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  • 20 Dec 2006
  • Op-Ed

Investors Hurt by Dual-Track Tax Reporting

change would save the considerable resources now dedicated to dual-reporting system compliance and allow for a lower marginal rate. Rough estimates are that a 15 percent tax on reported GAAP profits would be revenue-neutral for the... View Details
Keywords: by Mihir Desai
  • Web

Security & Privacy | Information Technology

risk. Policies & Governance Policies and guidelines are in place at Harvard Business School and across Harvard to help the community ensure compliance and understanding of how to use technology and devices effectively and securely.... View Details
  • Web

Demo Day | New Venture Competition

AI-powered compliance automation platform that helps energy producers streamline regulatory compliance and reduce costs. By leveraging large language models, Theseus AI automates regulatory tracking, report... View Details
  • 24 Apr 2012
  • First Look

First Look: April 24

primarily at auditors (both external and internal), risk managers, accountants, CFOs, and consultants, Effective Auditing for Corporates covers the following: 1) compliance and the corporate audit, 2) fraud detection, 3) risk-based... View Details
Keywords: Carmen Nobel
  • 02 Jul 2024
  • Blog Post

Climate Story #19: Nicole Neeman Brady (MBA 2008): The Critical Role of Business in Tackling Water Challenges

municipal water systems remove six synthetic chemicals linked to cancer and other health problems from tap water. PFAS (Per- and Polyfluorinated Substances) are better known as “forever chemicals” and at a minimum, the EPA’s cost of View Details
  • 06 Jun 2013
  • Op-Ed

How to Do Away with the Dangers of Outsourcing

Staffing, risks, benefits, and regulatory compliance are all increasingly externalized, most often to parts of the world where need routinely trumps prudence. Rather than manage their own corporate assets, CEOs and other top executives of... View Details
Keywords: by Ranjay Gulati; Manufacturing; Apparel & Accessories; Fashion
  • 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
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  • September 2006
  • Tutorial

Internal Control Process - Online Tutorial

By: David F. Hawkins
Introduces the Internal Control Process by detailing its five components: 1) the internal control environment, 2) risk assessment, 3) internal control activities, 4) information and communications, and 5) monitoring. Includes multiple review exercises throughout the... View Details
Keywords: Accounting; Communication; Assets; Governance Compliance; Governance Controls; Policy; Information; Code Law; Risk Management; System; Online Technology
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  • 19 Jul 2016
  • First Look

July 19, 2016

external compliance pressure in their domestic institutional environment, when their buyers take a cooperative approach to monitoring, and when their auditors are highly trained. We find, further, that a cooperative approach to monitoring... View Details
Keywords: Sean Silverthorne
  • February 2009 (Revised April 2011)
  • Case

Yahoo! in China (A)

By: Sandra J. Sucher and Daniel Baer
In 2007 Jerry Yang, CEO of Yahoo!, was lambasted by U.S. Representative Tom Lantos, chairman of the U.S. House Committee on Foreign Affairs, for Yahoo's role in the arrest and imprisonment of Chinese journalist and democracy advocate Shi Tao. The case describes the... View Details
Keywords: Ethics; Cross-Cultural and Cross-Border Issues; Governance Compliance; Laws and Statutes; Rights; Business and Government Relations; Internet; Information Technology Industry; China; United States
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  • 01 Jun 2010
  • Sharpening Your Skills

Sharpening Your Skills: Social Reporting

accountability demands. HBS professor Alnoor Ebrahim examines the tradeoffs inherent in a range of accountability mechanisms. Key concepts include: Accountability is not simply about compliance with laws or industry standards, but is more... View Details
Keywords: by Staff
  • Web

Strategic Plan | Information Technology

Assets We establish a security-first mindset across HBS to proactively identify, assess, and remediate vulnerabilities. We also ensure compliance with privacy standards and regulations while establishing balanced security policies that... View Details
  • 09 Jun 2003
  • Research & Ideas

Incentives and Operational Excellence

was rented out and at what price. Rentrak monitored the scanner data and performed audits and spot checks to monitor compliance with the revenue-sharing contracts. Fifty years ago, Narayanan added, the movie industry did almost the same... View Details
Keywords: by Martha Lagace
  • Web

FERPA Information | HBS Online

File a complaint with the U.S. Department of Education if they believe Harvard Business School Online has not complied with the requirements of FERPA; Be fully informed of their rights under FERPA. Complaints regarding alleged violation of rights of students under... View Details
  • 18 Jul 2005
  • Research & Ideas

Time to Rethink the Corporate Tax System?

compliance function to being a profit center. The ratio of corporate taxes to GDP declined through the late 1990s even during an economic expansion. There has been a growing disconnect between the income reports to capital markets and tax... View Details
Keywords: by Ann Cullen
  • January 2006 (Revised November 2006)
  • Case

Blogs at Dresdner Kleinwort Wasserstein (A)

In May 2005, JP Rangaswami, the chief information officer at investment bank Dresdner Kleinwort Wasserstein (DrKW), wonders how to extend the bank's use of blogs. Corporations are now increasingly using these tools to diffuse news, opinions, and knowledge and improve... View Details
Keywords: Blogs; Information Technology; Performance Productivity; Governance Compliance; Investment Banking; Banking Industry; Financial Services Industry
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  • August 2020
  • Article

Improving Working Conditions in Global Supply Chains: The Role of Institutional Environments and Monitoring Program Design

By: Jodi L. Short, Michael W. Toffel and Andrea R. Hugill
Activism seeking to improve labor conditions in global supply chains has led many transnational corporations to adopt codes of conduct and monitor suppliers for compliance. Drawing on thousands of audits conducted by a major social auditor, we identify structural... View Details
Keywords: Monitoring; Supplier Relationship; Sustainability; Sustainability Management; Sustainable Operations; Sustainable Supply Chains; NGO; Operations; Supply Chain Management; Governance Compliance; Corporate Social Responsibility and Impact; Global Range; Working Conditions
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  • March 2012
  • Background Note

Managing the Layoff Process: France

By: Sandra J. Sucher
This note is an overview of the context for managing layoffs in France. It describes the legal responsibilities of managers in conducting layoffs, recent unemployment trends, and the financial, health, training, job placement, and other benefits that laid-off employees... View Details
Keywords: Job Cuts and Outsourcing; Resignation and Termination; Compensation and Benefits; Ethics; Management; Employees; Governance Compliance; France
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  • 01 Dec 2016
  • News

HBS Alumni On Leading Their Alma Mater

increased federal regulations and compliance costs. The demands on universities mount each year. There are innovations to pursue and everyday activities to preserve all while trying to keep everything affordable and ensure financial... View Details
Keywords: Dan Morrell
  • 01 Dec 2013
  • News

Case Study: Citizen Buffett

compliance with its loan covenants. The decision to sell its newspapers—a move that would help raise the cash necessary to comply with a time-sensitive refinancing agreement—was announced in February 2012. "The company's difficult... View Details
Keywords: Blagg, Deborah; Publishing Industries (except Internet); Information