Span Of Accountability - Publications - Faculty & Research

13 Jul 2022
News

Meet The Female Physicist Who Sifts Through Corporate Babble For Trades To Beat The Street

12 Jul 2017
News

What Jane Austen and Mel Brooks Can Teach Us About Finance

Article

Measuring Audit Quality

By: Shivaram Rajgopal, Suraj Srinivasan and Xin Zheng

In this paper, we document 45 specific allegations related to audit deficiencies based on GAAS, as detailed in 141 AAERs and 153 securities class action lawsuits over the violation years 1978–2016. Next, we use these allegations to validate existing popular proxies of... View Details

Keywords: Audit Quality; Audit Deficiency; AAER; Securities Class Action Lawsuits; Enforcement; Accounting Audits; Quality; Measurement and Metrics

Citation

SSRN

Find at Harvard

24 Apr 2012
First Look

First Look: April 24

minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and accounting irregularities can go unnoticed. However, when... View Details

Keywords: Carmen Nobel

31 May 2017
News

Jeff Koons was a cotton trader — and 9 other things you didn't know about the connection between art and finance

September 2023
Supplement

Icahn Enterprises: Ponzi Scheme or Sound Investment

By: Aiyesha Dey, Jonas Heese and James Weber

Excel Supplement consists of financial statements of Icahn Enterprises and two competitors. View Details

Keywords: Financial Statements

Citation

Purchase

April 1993 (Revised September 1996)
Case

General Mills, Inc.: Analyzing an Annual Report

By: William J. Bruns Jr. and Marc H. Zablatsky

A directed analysis of the General Mills 1992 Annual Report. Focuses on the basics of reading an annual report including analysis of financial statements, calculations of financial ratios, and study of the layout and message of an annual report. View Details

Keywords: History; Cost Management; Activity Based Costing and Management; Financial Statements; Financial Strategy

Citation

Educators

27 Aug 2012
News

Incentivizing Calculated Risk-Taking: an Experiment with Commercial Bank Loan Officers

23 May 2011
Op-Ed

Leading and Lagging Countries in Contributing to a Sustainable Society

at the number of times investors accessed environmental and social data on Bloomberg terminals and ranked countries based on the number of "hits," accounting for the size View Details

Keywords: by Robert G. Eccles & George Serafeim

02 Aug 2021
News

Why Bond Funds May Be Riskier than They Seem

September 1996 (Revised September 2004)
Case

Monterrey Manufacturing Company

By: William J. Bruns Jr.

A small manufacturing company plans and budgets sales and expenses to ensure that its strategy is feasible. It must trace costs of manufacturing through work-in-process to finished goods and cost of goods sold, and project cash flows and income. View Details

Keywords: Cost Accounting; Business Earnings; Cash Flow; Sales; Budgets and Budgeting; Manufacturing Industry

Citation

Educators

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