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  • 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
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  • 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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  • 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
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  • 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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  • 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
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  • 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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  • 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
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  • 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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  • 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
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  • 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
  • February 1994 (Revised May 1995)
  • Case

Metallgesellschaft AG

By: David F. Hawkins and Guy J. Weyns
Metallgesellschaft AG is a commodity and engineering conglomerate based in Frankfurt am Main, Germany. Metallgesellschaft Corp., a New York based subsidiary of the group, has made oil trading and hedging errors that could drive the group into insolvency. The impact of... View Details
Keywords: Accounting Audits; Business Conglomerates; Forecasting and Prediction; Trade; Non-Renewable Energy
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  • 27 Jan 2015
  • First Look

First Look: January 27

health care providers have devoted significant efforts to improve performance regarding patient safety and quality of care. To address the lagging involvement of health care providers in the cost component of the value equation, UCLA... View Details
Keywords: Sean Silverthorne
  • Research Summary

Overview

By: Ethan C. Rouen
Relying on empirical archival methodologies—as well as techniques in data science—to develop and structure new sources of data by which to approach questions of looming disclosure changes, Professor Rouen has focused on one of the Securities and Exchange Commission’s... View Details
  • 24 Feb 2015
  • First Look

First Look: February 24

adequacy, actuarial standards, accounting standards, and auditing practice. In these areas, corporate managers and financial experts such as auditors and bankers possess the technical expertise necessary for informed regulation, enjoy... View Details
Keywords: Sean Silverthorne
  • 10 May 2011
  • First Look

First Look: May 10

increases in comparability: firms having low amounts of reconciling items between U.K. GAAP and IFRS, and firms having ex ante high quality information environments. Together, the results are consistent with mandatory IFRS adoption... View Details
Keywords: Sean Silverthorne

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