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  • All HBS Web  (134)
    • Faculty Publications  (35)

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    • All HBS Web  (134)
      • Faculty Publications  (35)

      Accounting FraudRemove Accounting Fraud →

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      • March 2013
      • Case

      NovaStar Financial: A Short Seller's Battle

      By: Suraj Srinivasan and Amy Kaser
      The NovaStar case describes the challenges faced by short seller Marc Cohodes of hedge fund Rocker Partners as he tried to expose what he thought was widespread fraud in mortgage lender NovaStar Financial. The case is set in the time period from 2001 to 2007 and tracks... View Details
      Keywords: Short Selling; Financial Accounting; Financial Analysis; Financial Analysts; Valuation; Business Analysis; Financial Statement Analysis; Financial Statements; Securitization; Securities Analysis; Fraud; Accounting Quality; Accounting Red Flags; Accounting Restatements; Hedge Fund; Hedge Funds; Accounting Scandal; Accounting Fraud; Financial Crisis; Financial Intermediaries; Financial Firms; Corporate Accountability; Subprime Lending; Mortgage Lending; Accounting; Accrual Accounting; Fair Value Accounting; Governance; Governance Compliance; Corporate Governance; Governance Controls; Financial Services Industry; United States; California
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      Srinivasan, Suraj, and Amy Kaser. "NovaStar Financial: A Short Seller's Battle." Harvard Business School Case 113-120, March 2013.
      • January 2013 (Revised August 2013)
      • Case

      First Solar: CFRA's Accounting Quality Concerns

      By: Suraj Srinivasan and Ian McKown Cornell
      The case relates to accounting quality analysis conducted by the leading research firm Center for Financial Research and Analysis (CFRA) on companies in the solar industry with a focus on First Solar Inc. In 2009, CFRA was concerned that First Solar, like much of the... View Details
      Keywords: Accounting; Accounting Quality; Financial Accounting; Financial Statement Analysis; Accounting Fraud; Accounting Red Flags; Accounting Scandal; Risk and Uncertainty; Quality; Earnings Management; Valuation; Crime and Corruption; Financial Statements; Energy Sources; Accounting Industry; Accounting Industry; Accounting Industry
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      Srinivasan, Suraj, and Ian McKown Cornell. "First Solar: CFRA's Accounting Quality Concerns." Harvard Business School Case 113-044, January 2013. (Revised August 2013.)
      • December 2012
      • Case

      Trouble Brewing for Green Mountain Coffee Roasters

      By: Suraj Srinivasan and Michael Norris
      In October 2011, noted hedge fund manager David Einhorn of Greenlight Capital delivered a presentation at an investors' conference analyzing the business and accounting quality weaknesses of Green Mountain Coffee Roasters. Until then Green Mountain had exhibited rapid... View Details
      Keywords: Accounting Fraud; Accounting Quality; Accounting Red Flags; Accounting Restatements; Accounting Scandal; Accounting Information; Financial Accounting; Financial Analysts; Financial Analysis; Financial Intermediaries; Hedge Funds; Financial Ratios; Financial Statement Analysis; Valuation Methodologies; Earnings Quality; Accounting; Quality; Earnings Management; Valuation; Crime and Corruption; Mergers and Acquisitions; Financial Reporting; Investment Funds; Financial Statements; Food and Beverage Industry
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      Srinivasan, Suraj, and Michael Norris. "Trouble Brewing for Green Mountain Coffee Roasters." Harvard Business School Case 113-035, December 2012.
      • October 2012 (Revised July 2013)
      • Case

      Olympus (A)

      By: Jay W. Lorsch, Suraj Srinivasan and Kathleen Durante
      As 2012 approached, the woes of the financial crisis seemed to be fading, companies were resuming business as usual, and some of the scrutiny on corporate governance practices began to recede as well. That is until another major financial scandal emerged in Japan in... View Details
      Keywords: Accounting; Corporate Governance; Electronics Industry; Health Industry; Japan
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      Lorsch, Jay W., Suraj Srinivasan, and Kathleen Durante. "Olympus (A) ." Harvard Business School Case 413-040, October 2012. (Revised July 2013.)
      • October 2012
      • Supplement

      Olympus (B)

      By: Jay W. Lorsch, Suraj Srinivasan and Kathleen Durante
      This case outlines Michael Woodford's awards and honors, after having been fired from Olympus in October 2011. It discusses the repercussions following an investigation into the fraud and the report that was released thereafter. It also discusses the lawsuit that... View Details
      Keywords: Accounting; Corporate Governance; Health Industry; Electronics Industry; Japan
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      Lorsch, Jay W., Suraj Srinivasan, and Kathleen Durante. "Olympus (B) ." Harvard Business School Supplement 413-075, October 2012.
      • March 2011 (Revised December 2019)
      • Case

      Wealth Management Crisis at UBS (A)

      By: Paul M. Healy
      The case describes the challenges that UBS faced as a result of the U.S. Department of Justice (DOJ) investigation for tax fraud, that claimed that UBS had helped some 52,000 U.S. residents hide billions of dollars in untaxed assets in secret Swiss accounts between... View Details
      Keywords: Fraud; Regulatory Enforcement; Reputation Incentives; Crony Capitalism; Tax Havens; Legitimacy; Multinational; Strategic Change; Incentives; Transparency; Financial Services; Taxation; Crime and Corruption; Global Range; Asset Management; Ethics; Problems and Challenges; Governing Rules, Regulations, and Reforms; Corporate Governance; Financial Services Industry; United States; Switzerland
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      Healy, Paul M., George Serafeim, and David Lane. "Wealth Management Crisis at UBS (A)." Harvard Business School Case 111-082, March 2011. (Revised December 2019.)
      • January 2011 (Revised August 2011)
      • Supplement

      Kanebo Ltd. (C)

      By: David F. Hawkins, Suraj Srinivasan and Akiko Kanno
      The exposure of the Kanebo Ltd. fraud raises questions of Japan's preparedness to adopt International Financial Reporting Standards. View Details
      Keywords: International Accounting; Standards; Financial Reporting; Crime and Corruption; Japan
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      Hawkins, David F., Suraj Srinivasan, and Akiko Kanno. "Kanebo Ltd. (C)." Harvard Business School Supplement 111-068, January 2011. (Revised August 2011.)
      • March 2008
      • Supplement

      Ujjivan: A Microfinance Institution at a Crossroads (B)

      By: V.G. Narayanan and Pamela Freed
      Case (B) of "Ujjivan: A Microfinance Institution at a Crossroads" addresses some of the actions Ujjivan, a microfinance provider in Bangalore, has taken with regard to issues raised in the (A) case, particularly regarding fraud and establishing financial... View Details
      Keywords: Financial Institutions; Microfinance; Crime and Corruption; Accounting Audits; Product Development; Financial Services Industry; Bangalore
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      Narayanan, V.G., and Pamela Freed. "Ujjivan: A Microfinance Institution at a Crossroads (B)." Harvard Business School Supplement 108-083, March 2008.
      • October 2007 (Revised February 2010)
      • Case

      Adelphia Communications Corp.'s Bankruptcy

      By: Stuart C. Gilson and Belen Villalonga
      In 2002, a massive accounting fraud and corporate looting scandal involving the founding Rigas family made Adelphia the 11th largest bankruptcy case in history, and the third-after WorldCom and Enron-among those triggered by fraud. Set in 2005, when Adelphia is... View Details
      Keywords: Family Business; Restructuring; Crime and Corruption; Insolvency and Bankruptcy; Corporate Governance; Governance Controls; Family Ownership
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      Gilson, Stuart C., and Belen Villalonga. "Adelphia Communications Corp.'s Bankruptcy." Harvard Business School Case 208-071, October 2007. (Revised February 2010.)
      • Working Paper

      Benchmarking Against the Performance of High Profile 'Scandal' Firms

      By: Emre Karaoglu, Tatiana Sandino and Randy Beatty
      In recent years, several high profile firms engaged in accounting fraud that resulted in severe investor losses and erosion of trust in the capital markets. We examine high profile accounting "scandals" prosecuted by the Securities and Exchange Commission. Unlike most... View Details
      Keywords: Earnings Management; Ethics; Executive Compensation; Performance Evaluation; Financial Services Industry; United States
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      Karaoglu, Emre, Tatiana Sandino, and Randy Beatty. "Benchmarking Against the Performance of High Profile 'Scandal' Firms." American Accounting Association Financial Accounting and Reporting Section Paper, July 2006.
      • 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.
      • 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
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      Kaplan, Robert S., and David Kiron. "Accounting Fraud at WorldCom." Harvard Business School Case 104-071, April 2004. (Revised September 2007.)
      • November 2003 (Revised September 2021)
      • Case

      Ivar Kreuger and the Swedish Match Empire

      By: Geoffrey Jones and Ingrid Vargas
      Taught in Evolution of Global Business. Globalization and corporate fraud are the central themes of this case on the international growth of Swedish Match in the interwar years. Between 1913 and 1932, Ivar Kreuger, known as the "Swedish Match King," built a small,... View Details
      Keywords: History; International Finance; Globalized Firms and Management; Crime and Corruption; Ethics; Monopoly; Business and Government Relations; Sweden
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      Jones, Geoffrey, and Ingrid Vargas. "Ivar Kreuger and the Swedish Match Empire." Harvard Business School Case 804-078, November 2003. (Revised September 2021.)
      • June 1997
      • Case

      Olympic Financial Ltd.

      By: Krishna G. Palepu and Sarayu Srinivasan
      Olympic Financial is a sub-prime lender in the auto financing industry. Several other financing companies have been wrought with accounting fraud and business mismanagement. Olympic's debt has been downgraded, and its stock has been denigrated although the company is... View Details
      Keywords: Business or Company Management; Crime and Corruption; Valuation; Financial Reporting; Credit; Financial Services Industry
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      Palepu, Krishna G., and Sarayu Srinivasan. "Olympic Financial Ltd." Harvard Business School Case 197-081, June 1997.
      • Research Summary

      Reforming Social Science

      By: Max H. Bazerman

      Social science research affects all of us. When researchers learned organ donation rates are higher in countries where human organs are automatically available for donation unless you specifically “opt-out” of the system, as opposed to countries like the U.S., where... View Details

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