Publications

September 2005 (Revised January 2006)
Case

Restating Revenues and Earnings at INVESTools, Inc. (A)

By: Michael D. Kimbrough and F. Warren McFarlan

Relates the events leading up to the announcement in February 2005 that INVESTools, a Utah-based provider of investor education services, would be restating prior-year financial statements due to inappropriate revenue recognition. View Details

Keywords: Accounting; Accounting Audits; Financial Statements; Capital Markets; Currency Exchange Rate; Corporate Disclosure; Financial Services Industry; Education Industry; Utah

June 2005 (Revised July 2009)
Case

Financial Reporting Problems at Molex, Inc. (A)

By: Paul M. Healy

Following an accounting problem at Molex, the firm's auditors request changes in management. The board of directors has to decide whether the auditors' concerns have merit or whether, as management argues, the accounting issue is immaterial. View Details

Keywords: Managerial Roles; Governing and Advisory Boards; Financial Reporting; Relationships; Resignation and Termination; Accounting Audits

Web

Cross-Registration | MBA

link to the poll becomes active on August 28, 2025. Note: Students hoping to audit a course (including Harvard Fellows) should not fill out this poll, but should instead fill out the Auditor Poll found under Auditors and Harvard Fellows... View Details

24 Apr 2007
First Look

First Look: April 24, 2007

807-126 PRG-Schultz will run out of cash within a couple of months unless the new CEO can reduce costs and restructure the company's debt. PRG was the dominant market leader in the audit recovery industry. The industry consisted of firms... View Details

Keywords: Sean Silverthorne

11 Oct 2022
News

On Balance

small, 35-person Workplace Gender Equality Agency not only as a resource for business, but also as an advocate for societal change. Its current initiatives include a toolkit for companies that want to perform a gender-pay-gap audit and a... View Details

Keywords: April White

01 Jun 2001
News

Up Side Story: HBS Show a Sold-Out Success

’01) took care of the creative aspects, including running auditions and rehearsals. Premier sponsors Novartis and The Boston Consulting Group helped offset the $55,000 cost of the show, as did the sales of some 2,400 tickets to students,... View Details

Keywords: HBS Show; Performing Arts, Spectator Sports, and Related Industries; Arts, Entertainment

July 2001 (Revised October 2001)
Case

Policy Management Systems Corp.: The Financial Reporting Crisis

Tim Williams, the new CFO of a publicly-traded enterprise software company, attempts to rebuild his company's reputation for reliable financial reporting following a highly visible financial reporting crisis. The crisis begins with an earnings shortfall warning, which... View Details

Keywords: Accrual Accounting; Revenue Recognition; Capital Markets; Policy; Corporate Governance; Accounting Audits; Technology Industry

October 1989
Background Note

Managing Major Accounts

By: Frank V. Cespedes

Written as an introduction to a module in the second-year MBA course, Marketing Implementation. Discusses issues encountered in the selling and management of major accounts. The topics covered include: 1) reasons for the increasing importance of major account... View Details

Keywords: Accounting Audits; Marketing; Marketing Strategy; Consumer Behavior; Market Participation; Relationships; Salesforce Management

10 Oct 2017
News

Finish What You Start-up

Angie Hicks (MBA 2000) is cofounder and CMO of the popular online ratings website Angie’s List. In this interview she reflects on the challenges––and advantages––of starting her company away from Silicon Valley: “Don't take yourself too seriously. I think a lot of... View Details

01 Oct 2002
News

Sam Hayes

Another crucial step would be to ensure that public accounting firms once again become bona fide watchdogs. Too often, lucrative consulting contracts have caused accounting firms to relax their auditing standards to placate management.... View Details

Keywords: Garry Emmons

20 Jan 2010
First Look

First Look: Jan. 20

self-report of a licensee. Self-reporting gives rise to demand for auditing by the licensor or third-party attestation by the licensee. We characterize the optimal royalty contract, accounting system choice by the licensee, and View Details

Keywords: Martha Lagace

January 2006
Article

Conflicts of Interest and the Case of Auditor Independence: Moral Seduction and Strategic Issue Cycling.

By: Don A. Moore, Philip E. Tetlock, Lloyd Tanlu and Max H. Bazerman

Keywords: Conflict of Interests; Accounting Audits; Moral Sensibility; Strategy

Find at Harvard

Student-Profile

Anil Doshi

the inherent uncertainty in producing new knowledge to be a personal challenge. Be patient and persevere over the course of your doctoral career. Some practical tips before coming: learn software environments used in your field of research, View Details

01 Mar 2025
News

On The Case: The Base Factor

In her research as a marketing modeler, Professor Eva Ascarza focuses on understanding customers—and predicting, in particular, who will be a good one and how best to retain them. Without customers, obviously, there is no business. That could also be the tagline for... View Details

Keywords: Jen McFarland Flint

17 Mar 2017
News

Clare B. Hawthorne (MBA 2012)

Ernst & Young then drew her back to the East Coast. After spending three years in the Real Estate Audit Group at EY, Hawthorne decided to go to business school in order to prepare for her next career step. “I knew that I wanted to work in... View Details

October 1990 (Revised June 1993)
Case

Taxing Situations: Two Cases on Income Taxes and Financial Reporting

By: William J. Bruns Jr.

Two whimsical situations are described to provide illustrations of situations where income taxes paid differ from the income tax expense that might be included in financial reports. In addition to illustrating that financial reported income may differ from taxable... View Details

Keywords: Taxation; Accounting Audits; Financial Statements; Financial Reporting; Decisions; Accounting Industry; Financial Services Industry