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  • All HBS Web  (320)
    • News  (30)
    • Research  (260)
  • Faculty Publications  (169)

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  • All HBS Web  (320)
    • News  (30)
    • Research  (260)
  • Faculty Publications  (169)
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  • March 1991
  • Article

The Role of Audits and Audit Quality in Valuing New Issues

By: S. Datar, G. A. Feltham and J. S. Hughes
Keywords: Accounting Audits; Quality; Value
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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
  • Article

The Audit Committe's New Agenda

By: H. David Sherman, Dennis C. Carey and Robert Brust
Keywords: Accounting; Accounting Audits; Risk Management
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Sherman, H. David, Dennis C. Carey, and Robert Brust. "The Audit Committe's New Agenda." Harvard Business Review 87, no. 6 (June 2009): 92–99.
  • spring 1973
  • Article

A Stochastic Model for Auditing

By: Robert S. Kaplan
Keywords: Mathematical Methods; Accounting Audits
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Kaplan, Robert S. "A Stochastic Model for Auditing." Journal of Accounting Research 11 (spring 1973): 38–46.
  • 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
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Lorsch, Jay W., and Kaitlyn Simpson. "The Role of the Audit Committee in Risk Oversight." Harvard Business School Case 409-016, June 2009.
  • November 2011
  • Background Note

Auditing in the Post-Sarbanes-Oxley World

By: Anette Mikes, Gwen Yu and Dominique Hamel
Keywords: Accounting Audits
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Mikes, Anette, Gwen Yu, and Dominique Hamel. "Auditing in the Post-Sarbanes-Oxley World." Harvard Business School Background Note 112-059, November 2011.
  • 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
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Kaplan, Robert, Karthik Ramanna, and Piyush Jha. "Update on E-liability Accounting." Accountability in a Sustainable World Quarterly, no. 4 (September 2023): 96–117.
  • 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
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Srinivasan, Suraj, and Tim Gray. "Diamond Foods, Inc." Harvard Business School Case 113-055, February 2013.
  • 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
Keywords: by James Heskett; Accounting; Accounting
  • October 1990 (Revised January 1992)
  • Case

Marriott Corp.: The Internal Audit Function

By: Robert L. Simons
Keywords: Accounting Audits; Accommodations Industry
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Simons, Robert L. "Marriott Corp.: The Internal Audit Function." Harvard Business School Case 191-007, October 1990. (Revised January 1992.)
  • 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
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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.
  • 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
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Cespedes, Frank V. "Managing Major Accounts." Harvard Business School Background Note 590-046, October 1989.
  • May 1991 (Revised February 1992)
  • Teaching Note

Marriott Corp.: The Internal Audit Function, Teaching Note

By: Robert L. Simons
Keywords: Accounting Audits; Accommodations Industry
Citation
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Simons, Robert L. "Marriott Corp.: The Internal Audit Function, Teaching Note." Harvard Business School Teaching Note 191-193, May 1991. (Revised February 1992.)
  • 01 Jan 1977
  • Conference Presentation

The Roles for Research and Development in Auditing

By: Robert S. Kaplan
Keywords: Research and Development; Accounting Audits
Citation
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Kaplan, Robert S. "The Roles for Research and Development in Auditing." Paper presented at the Symposium on Audit Research, University of Illinois at Urbana-Champaign, Urbana, January 01, 1977.
  • January 27, 2011
  • Article

How to Keep Audit Committees In the Know

By: Robert C. Pozen
Keywords: Accounting Audits; Groups and Teams
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Pozen, Robert C. "How to Keep Audit Committees In the Know." Financial Times (January 27, 2011).
  • 1974
  • Report

An Actuarial Audit of the Social Security System

By: Robert S. Kaplan and Roman L. Weil
Keywords: Accounting Audits; Public Sector; Insurance
Citation
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Kaplan, Robert S., and Roman L. Weil. "An Actuarial Audit of the Social Security System." Report, U.S. Dept. of the Treasury, September 1974.
  • 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
Keywords: Corporate Disclosure; Accounting Audits
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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
Keywords: by Martha Lagace; Accounting; Energy; Utilities
  • 2023
  • Working Paper

Accounting for Carbon Offsets – Establishing the Foundation for Carbon-Trading Markets

By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
Tackling climate change requires reductions in current and future greenhouse gas (GHG) emissions as well as the removal of existing GHG from the atmosphere. Carbon-offset producers purport to provide such removals. But poor measurement practices and inadequate controls... View Details
Keywords: Carbon Offsetting; Climate Change; Environmental Regulation; Corporate Accountability
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Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Accounting for Carbon Offsets – Establishing the Foundation for Carbon-Trading Markets." Harvard Business School Working Paper, No. 23-050, February 2023.
  • 2015
  • Working Paper

Auditor Lobbying on Accounting Standards

By: Abigail Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected... View Details
Keywords: Auditors; FASB; GAAP; Lobbying; Fair Value Accounting; Accounting Audits
Citation
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Allen, Abigail, Karthik Ramanna, and Sugata Roychowdhury. "Auditor Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 15-055, December 2014. (Winner of the American Accounting Association Western Conference Best Paper Award.)
  • June 2005
  • Teaching Note

Accounting Fraud at WorldCom (TN)

By: Robert S. Kaplan
Teaching Note to (9-104-071). View Details
Keywords: Accounting Audits; Financial Reporting; Financial Statements; Accounting; Crime and Corruption; Governing and Advisory Boards; Telecommunications Industry
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Kaplan, Robert S. "Accounting Fraud at WorldCom (TN)." Harvard Business School Teaching Note 105-083, June 2005.
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