Auditing - Publications - Faculty & Research

01 Sep 2005
News

Predictable Surprises

deals extensively with the fall of Enron. Could you comment on the auditing industry’s failure to bring that company’s problems to light? The auditing industry has failed us over and over again in recent... View Details

Keywords: Deborah Blagg; Business Schools & Computer & Management Training; Educational Services

June 2005 (Revised July 2009)
Case

Financial Reporting Problems at Molex, Inc. (A)

By: Paul M. Healy

Following an accounting problem at Molex, the firm's auditors request changes in management. The board of directors has to decide whether the auditors' concerns have merit or whether, as management argues, the accounting issue is immaterial. View Details

Keywords: Managerial Roles; Governing and Advisory Boards; Financial Reporting; Relationships; Resignation and Termination; Accounting Audits

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10 Feb 2021
Blog Post

What You Can Do to Create an Anti-Racist Organization

learn, and discuss is a central part of this work.” Audit Your Policies “Do an audit of your policies and assess if policies are reinforcing the marginalization of any group,” Manso-Brown recommended. This... View Details

Profile

Larry Braithwaite

understanding of housing issues, Larry is actively auditing a research team as part of a field study seminar on affordable housing offered by Professor Retsinas who runs Harvard University's Joint Center for Housing Studies, a... View Details

December 2007 (Revised June 2009)
Case

KPMG (A): A Near-Death Experience

By: Robert G. Eccles and Eliot Sherman

Describes the way in which "Big Four" auditor KPMG dealt with an indictment stemming from the firm's sale of tax shelters. In 2005 Tim Flynn has been KPMG Chairman for a matter of days when he learns that the government is preparing to indict the firm on charges of... View Details

Keywords: Accounting Audits; Crime and Corruption; Taxation; Lawsuits and Litigation; Crisis Management; Partners and Partnerships; Accounting Industry; Service Industry

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23 Feb 2021
Research & Ideas

COVID-19 Shines New Light on Working Conditions in Supply Chains

purchase in their contracts, and also by having the brand’s staff or a third party audit these supplier factories to check. Kost: Do you think that consumers are aware of the working conditions among the suppliers for their favorite... View Details

Keywords: by Danielle Kost; Apparel & Accessories

01 Oct 2002
News

Sam Hayes

Another crucial step would be to ensure that public accounting firms once again become bona fide watchdogs. Too often, lucrative consulting contracts have caused accounting firms to relax their auditing standards to placate management.... View Details

Keywords: Garry Emmons

19 Jun 2014
News

Turning "Black Gold" to Green

Capturing industrial carbon dioxide and pumping it back underground to help extract energy from old, unproductive oil fields seems like a plan that might be good in theory but is probably too complicated to pull off in the real world. Just don't tell that to Justin... View Details

Keywords: Ralph Ranalli; Oil and Gas Extraction; Mining

Web

Diversity on Teams: Our Own Harvest - Race, Gender & Equity

Safety So it’s not enough for an employer to say, “I want a more diverse workplace” or “I am going to use automated hiring and therefore eliminate human bias.” The employer actually should do audits of the results coming out of this... View Details

21 Jun 2010
Research & Ideas

Strategy and Execution for Emerging Markets

mature markets. It could help managers audit any given emerging market and its different institutional voids. Managers can then tailor-make their strategy to a particular market, given that different elements are missing in different... View Details

Keywords: by Martha Lagace

05 May 2003
Research & Ideas

Greed, Fear, and The System Hinder Corporate Reform

governance. According to Grace Hinchman, senior vice president for public affairs at Financial Executives International, chief financial officers need to become more responsive to a smarter audit committee, and shareholders have a... View Details

Keywords: by Martha Lagace

13 Jan 2021
News

Stress Test

lock, but the company soon expanded its focus to B2B sales in the health care sector. Its clients now include sites responsible for COVID-19 testing and vaccine distribution, which require both security and a reliable audit log. The... View Details

27 Apr 2010
First Look

First Look: April 27

ideas across academic communities. The Predictive Value of Accruals and Consequences for Market Anomalies Authors:Francois Brochet, Seunghan Nam, and Joshua Ronen Publication:The Journal of Accounting, Auditing and Finance (forthcoming)... View Details

Keywords: Martha Lagace

30 Jun 2003
Research & Ideas

Computer Security is For Managers, Too

but they will inform the process by asking questions like "How do we keep suppliers from accessing the payroll data?" Just as companies keep an eye on their equipment and supplies by conducting scheduled audits and random spot... View Details

Keywords: by Robert D. Austin & Christopher A.R. Darby

11 Mar 2014
First Look

First Look: March 11

change initiatives-Predictability, Teaming and Open Communication, and Results Only Work Environment-that alter the structure and culture of work in ways that enable better work and better lives. August 2013 Tax Administration Review Randomized Tax Enforcement... View Details

Keywords: Sean Silverthorne

Web

Cross-Registration | MBA

The link to the poll becomes active on January 22, 2025. Note: Students hoping to audit a course (including Harvard Fellows) should not fill out this poll, but should instead fill out the Auditor Poll found under Auditors and Harvard... View Details

20 May 2016
Op-Ed

World Health Organization Lacks Leadership to Combat Pandemics

public health ministries meet standards for pandemic risk preparedness, resource allocation, and monitoring capability. A country that doesn't pass an annual audit on these dimensions could be denied World Bank funding and other... View Details

Keywords: by John Quelch; Health

October 1993 (Revised February 1995)
Case

Dendrite International

By: Frank V. Cespedes and Marie Bell

Dendrite International is a $23 million (1992 revenues) supplier of sales automation software to pharmaceuticals companies in Europe, Japan, and the United States. The firm's strategy has depended on being a full-service supplier to multinational firms. Impending... View Details

Keywords: Accounting Audits; Cost vs Benefits; Forecasting and Prediction; Marketing Strategy; Risk and Uncertainty; Sales; Competitive Advantage; Information Technology Industry; Japan; Europe; United States

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IFC: Silicon Valley; Disrupting Silicon Valley with AI - Course Catalog

Policies and Course Fee & Financial Aid . Visit IFC Financial Aid for a quick assessment to determine your eligibility and process or contact finaid@hbs.edu for more information. Enrollment Capacity : Limited to 45 MBA students (due to the nature of IFCs, View Details