Financial Audits - Publications - Faculty & Research

01 Sep 2015
News

Alumni and Faculty Books for September 2015

perfect set of slides to convince investors to back you and your venture. The authors, veterans of the startup world, show you how to create a compelling pitch deck and how to plan and execute a fundraising road show to garner financial... View Details

30 Jun 2003
Research & Ideas

Computer Security is For Managers, Too

each warrants. A bank, for instance, might assign the greatest amount of protection to the database that stores its customers' financial information. For a pharmaceutical company, it might be the research servers that hold data on... View Details

Keywords: by Robert D. Austin & Christopher A.R. Darby

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

27 Oct 2008
Lessons from the Classroom

Achieving Excellence in Nonprofits

revenue by outside audit firms) without providing much or sometimes any guidance about how to improve actual mission performance. I'd like to see a renewed focus on mission performance rather than on View Details

Keywords: by Sean Silverthorne

10 Oct 2007
First Look

First Look: First Look: October 10

We investigate these research questions in the context of the U.S. Environmental Protection Agency's Audit Policy. Download the paper: http://www.hbs.edu/research/pdf/08-021.pdf Cases & Course MaterialsGianna Angelopoulos-Daskalaki... View Details

Keywords: Martha Lagace

01 Dec 2008
News

Lesson from the Fall

opportunities for executives to reap enormous personal gains from gaming accounting and SEC rules. If Enron-type breakdowns are to be avoided in the future, corporate boards need to keep in mind seven propositions that collectively address the potentially perverse... View Details

Keywords: Malcolm S. Salter; Oil and Gas Extraction; Mining; Electric Power Generation, Transmission, Distribution; Utilities

09 Jun 2003
Research & Ideas

Incentives and Operational Excellence

delivery—for free. If you run the video store, you worry about the customer who comes in specifically to rent The Matrix but leaves annoyed and empty handed because the video isn't on the shelves today. According to Harvard Business School professor V.G. Narayanan, a... View Details

Keywords: by Martha Lagace

Fast Answer

Digital Innovation and Transformation: Resources useful for Course Assignments

companies, capital transactions, auditable financials, earnings call transcripts, key developments, and more. View Details

10 Dec 2014
News

Front-Row Seat

a portfolio that has reversed years of financial losses. “Atlantic Media is one of the only legacy companies that has made a successful transition to digital,” adds Perlmutter. “Their corporate strategy is inherently tied in with doing... View Details

Keywords: Julia Hanna; digital media; Corporate, Subsidiary, and Regional Managing Offices; Management

16 Mar 2003
Research & Ideas

At the Center of Corporate Scandal Where Do We Go From Here?

me back to the apples, and leaders. As in all financial manias, the bubble of the late 1990s and early 2000 gave rise to swindles and frauds and the bad apples that commit them. We need to find out who they are and take appropriate... View Details

Keywords: by Kim B. Clark

04 Dec 2012
First Look

First Look: December 4

Vikram Sunderam Publication:Journal of Financial Economics (forthcoming) Abstract We present a model that helps explain several past collapses of securitization markets. Originators issue too many informationally insensitive securities in... View Details

Keywords: Carmen Nobel

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

19 Apr 2011
First Look

First Look: April 19

differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over... View Details

Keywords: Sean Silverthorne

01 Jun 2003
News

Up Against The Firewall

else’s problem — until now. A phone call from the IT department reports that your company’s computer systems have been accessed by an intruder. Troves of business and financial data, your customers’ as well as your own, have been... View Details

Keywords: Garry Emmons; Robert Austin; Corporate Services; Computer Systems Design and Related Services; Professional Services

20 Jan 2003
Research & Ideas

Fixing Corporate Governance: A Roundtable Discussion at Harvard Business School

inadequate disclosure rules were cracks in the financial infrastructure, options were the rocket fuel that blew the cracks wide open, with some disastrous results. I think all the attention being paid to the current problems—particularly... View Details

Keywords: by Garry Emmons

January 2024
Supplement

Accounting Red Flags or Red Herrings at Catalent? (B)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn

GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details

Citation

Purchase

16 Sep 2008
First Look

First Look: September 16, 2008

Working PapersMarket Reaction to the Adoption of IFRS in Europe Authors:Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer, and Edward J. Riedl Abstract This study examines the European stock market reaction to sixteen events associated with the adoption of... View Details

October 2016 (Revised January 2017)
Supplement

Bally Total Fitness (B): The Fall, 2005–2016

By: John R. Wells and Gabriel Ellsworth

By many measures the largest health-club chain in the United States in the early 2000s, Bally Total Fitness sold most of its remaining fitness clubs to 24 Hour Fitness in 2014 and disappeared from the industry top 100 rankings. After Bally was bedeviled by accounting... View Details