Publications

01 Aug 2002
News

Seventy Years Out: Class of 1932 Celebrates Reunions

observed. One of the “lucky ones,” Brink worked for the telephone company before he set up his own one-man shop — Utilities Audit Bureau — as a consultant on telephone services and systems. “In 49 years,” Brink proudly declared, “I never... View Details

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

February 1994 (Revised May 1995)
Case

Metallgesellschaft AG

By: David F. Hawkins and Guy J. Weyns

Metallgesellschaft AG is a commodity and engineering conglomerate based in Frankfurt am Main, Germany. Metallgesellschaft Corp., a New York based subsidiary of the group, has made oil trading and hedging errors that could drive the group into insolvency. The impact of... View Details

Keywords: Accounting Audits; Business Conglomerates; Forecasting and Prediction; Trade; Non-Renewable Energy

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

27 Sep 2010
Research & Ideas

Customer Experts Lose Influence When Teams are Pressured

Effects of Performance Pressure on Teams' Knowledge Use and Performance". Her research on more than seventy audit and consulting teams—combining survey data, hundreds of interviews, and direct observation at meetings—reveals insights into... View Details

Keywords: by Sarah Jane Gilbert

01 Dec 2017
News

3-Minute Briefing: Wei Zhang (MBA 1999)

connection we feel with animals. People thought the most we could do was 30 to 50 million yuan; eventually we did 606 million yuan in box office. Working in media was always my dream. One summer I saw an advertisement recruiting for kids to host their own shows. I made... View Details

Keywords: Julia Hanna

10 Mar 2014
Research & Ideas

Counting Up the Effects of Sarbanes-Oxley

approach when considering SOX," explains Srinivasan. The most worrisome part of the act on the business side was the mandate that required public companies to obtain an independent audit of their internal control practices. The cost... View Details

Keywords: by Julia Hanna; Accounting; Banking

17 Jul 2000
What Do You Think?

Where Is the Microsoft Board?

start-ups is different than in established large organizations. More often, a director is an investor, friend, expert, and resource. Involvement of a director is more intense, often resulting in daily or at least weekly contact with management at all levels. Insiders... View Details

Keywords: by James Heskett

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