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  • October 2023 (Revised April 2024)
  • Case

Accounting Red Flags or Red Herrings at Catalent? (A)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn
Fund manager Janet Curie asked for a recommendation about the pharmaceutical company Catalent. The company seemed like a solid investment. However, a pair of research reports issued over the previous two months complicated this narrative. GlassHouse Research, a short... View Details
Keywords: Accounting Audits; Budgets and Budgeting; Earnings Management; Cost Accounting; Fair Value Accounting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Investment; Trust; Business and Shareholder Relations; Pharmaceutical Industry; Accounting Industry; United States
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  • 26 Mar 2013
  • First Look

First Look: March 26

conducted by OWS, and allows students to understand implications of the growth strategy for financial performance and valuation. Additionally, the case highlights the role of corporate boards and audit committees in managing strategic and... View Details
Keywords: Sean Silverthorne
  • 10 May 2011
  • First Look

First Look: May 10

reflect fundamental values in the current environment. After announcing the alternative valuation methodology in September 2009, he must convince industry participants—ship owners, appraisers, and bankers—to adopt the new valuation methodology and bank regulators and... 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
  • 26 Mar 2019
  • First Look

New Research and Ideas, March 26, 2019

in global supply chains have engaged in activism that led transnational corporations to adopt codes of conduct and monitor their suppliers for compliance, but it is not clear whether these organizational structures raise labor standards. Drawing on thousands of View Details
Keywords: Dina Gerdeman
  • 16 Feb 2016
  • First Look

February 16, 2016

on average, the implementation of the preferential incentive plan was associated with improvements in sales. Also, we find that this plan was associated with greater improvements in sales and gross profits as well as reductions in the incidence of bad View Details
Keywords: Sean Silverthorne
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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

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