Publications

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

Keywords: by Carmen Nobel; Food & Beverage; Service

15 May 2013
Research & Ideas

From McRibs to Maseratis: The Power of Scarcity Marketing

out of those days, hugging turns and accelerating through straightaways like he was auditioning for a car commercial. Recently, he decided to insure his car full-time, but now, he says, driving is "just about contained road rage and... View Details

Keywords: Re: Michael I. Norton

25 Oct 2004
Research & Ideas

Planning for Surprises

document the dysfunctional role of the airlines in weakening airline security throughout the '90s and into the twenty-first century. We also show the dysfunctional role of the lead auditing firms in keeping auditor independence from... View Details

Keywords: by Martha Lagace

21 Aug 2012
First Look

First Look: August 21

management roles of management, audit committee and the external auditor. Purchase this case:http://hbr.org/search/113002-PDF-ENG How Much? (A) Clayton RoseHarvard Business School Case 313-004 The leader of a small business team must deal... View Details

Keywords: Sean Silverthorne

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 Finance (forthcoming) Abstract... View Details

Keywords: Sean Silverthorne

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

03 Apr 2012
First Look

First Look: April 3

auditor for both the financial and nonfinancial information contained in the integrated report, but these are covered by separate assurance opinions. Among the challenges of providing an integrated audit is getting the internal... View Details

Keywords: Carmen Nobel

11 Mar 2014
First Look

First Look: March 11

change initiatives-Predictability, Teaming and Open Communication, and Results Only Work Environment-that alter the structure and culture of work in ways that enable better work and better lives. August 2013 Tax Administration Review Randomized Tax Enforcement... View Details

Keywords: Sean Silverthorne

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

19 Mar 2013
First Look

First Look: March 19

recently faced a corruption enforcement action, employ a Big Four audit firm, and have a higher percentage of independent directors. Controlling for these effects, we find that firms with abnormally low anticorruption efforts have... View Details

Keywords: Sean Silverthorne

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 of law, etc.), why did several... View Details

Keywords: Sean Silverthorne

20 May 2016
Op-Ed

World Health Organization Lacks Leadership to Combat Pandemics

public health ministries meet standards for pandemic risk preparedness, resource allocation, and monitoring capability. A country that doesn't pass an annual audit on these dimensions could be denied World Bank funding and other... View Details

Keywords: by John Quelch; Health

03 Aug 2009
Research & Ideas

Corporate Social Responsibility in a Downturn

recession turns around. Q: How would you advise that executives best communicate their CSR efforts to stakeholders when the economy is in such turmoil? A: This is the time for executives to undertake a CSR audit and classify the programs... View Details

Keywords: by Martha Lagace

17 Mar 2015
First Look

First Look: March 17

their ongoing relationships with suppliers; and the gender diversity of their audit teams. Providing the first comprehensive and systematic findings on supply chain monitoring, our study identifies previously overlooked transaction costs... View Details

Keywords: Sean Silverthorne

02 Feb 2002
What Do You Think?

Will the Societal Effects of Enron Exceed Those of September 11?

outcome from Enron will likely be the enrichment of the very professions that contributed to the mess. First, there will be the obvious windfall of extra legal fees from Enron and related cases. Then it is quite likely that the accounting profession will be enriched... View Details

Keywords: by James Heskett

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

Keywords: by Roger Thompson; Banking; Financial Services

January 2010
Case

Five and Six Dulles Station

By: Arthur I Segel

Cricket Real Estate Advisors needs to decide if they should invest in a proposed joint venture development with Buddy Holly & Associates. Holly is a successful northern Virginia office developer who plans to develop two buildings containing 232,750 rentable square... View Details

Keywords: Valuation; Joint Ventures; Markets; Accounting Audits; International Finance; Agreements and Arrangements; Change; Strategic Planning; Management Analysis, Tools, and Techniques; Financial Management; Real Estate Industry