Auditing - Publications - Faculty & Research

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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

05 Nov 2007
What Do You Think?

Why Is Succession So Badly Managed?

"Perhaps the existence of a succession plan should be included in every BCP (Business Continuity Planning) assessment that is conducted by an audit firm for publicly-traded companies." Given the general importance of succession... View Details

Keywords: Re: James L. Heskett

07 Oct 2002
Research & Ideas

What Leaders Need to Do To Restore Investor Confidence

look at the design of option plans and be much more careful about the rate at which they vest. There'll be talk about whether some of the proceeds should go into incentive banks, with a claw-back if there's poor performance. We'll talk about whether directors on View Details

Keywords: by Harvard Management Update

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Board Diversity Network: 2024 Fall Events Recap - Blog: RGE Report

propels you into more powerful decision-making roles with far-reaching influence. Speaker Bios: Nisha Kumar Behringer (MBA 1995) is a Board Diversity Network steering committee member and serves as the Director & Chair of the Audit... 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

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

December 2004
Article

Market Valuation and Merger Waves

By: Matthew Rhodes-Kropf and S. Viswanathan

Does valuation affect mergers? Data suggest that periods of stock merger activity are correlated with high market valuations. The naïve explanation that overvalued bidders wish to use stock is incomplete because targets should not be eager to accept stock. However, we... View Details

Keywords: Mergers and Acquisitions; Valuation; Market Transactions; Value; Cash; Stocks; Corporate Social Responsibility and Impact; Bids and Bidding; Market Design; Stock Shares; Accounting Audits; Performance Evaluation

Citation

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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

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

Citation

Educators

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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

09 May 2018
Research & Ideas

A Simple Way for Restaurant Inspectors to Improve Food Safety

factories in the US,” Toffel says. Timing is everything Previous research showed that the accuracy of third-party audits is affected by factors such as the inspector’s gender and work experience. Ibáñez and Toffel wanted to look at the... View Details

Keywords: by Carmen Nobel; Food & Beverage; Service

01 Feb 1999
News

Fred Lazarus: Art Work at the Office

IV (MBA '66), who has led this august institution for the last twenty years, is neither. In fact, Lazarus claims no formal artistic training beyond auditing a single art history class in college. "When they interviewed me for the... View Details

Keywords: Jeffrey Lazar

01 Dec 2004
News

One-on-One with William H. Donaldson

Sarbanes-Oxley. We’ve also made changes in corporate governance — mandating independent audit committees, independent compensation committees, and independent nominating and corporate governance committees. All this has been part of a... View Details

Keywords: Roger Thompson; Finance; Administration of Economic Programs; Government

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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

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

June 2001 (Revised July 2001)
Case

Amazon.com in the Year 2000

By: Krishna G. Palepu and Jeremy Cott

An analyst's critique of Amazon's prospectus from the perspective of its bond holders. View Details

Keywords: Bonds; Accounting Audits; Financial Reporting; Governing and Advisory Boards; Internet and the Web; Forecasting and Prediction; Retail Industry

Citation

Educators

Purchase

05 Apr 2018
News

A Philanthropic Eye Reframes African American Abstract Art

being an artist was short-lived. She took a year off from her undergraduate studies at Dartmouth in an attempt to launch her ballet career, working as a waitress at a comedy club to pay for auditions and coaching. “I discovered I was... View Details

Keywords: Jill Radsken

November 2011
Article

Ownership Structure and Financial Constraints: Evidence from a Structural Estimation

By: Chen Lin, Yue Ma and Yuhai Xuan

This article examines the impact of the divergence between corporate insiders' control rights and cash-flow rights on firms' external finance constraints via generalized method of moments estimation of an investment Euler equation. Using a large sample of U.S.... View Details