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  • 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
  • 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 second case, 7 million have been... View Details
Keywords: Dina Gerdeman
  • 04 Jan 2012
  • First Look

First Look: January 4

focuses on the role that management, external auditors, and the audit committee played in what amounted to a significant control failure. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/112050-PDF-ENG Delta/Signal Corp V. G.... View Details
Keywords: Carmen Nobel
  • 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
  • 07 Dec 2010
  • First Look

First Look: Dec. 7

exhibit a decline in information asymmetry, with the decline increasing as EV reporting evolves to address methodological deficiencies and to permit more comparability across firms. The decrease in information asymmetry is contingent on providing an View Details
Keywords: Sean Silverthorne
  • 07 Oct 2008
  • First Look

First Look: October 7, 2008

sustainability. For example, the CEO of Ujjivan, Samit Ghosh, decides to strengthen the Audit Team and implements new loan products. Purchase this supplement: http://harvardbusinessonline.hbsp.harvard.edu/... View Details
Keywords: Martha Lagace
  • 17 Dec 2013
  • First Look

First Look: December 17

Review Network Effects in Countries' Adoption of IFRS By: Ramanna, Karthik, and Ewa Sletten Abstract—If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing... View Details
Keywords: Carmen Nobel
  • 07 Aug 2012
  • First Look

First Look: August 7

market value. Purchase this overview:http://hbr.org/search/412121-PDF-ENG Auditing in the Post-Sarbanes-Oxley World Anette Mikes, Gwen Yu, and Dominique HamelHarvard Business School Note 112-059 An abstract is unavailable at this time.... View Details
Keywords: Sean Silverthorne
  • 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
  • 17 Jan 2012
  • First Look

First Look: January 17

the agents' well-being, with little or no regard for the customer. Audit studies in the Indian life insurance market find evidence supporting the second view: in 60%-80% of visits, agents recommend unsuitable (strictly dominated) products... View Details
Keywords: Sean Silverthorne
  • 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
  • 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
  • 16 Mar 2003
  • Research & Ideas

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

and the processes that have proven so successful in driving the economy. Each of us has an obligation to help change what needs to be changed and to restore that faith—CEOs, legislators, regulators, partners in audit firms, the media, and... View Details
Keywords: by Kim B. Clark
  • 05 Oct 2010
  • First Look

First Look: October 5, 2010

financial-statement users come to outweigh institutional differences (e.g., auditing technology) that make IFRS adoption costly. We find that perceived network benefits increase the degree of IFRS harmonization among countries, although... View Details
Keywords: Sean Silverthorne
  • 04 Jun 2007
  • Research & Ideas

Is Health Care Making You Better—or Dead?

get there—this is a classic public good—is for the government to require this kind of disclosure, and to have something like generally accepted accounting principles and audits so it goes beyond "trust us." I think that's what... View Details
Keywords: by Sean Silverthorne; Health
  • 04 Dec 2012
  • First Look

First Look: December 4

deflect criticism of valuable global brands. Using a proprietary dataset from one of the world's largest social auditors, containing audit-level data for 31,915 audits of 14,922 establishments in 43 countries on behalf of 689 clients in... View Details
Keywords: Carmen Nobel
  • 19 Oct 2015
  • Research & Ideas

Business Research that Makes for Smarter Public Policy

University of California law professor Jodi Short, and HBS doctoral student Andrea Hugill examined factors such as whether it was more effective to send the same auditors back to a company or send new auditors with each audit. The answer: View Details
Keywords: by Michael Blanding
  • 16 Jul 2013
  • First Look

First Look: July 16

defendants. The likelihood of being named is greater for audit committee members and directors who sell stock during the class period. Named directors receive more negative recommendations from Institutional Shareholder Services (ISS), a... View Details
Keywords: Anna Secino
  • 03 Mar 2009
  • First Look

First Look: March 3, 2009

businesses, the financial reporting problems, and governance breakdowns inside and outside the firm. The case offers students an opportunity to explore why Enron failed and to understand the systemic problems in governance that affected its board of directors, the... View Details
Keywords: Martha Lagace

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