operate call centers and computer-tracking systems that can summon up your account immediately and give you the information you need right away. That's the level of service we'd like to provide for our... View Details
Keywords: Garry Emmons