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- All HBS Web (317)
- Faculty Publications (169)
Show Results For
- All HBS Web (317)
- Faculty Publications (169)
- spring 1973
- Article
A Stochastic Model for Auditing
By: Robert S. Kaplan
Kaplan, Robert S. "A Stochastic Model for Auditing." Journal of Accounting Research 11 (spring 1973): 38–46.
- April 2004 (Revised September 2007)
- Case
Accounting Fraud at WorldCom
By: Robert S. Kaplan and David Kiron
The principal players in WorldCom's accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. The case provides sufficient detail to allow for a full discussion of... View Details
Keywords: Governance Controls; Governing and Advisory Boards; Crime and Corruption; Ethics; Financial Reporting; Organizational Culture; Corporate Governance; Accounting Audits
Kaplan, Robert S., and David Kiron. "Accounting Fraud at WorldCom." Harvard Business School Case 104-071, April 2004. (Revised September 2007.)
- March 1991
- Article
The Role of Audits and Audit Quality in Valuing New Issues
By: S. Datar, G. A. Feltham and J. S. Hughes
Datar, S., G. A. Feltham, and J. S. Hughes. "The Role of Audits and Audit Quality in Valuing New Issues." Journal of Accounting & Economics 14, no. 1 (March 1991): 3–49.
- June 2009
- Case
The Role of the Audit Committee in Risk Oversight
By: Jay W. Lorsch and Kaitlyn Simpson
An audit committee chair considers how he can help his committee become more effective given the increasing regulatory demands on audit committees. He also wrestles with the lack of specificity in audit committee duties and whether his committee should take on... View Details
Keywords: Accounting Audits; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Laws and Statutes; Risk Management
Lorsch, Jay W., and Kaitlyn Simpson. "The Role of the Audit Committee in Risk Oversight." Harvard Business School Case 409-016, June 2009.
- Article
Update on E-liability Accounting
By: Robert Kaplan, Karthik Ramanna and Piyush Jha
Since publication of the original E-liability carbon accounting paper (HBR, Nov 2021), we created the E-liability Institute to help companies, governments, and nonprofits implement the method. The Institute’s mission is to test and validate the method, and develop... View Details
Keywords: Decarbonization; Carbon Footprint; Supply Chain; Environmental Sustainability; Environmental Accounting
Kaplan, Robert, Karthik Ramanna, and Piyush Jha. "Update on E-liability Accounting." Accountability in a Sustainable World Quarterly, no. 4 (September 2023): 96–117.
- November 2011
- Background Note
Auditing in the Post-Sarbanes-Oxley World
By: Anette Mikes, Gwen Yu and Dominique Hamel
Keywords: Accounting Audits
Mikes, Anette, Gwen Yu, and Dominique Hamel. "Auditing in the Post-Sarbanes-Oxley World." Harvard Business School Background Note 112-059, November 2011.
- 07 Jan 2013
- News
SEC probes Ernst & Young over audit client lobbying
- 04 Feb 2013
- News
Are the ‘Big Four’ Audit Firms Too Big to Fail?
- 03 Mar 2003
- What Do You Think?
Are Conditions Right for the Next Accounting Scandal?
auditors and audit committees whose mutual survival depends on each other, overly complicated accounting and tax systems, and the nature of the reporting relationships between internal auditors and those... View Details
- October 1990 (Revised January 1992)
- Case
Marriott Corp.: The Internal Audit Function
By: Robert L. Simons
Simons, Robert L. "Marriott Corp.: The Internal Audit Function." Harvard Business School Case 191-007, October 1990. (Revised January 1992.)
- February 2013
- Case
Diamond Foods, Inc.
By: Suraj Srinivasan and Tim Gray
The Diamonds Foods, Inc. case describes the major accounting blow up at the company in late 2011 that was triggered by a report by Off Wall Street, a prominent short selling research firm. Diamond Foods, a high flying growth company in 2011, grew from a walnut farmers'... View Details
Keywords: Accounting Restatements; Accounting Scandal; Accounting; Financial Analysis; Financial Statement Analysis; Short Selling; Revenue Recognition; Board Of Directors; Audit Committees; Auditing; Financial Reporting; Financial Statements; Agribusiness; Accrual Accounting; Earnings Management; Corporate Accountability; Corporate Disclosure; Corporate Governance; Valuation; Revenue; Agriculture and Agribusiness Industry; California; Cambridge
Srinivasan, Suraj, and Tim Gray. "Diamond Foods, Inc." Harvard Business School Case 113-055, February 2013.
- 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
Cespedes, Frank V. "Managing Major Accounts." Harvard Business School Background Note 590-046, October 1989.
- 27 Jan 2011
- News
How to keep audit committees in the know
- February 2014
- Article
Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation
By: Francois Brochet and Suraj Srinivasan
We examine which independent directors are held accountable when investors sue firms for financial- and disclosure-related fraud. Investors can name independent directors as defendants in lawsuits, and they can vote against their re-election to express displeasure over... View Details
Keywords: Independent Directors; Litigation Risk; Class Action Lawsuits; Director Accountability; Reputation; Boards Of Directors; Corporate Governance; Debt Securities; Corporate Accountability; Lawsuits and Litigation
Brochet, Francois, and Suraj Srinivasan. "Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation." Journal of Financial Economics 111, no. 2 (February 2014): 430–449.
- May 1991 (Revised February 1992)
- Teaching Note
Marriott Corp.: The Internal Audit Function, Teaching Note
By: Robert L. Simons
- 01 Jan 1977
- Conference Presentation
The Roles for Research and Development in Auditing
By: Robert S. Kaplan
- January 27, 2011
- Article
How to Keep Audit Committees In the Know
By: Robert C. Pozen
Pozen, Robert C. "How to Keep Audit Committees In the Know." Financial Times (January 27, 2011).
- June 10, 2002
- Article
Audit the audit committees: VIEWPOINT PAUL HEALY AND KRISHNA PALEPU: After Enron, boards must change the focus and provide greater financial transparency
By: P. M. Healy
Healy, P. M. "Audit the audit committees: VIEWPOINT PAUL HEALY AND KRISHNA PALEPU: After Enron, boards must change the focus and provide greater financial transparency." Financial Times (June 10, 2002), 14.
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
How do you measure corporate accountability? And can you do it credibly? Since the financial crisis of 2008-2009, for-profit corporations are facing greater demand to disclose more than revenues and expenses on annual financial reports. In response, some are pointing... View Details