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Publications

Publications

Filter Results: (118) Arrow Down
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  • All HBS Web  (118)
    • News  (13)
    • Research  (92)
  • Faculty Publications  (35)

Show Results For

  • All HBS Web  (118)
    • News  (13)
    • Research  (92)
  • Faculty Publications  (35)
← Page 2 of 118 Results →
  • Program

Audit Committees in a New Era of Governance

accounting, and risk management functions Improve transparency and the quality of audit and financial reporting Oversee legal and regulatory compliance more effectively Strengthen collaboration with... View Details
  • Article

Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients

By: Richard Frankel, Alon Kalay, Gil Sadka and Yuan Zou
Prior literature presents various perspectives on the role of financial reporting. One view is that mandatory periodic reporting disciplines managers and encourages timely voluntary disclosure. We examine this "confirmation hypothesis" using the shock to financial... View Details
Keywords: Financial Disclosure; Mandatory Reporting; Reliability; Voluntary Disclosure; Financial Reporting; Quality; Corporate Disclosure
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Frankel, Richard, Alon Kalay, Gil Sadka, and Yuan Zou. "Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients." Accounting Review 96, no. 6 (November 2021): 215–238.
  • March 2001 (Revised April 2001)
  • Case

General Electric 2000: Quality of Earnings Assessment

By: David F. Hawkins
A financial analyst reviews General Electric's financial reports to learn more about U.S. Generally Accepted Accounting Principles (GAAP) and how they differs from international accounting standards. View Details
Keywords: Financial Reporting; Financial Statements; Accounting Audits; International Accounting; Consumer Products Industry; Technology Industry; United States
Citation
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Hawkins, David F. "General Electric 2000: Quality of Earnings Assessment." Harvard Business School Case 101-091, March 2001. (Revised April 2001.)
  • Article

The Changing Landscape of Auditors' Liability

By: Colleen Honigsberg, Shivaram Rajgopal and Suraj Srinivasan
We provide a comprehensive overview of shareholder litigation against auditors since the passage of the Private Securities Litigation Reform Act (PSLRA). The number of lawsuits per year has declined, dismissals have increased, and settlements in recent years have... View Details
Keywords: Auditor Litigation; Tellabs; Section 10(b); Section 11; Audit Quality; Janus; PSLRA; Class-action Litigation; Accounting Audits; Lawsuits and Litigation; Legal Liability
Citation
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Honigsberg, Colleen, Shivaram Rajgopal, and Suraj Srinivasan. "The Changing Landscape of Auditors' Liability." Journal of Law & Economics 63, no. 2 (May 2020): 367–410.
  • Fall 2016
  • Article

The Integrity of Private Third-party Compliance Monitoring

By: Jodi L. Short and Michael W. Toffel
Government agencies are increasingly turning to private, third-party monitors to inspect and assess regulated entities’ compliance with law. The integrity of these regulatory regimes rests on the validity of the information third-party monitors provide to regulators.... View Details
Keywords: Regulation; Compliance; Compliance Policies; Conflict Of Interest; Independent Third Party; Inspection; Audit Quality; Auditor; Audit; Environment; Safety; Conflict of Interests; Working Conditions; Labor; Corporate Social Responsibility and Impact; Governance Compliance; Accounting Audits
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Short, Jodi L., and Michael W. Toffel. "The Integrity of Private Third-party Compliance Monitoring." Administrative & Regulatory Law News 42, no. 1 (Fall 2016): 22–25.
  • 2015
  • Working Paper

The Integrity of Private Third-party Compliance Monitoring

By: Jodi L. Short and Michael W. Toffel
Government agencies are increasingly turning to private, third-party monitors to inspect and assess regulated entities’ compliance with law. The integrity of these regulatory regimes rests on the validity of the information third-party monitors provide to regulators.... View Details
Keywords: Regulation; Compliance; Compliance Policies; Conflict Of Interest; Independent Third Party; Inspection; Audit Quality; Auditor; Audit; Environment; Production; Supply Chain; Quality; Government Administration; Working Conditions; Safety; Labor; Governing Rules, Regulations, and Reforms; Governance Compliance; Manufacturing Industry; Public Administration Industry; Accounting Industry; Service Industry; United States
Citation
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Short, Jodi L., and Michael W. Toffel. "The Integrity of Private Third-party Compliance Monitoring." Harvard Kennedy School Regulatory Policy Program Working Paper, No. RPP-2015-20, November 2015. (Revised December 2015.)
  • 17 Jul 2014
  • Panel Discussion

Monitoring the Monitors: How Social Factors Influence Supply Chain Auditors

By: Jodi L. Short and Michael W. Toffel
Keywords: CSR; Corporate Accountability; Corporate Social Responsibility; Outsourced Production; Outsourcing; Sustainability; Sustainability Management; Auditing; Audit Quality; Gender; Conflicts Of Interest; Bias; Apparel and Accessories Industry; Electronics Industry; Manufacturing Industry; China; India; Pakistan; Bangladesh; Mexico; Brazil; Viet Nam; Indonesia; Philippines; Sri Lanka; Taiwan; South Korea
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Short, Jodi L., and Michael W. Toffel. "Monitoring the Monitors: How Social Factors Influence Supply Chain Auditors." Elevate Limited Webinar, July 17, 2014. (Webinar coordinated by Elevate Limited.)
  • March 2025
  • Case

Calyx Global: Rating Carbon Credits

By: Michael W. Toffel and Adam Chen
This case describes how rating agencies and other organizations are seeking to improve the quality of carbon credits sold in the voluntary carbon market to organizations seeking to use them to supplement their internal decarbonization efforts to meet their net zero... View Details
Keywords: Service Design; Certification; Auditing; Auditor Reputation; Carbon Credits; Carbon; Rating Agency Disagreement; Ratings; Climate Change; Business Model; Environmental Sustainability; Corporate Social Responsibility and Impact; Conflict of Interests; Reputation; Business Strategy
Citation
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Toffel, Michael W., and Adam Chen. "Calyx Global: Rating Carbon Credits." Harvard Business School Case 625-102, March 2025.
  • 01 Oct 2013
  • News

A View from the US

  • 2013
  • Article

Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980

By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved... View Details
Keywords: Conflict of Interests; Financial Reporting; Accounting Audits; Knowledge Dissemination; Quality; Corporate Disclosure; Motivation and Incentives
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Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980." Review of Accounting Studies 18, no. 1 (March 2013): 1–33.
  • 2011
  • Working Paper

Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved... View Details
Keywords: Accounting Audits; Financial Reporting; Stocks; Price; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Service Delivery; Quality; Research
Citation
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Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980." Harvard Business School Working Paper, No. 12-002, July 2011.
  • 18 Aug 2011
  • Working Paper Summaries

Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

Keywords: by Kevin Koh, Shivaram Rajgopal & Suraj Srinivasan; Accounting
  • 22 Feb 2021
  • Working Paper Summaries

Auditor Independence and Outsourcing: Aligning Incentives to Mitigate Shilling and Shirking

Keywords: by Ashley Palmarozzo, Jodi L. Short, and Michael W. Toffel; Apparel & Accessories
  • 2023
  • Working Paper

The Market for Healthcare in Low Income Countries

By: Abhijit Banerjee, Abhijit Chowdhury, Jishnu Das, Jeffrey Hammer, Reshmaan Hussam and Aakash Mohpal
Patient trust is an important driver of the demand for healthcare. But it may also impact supply: doctors who realize that patients may not trust them may adjust their behavior in response. We assemble a large dataset that assesses clinical performance using... View Details
Keywords: Health Care and Treatment; Quality; Developing Countries and Economies; Trust
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Banerjee, Abhijit, Abhijit Chowdhury, Jishnu Das, Jeffrey Hammer, Reshmaan Hussam, and Aakash Mohpal. "The Market for Healthcare in Low Income Countries." Working Paper, July 2023.
  • 08 Sep 2003
  • Research & Ideas

A Bold Proposal for Investment Reform

critical look at companies' financial statements. Stock exchanges could fund the cost of audits through a modest transactions charge. Q: In your article you argue that the availability of high quality... View Details
Keywords: by Ann Cullen; Financial Services
  • January 2012 (Revised May 2013)
  • Case

Integrated Assurance at Philips Electronics N.V.

By: Robert G. Eccles and Daniela Saltzman
Philips Electronics is a leader in integrated reporting. In 2010 it produced its third generation report. Since its first report in 2008, Philips' integrated reports and its integrated reporting website had grown in sophistication. In planning for its integrated report... View Details
Keywords: Accounting Audits; Reports; Organizational Culture
Citation
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Eccles, Robert G., and Daniela Saltzman. "Integrated Assurance at Philips Electronics N.V." Harvard Business School Case 412-054, January 2012. (Revised May 2013.)

    Suraj Srinivasan

    Suraj Srinivasan is the Philip J. Stomberg Professor of Business Administration, a member of the Accounting and Management faculty unit, and chair of the View Details

    Keywords: accounting industry; financial services
    • 06 Apr 2010
    • First Look

    First Look: April 6

    new data, methodology, and findings presented in this study. Download the paper: http://www.hbs.edu/research/pdf/10-072.pdf Audit Quality and Auditor Reputation: Evidence from Japan Authors: Douglas Skinner... View Details
    Keywords: Martha Lagace
    • Research Summary

    Corporate transparency and information disclosure strategies

    By: Michael W. Toffel
    This research focuses on transparency and information disclosure strategies, a topic of growing importance in environmental sustainability, corporate strategy, stakeholder relations, and public policy.  My prior research in this area explored why... View Details
    Keywords: Transparency; Disclosure Strategy; Disclosure; Environment; Environmental Performance; Regulation; Supply Chain; Environmental Sustainability; United States
    • 09 Apr 2007
    • Research & Ideas

    Industry Self-Regulation: What’s Working (and What’s Not)?

    to win? You can think about this in terms of technology standards, and those lessons are likely to have insight for creating standards in other domains like labor and environment. For instance, we learned how networks of firms have developed self-regulation initiatives... View Details
    Keywords: by Martha Lagace
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