Skip to Main Content
HBS Home
  • About
  • Academic Programs
  • Alumni
  • Faculty & Research
  • Baker Library
  • Giving
  • Harvard Business Review
  • Initiatives
  • News
  • Recruit
  • Map / Directions
Faculty & Research
  • Faculty
  • Research
  • Featured Topics
  • Academic Units
  • …→
  • Harvard Business School→
  • Faculty & Research→
  • Research
    • Research
    • Publications
    • Global Research Centers
    • Case Development
    • Initiatives & Projects
    • Research Services
    • Seminars & Conferences
    →
  • Publications→

Publications

Publications

Filter Results: (54) Arrow Down
Filter Results: (54) Arrow Down Arrow Up

Show Results For

  • All HBS Web  (209)
    • Faculty Publications  (54)

    Show Results For

    • All HBS Web  (209)
      • Faculty Publications  (54)

      Financial Misconduct And FraudRemove Financial Misconduct And Fraud →

      ← Page 2 of 54 Results →

      Are you looking for?

      →Search All HBS Web
      • 2019
      • Article

      The Frequency of Corporate Misconduct: Public Enforcement versus Private Reality

      By: Eugene F. Soltes
      Perceptions about the frequency of misconduct—among the public, academics and even regulators—have largely been formed by examining enforcement statistics, which rely on the detection and sanctioning of the misconduct. This study aims to illuminate the real occurrence... View Details
      Keywords: Fraud; Bribery; Misconduct; Organizations; Crime and Corruption
      Citation
      Read Now
      Related
      Soltes, Eugene F. "The Frequency of Corporate Misconduct: Public Enforcement versus Private Reality." Journal of Financial Crime 26, no. 4 (2019): 923–937.
      • September 2019 (Revised December 2023)
      • Case

      Accounting Fraud at Tesco Stores (A)

      By: Jonas Heese, Suraj Srinivasan and Julia Kelley
      This case describes the accounting fraud at Tesco Stores Limited (TSL), which was discovered by a senior accountant in TSL’s finance department. The accountant was concerned about TSL’s handling of commercial income, which, according to the accountant, overstated... View Details
      Keywords: Accounting; Crime and Corruption; Organizational Culture; Corporate Accountability
      Citation
      Educators
      Purchase
      Related
      Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (A)." Harvard Business School Case 120-032, September 2019. (Revised December 2023.)
      • February 2019
      • Article

      The Market for Financial Adviser Misconduct

      By: Mark Egan, Gregor Matvos and Amit Seru
      We construct a novel database containing the universe of financial advisers in the United States from 2005 to 2015, representing approximately 10% of employment of the finance and insurance sector. We provide the first large-scale study that documents the economy-wide... View Details
      Keywords: Financial Advisors; Brokers; Consumer Finance; Financial Misconduct And Fraud; FINRA; Financial Institutions; Crime and Corruption; Organizational Culture; Personal Finance; Financial Services Industry
      Citation
      Find at Harvard
      Purchase
      Related
      Egan, Mark, Gregor Matvos, and Amit Seru. "The Market for Financial Adviser Misconduct." Journal of Political Economy 127, no. 1 (February 2019): 233–295.
      • October 2018 (Revised October 2019)
      • Case

      Rio Tinto vs. the Securities and Exchange Commission

      By: Aiyesha Dey, Krishna G. Palepu and Sarah Gulick
      Keywords: Coal Mining; SEC Enforcement; FCPA; Mining; Fraud; Acquisition; Financial Reporting; Mergers and Acquisitions; Non-Renewable Energy; Ethics; Financial Management; Investment; Corporate Governance; Laws and Statutes; Lawsuits and Litigation; Risk Management; Risk and Uncertainty; Financial Services Industry; Financial Services Industry; Financial Services Industry; Mozambique; United States; Australia; England
      Citation
      Educators
      Purchase
      Related
      Dey, Aiyesha, Krishna G. Palepu, and Sarah Gulick. "Rio Tinto vs. the Securities and Exchange Commission." Harvard Business School Case 119-046, October 2018. (Revised October 2019.)
      • 2020
      • Working Paper

      Arbitration with Uninformed Consumers

      By: Mark Egan, Gregor Matvos and Amit Seru
      This paper studies the impact of the arbitrator selection process on consumer outcomes by examining roughly 9,000 consumer arbitration cases in the securities industry. Securities disputes present a good laboratory: arbitration is mandatory for all disputes,... View Details
      Keywords: Arbitration; Financial Advisers; Financial Advisors; Brokers; Consumer Finance; Financial Misconduct; Fraud; Personal Finance; Conflict and Resolution; Information; Fairness
      Citation
      SSRN
      Read Now
      Related
      Egan, Mark, Gregor Matvos, and Amit Seru. "Arbitration with Uninformed Consumers." Harvard Business School Working Paper, No. 19-046, October 2018. (Revise and Resubmit at the Review of Economic Studies. Revised May 2020. NBER Working Paper Series, No. 25150, October 2018)
      • Article

      Does Financial Misconduct Affect the Future Compensation of Alumni Managers?

      By: Boris Groysberg, Eric Lin and George Serafeim
      We explore how an organization’s financial misconduct may affect pay for former employees not implicated in wrongdoing. Drawing on stigma theory we hypothesize that although such alumni did not participate in the financial misconduct, and they had left the organization... View Details
      Keywords: Financial Misconduct; Stigma; Finance; Crime and Corruption; Executive Compensation; Employees; Compensation and Benefits
      Citation
      Read Now
      Related
      Groysberg, Boris, Eric Lin, and George Serafeim. "Does Financial Misconduct Affect the Future Compensation of Alumni Managers?" Harvard Business School Working Knowledge (December 6, 2017).
      • December 2016
      • Case

      Public Mission, Private Funding: The University of California, Berkeley

      By: William C. Kirby and Joycelyn W. Eby
      UC Berkley, long known as one of the leading public universities in both the U.S. and the world, has seen turbulent times recently. While student enrollment and costs have increased steadily in recent years, the school, which has been fiercely proud of its public... View Details
      Keywords: Public University; University Administration; Conflict Management; State Funding; Competition; Faculty Governance; University Of California Berkeley; Change Management; Volatility; Diversity; Residency; Higher Education; Philanthropy and Charitable Giving; Globalization; Policy; Leading Change; Crisis Management; Growth and Development Strategy; Organizational Design; Privatization; Problems and Challenges; Education Industry; United States
      Citation
      Educators
      Purchase
      Related
      Kirby, William C., and Joycelyn W. Eby. "Public Mission, Private Funding: The University of California, Berkeley." Harvard Business School Case 317-023, December 2016.
      • February 2016
      • Case

      Banking and Politics in Antebellum New York

      By: David Moss and Colin Donovan
      After a long period of solid Democratic control, Whigs secured a majority of seats in the New York State Assembly in 1837, the same year that a major financial panic had crippled the banking system and shaken public confidence in the state's governance. The next year,... View Details
      Keywords: Governance; Central Banking; Ethics; Laws and Statutes; Business and Government Relations; Government and Politics; History; New York (state, US)
      Citation
      Educators
      Related
      Moss, David, and Colin Donovan. "Banking and Politics in Antebellum New York." Harvard Business School Case 716-050, February 2016.
      • 2016
      • Article

      Scandal and Stigma: Does Corporate Misconduct Affect the Future Compensation of Bystander Managers?

      By: Boris Groysberg, Eric Lin and George Serafeim
      This paper explores whether a firm’s misconduct can affect the compensation of former managers who were neither at the firm at the time of misdeeds nor involved in the scandal. Results suggest that stigma may influence compensation of former managers, even in cases... View Details
      Keywords: Corporate Misconduct; Stigma; Executive Compensation
      Citation
      Register to Read
      Related
      Groysberg, Boris, Eric Lin, and George Serafeim. "Scandal and Stigma: Does Corporate Misconduct Affect the Future Compensation of Bystander Managers?" Academy of Management Annual Meeting Proceedings (2016).
      • July 2015
      • Article

      Executives' 'Off-the-Job' Behaviors and Financial Reporting Risk

      By: Robert Davidson, Aiyesha Dey and Abbie Smith
      We examine how executives' behavior outside the workplace, as measured by their ownership of luxury goods (low “frugality”) and prior legal infractions, is related to financial reporting risk. We predict and find that chief executive officers (CEOs) and chief financial... View Details
      Keywords: Management Teams; Behavior; Personal Characteristics; Crime and Corruption; Governance Compliance; Financial Reporting; Organizational Culture
      Citation
      Find at Harvard
      Read Now
      Related
      Davidson, Robert, Aiyesha Dey, and Abbie Smith. "Executives' 'Off-the-Job' Behaviors and Financial Reporting Risk." Journal of Financial Economics 117, no. 1 (July 2015): 5–28.
      • February 2014
      • Teaching Note

      Olympus (A)

      By: Jay W. Lorsch and Suraj Srinivasan
      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 the... View Details
      Keywords: Accounting; Corporate Governance; Corporate Accountability; Electronics Industry; Japan
      Citation
      Purchase
      Related
      Lorsch, Jay W., and Suraj Srinivasan. "Olympus (A)." Harvard Business School Teaching Note 114-072, February 2014.
      • September 2013
      • Case

      United Rentals (A)

      By: Jay W. Lorsch, Kathleen Durante and Emily McTague

      In December 1997 United Rentals (URI) went public on the NYSE. Ten years later, during the peak of the economic meltdown, the company's performance was in decline. United Rentals had experienced its share of problems in the prior years and was still struggling to... View Details

      Keywords: Board Of Directors; Board Dynamics; Accounting Fraud; Governance; Board Committees; Merger; Corporate Governance; Construction Industry; United States
      Citation
      Educators
      Purchase
      Related
      Lorsch, Jay W., Kathleen Durante, and Emily McTague. "United Rentals (A)." Harvard Business School Case 414-043, September 2013.
      • 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
      Citation
      Educators
      Purchase
      Related
      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; Green Technology Industry; Accounting Industry; Energy Industry
      Citation
      Educators
      Purchase
      Related
      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
      Citation
      Educators
      Purchase
      Related
      Srinivasan, Suraj, and Michael Norris. "Trouble Brewing for Green Mountain Coffee Roasters." Harvard Business School Case 113-035, December 2012.
      • 2013
      • Working Paper

      Securities Litigation Risk for Foreign Companies Listed in the U.S.

      By: Beiting Cheng, Suraj Srinivasan and Gwen Yu
      We study securities litigation risk faced by foreign firms listed on U.S. exchanges. We take into account not only the propensity for foreign firms to commit violations of U.S. securities laws but also the costs that investors face when suing foreign firms. We find... View Details
      Keywords: Litigation Risk; Cross Listing; Bonding; 10b-5; Securities Litigation; U.S.Listing; Class Action; Risk and Uncertainty; Debt Securities; Globalized Firms and Management; Ethics; Lawsuits and Litigation; United States
      Citation
      SSRN
      Related
      Cheng, Beiting, Suraj Srinivasan, and Gwen Yu. "Securities Litigation Risk for Foreign Companies Listed in the U.S." Harvard Business School Working Paper, No. 13-036, October 2012. (Revised March 2014.)
      • 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
      Citation
      Educators
      Purchase
      Related
      Lorsch, Jay W., Suraj Srinivasan, and Kathleen Durante. "Olympus (A) ." Harvard Business School Case 413-040, October 2012. (Revised July 2013.)
      • 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
      Citation
      Educators
      Purchase
      Related
      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.)
      • March 2011 (Revised February 2018)
      • Supplement

      Wealth Management Crisis at UBS (B)

      By: George Serafeim
      The case describes the resolution of the U.S. Department of Justice (DOJ) investigation for tax fraud and the increasing pressure on the wealth management business. View Details
      Keywords: Fraud; Regulatory Enforcement; Reputation Incentives; Crony Capitalism; Tax Havens; Legitimacy; Multinational; Strategic Change; Corporate Governance; Incentives; Transparency; Financial Services; Wealth; Taxation; Crime and Corruption; Global Range; Governance; Business and Government Relations; Asset Management; United States
      Citation
      Purchase
      Related
      Healy, Paul M., George Serafeim, and David Lane. "Wealth Management Crisis at UBS (B)." Harvard Business School Supplement 111-090, March 2011. (Revised February 2018.)
      • 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
      Citation
      Purchase
      Related
      Hawkins, David F., Suraj Srinivasan, and Akiko Kanno. "Kanebo Ltd. (C)." Harvard Business School Supplement 111-068, January 2011. (Revised August 2011.)
      • ←
      • 1
      • 2
      • 3
      • →

      Are you looking for?

      →Search All HBS Web
      ǁ
      Campus Map
      Harvard Business School
      Soldiers Field
      Boston, MA 02163
      →Map & Directions
      →More Contact Information
      • Make a Gift
      • Site Map
      • Jobs
      • Harvard University
      • Trademarks
      • Policies
      • Accessibility
      • Digital Accessibility
      Copyright © President & Fellows of Harvard College.