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- Faculty Publications (169)
Show Results For
- All HBS Web (317)
- Faculty Publications (169)
- 05 Jul 2011
- First Look
First Look: July 5
of IFRS Authors:Karthik Ramanna and Ewa Sletten Abstract If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule... View Details
Keywords: Sean Silverthorne
- 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 Dec 2004
- News
One-on-One with William H. Donaldson
and a real appraisal of what makes a good company. How have new regulations addressed the problems you describe? There was a need to tighten up the rules across the board, and that’s been done. In the accounting industry, we have the... View Details
- Web
IFC: Italy; Tradition and Innovation - Course Catalog
Policies and Course Fee & Financial Aid . Visit IFC Financial Aid for a quick assessment to determine your eligibility and process or contact finaid@hbs.edu for more information. Enrollment: Limited to 45 MBA students (due to the nature of IFCs, View Details
- 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
- 01 Dec 2009
- News
An Action Plan for Economic Recovery
rationale. For instance, the government bailed out Bear Stearns, but why not Lehman Brothers? Ironically, Congress in 1991 passed a statute establishing specific procedures (including stating a rationale) to be followed before a bank could be rescued and mandating an... View Details
- 05 May 2003
- Research & Ideas
Sharing the Responsibility of Corporate Governance
even the appearance of impropriety if they are to recover America's trust.—Constance Bagley A number of states have gone even further than Delaware and passed "constituency statutes," which expressly give directors the right to take all stakeholders into... View Details
Keywords: by Carla Tishler
- 21 Dec 2009
- Research & Ideas
Good Banks, Bad Banks, and Government’s Role as Fixer
not Lehman Brothers? Ironically, Congress in 1991 passed a statute establishing specific procedures (including stating a rationale) to be followed before a bank could be rescued and mandating an after-the-fact audit by the Comptroller... View Details
- 21 Aug 2012
- First Look
First Look: August 21
multinationals (MNCs), this paper is the first empirical analysis to describe the size and composition of MNC headquarters and to account for differences among them. Read the paper:... View Details
Keywords: Sean Silverthorne
- 22 Nov 2016
- First Look
November 22, 2016
résumé audit study, we examine racial minorities’ attempts to avoid anticipated discrimination in labor markets by concealing or downplaying racial cues in job applications, a practice known as "résumé whitening." Interviews with racial... View Details
Keywords: Sean Silverthorne
- 01 Jan 2003
- News
Charles O. Rossotti, MBA 1964
information you have. Ultimately, this process leads you to a zone for judgment; it's a process I have used throughout my career." COMMUNITY OUTREACH Director, The Council for Excellence in Government Director, Capital Partners for Education Director, View Details
- 03 Apr 2012
- First Look
First Look: April 3
doubled effort within the competitive regime and increased effort by roughly half in the cooperative regime, while accounting for incentives. Our experimental approach and results indicate the importance of View Details
Keywords: Carmen Nobel
- 03 Jan 2007
- First Look
First Look: January 3, 2007
models predict that the division of stock returns into dividends and capital appreciation does not affect investor consumption patterns, while mental accounting and other economic frictions predict that investors have a higher propensity... View Details
Keywords: Sean Silverthorne
- 09 May 2018
- Research & Ideas
A Simple Way for Restaurant Inspectors to Improve Food Safety
factories in the US,” Toffel says. Timing is everything Previous research showed that the accuracy of third-party audits is affected by factors such as the inspector’s gender and work experience. Ibáñez and Toffel wanted to look at the... View Details
- 26 Mar 2013
- First Look
First Look: March 26
the political process of determining institutions of capitalism is "thin," in that managers find themselves with specialized technical knowledge unavailable to outsiders and with little political opposition-such as in the case of determining certain corporate... View Details
Keywords: Sean Silverthorne
- 29 Jan 2019
- First Look
New Research and Ideas, January 29, 2019
misreported due to a series of failures to check manual accounting processes. The situation has been escalated to Vodafone’s audit committee, which expects Colao and his team to act drastically. In the... View Details
Keywords: Dina Gerdeman
- 25 Oct 2004
- Research & Ideas
Planning for Surprises
leaders. But there must be a point where we hold leaders accountable for their failure to prevent predictable surprises. There must be a point at which we conclude that leaders have been misguided or negligent or both. When should we hold... View Details
Keywords: by Martha Lagace
- 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... View Details
Keywords: Sean Silverthorne
- 05 Apr 2018
- News
A Philanthropic Eye Reframes African American Abstract Art
being an artist was short-lived. She took a year off from her undergraduate studies at Dartmouth in an attempt to launch her ballet career, working as a waitress at a comedy club to pay for auditions and coaching. “I discovered I was... View Details
Keywords: Jill Radsken
- 09 Aug 2011
- First Look
First Look: August 9
for Auditor Independence Yet? Authors:M.H. Bazerman and D.A. Moore Publication:Accounting, Organizations and Society (in press) Abstract Well before the collapse of Enron and Arthur Andersen, we argued that the auditing system had been... View Details
Keywords: Sean Silverthorne