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

During my fellowship year, I audited and participated in the preparation of two history-based courses—it was extraordinary to see how these classes sparked the imagination of MBA students while guiding them through ethical dilemmas. Now,... View Details

Web

Cross-Registration | MBA

The link to the poll becomes active on January 22, 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... View Details

Web

1.9 Course Registration | MBA

forward are processed during Add/Drop. Add/Drop: request schedule changes during the first week of the term. Auditing Audit enrollment is rare in the HBS Learning Model and does not result in course credit.... View Details

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 Apr 2000
News

Marketing Muscle

country's need for individualized attention, seems to be working. Audited figures for the month of January 2000 show that Yahoo! Europe garnered 730 million page views, well ahead of the competition. Canadian Sherry Coutu (MBA '93) also... View Details

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

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

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

Profile

Larry Braithwaite

understanding of housing issues, Larry is actively auditing a research team as part of a field study seminar on affordable housing offered by Professor Retsinas who runs Harvard University's Joint Center for Housing Studies, a... View Details

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

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