Publications

11 Oct 2022
News

On Balance

small, 35-person Workplace Gender Equality Agency not only as a resource for business, but also as an advocate for societal change. Its current initiatives include a toolkit for companies that want to perform a gender-pay-gap audit and a... View Details

Keywords: April White

20 Jan 2010
First Look

First Look: Jan. 20

self-report of a licensee. Self-reporting gives rise to demand for auditing by the licensor or third-party attestation by the licensee. We characterize the optimal royalty contract, accounting system choice by the licensee, and View Details

Keywords: Martha Lagace

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

July 2001 (Revised October 2001)
Case

Policy Management Systems Corp.: The Financial Reporting Crisis

Tim Williams, the new CFO of a publicly-traded enterprise software company, attempts to rebuild his company's reputation for reliable financial reporting following a highly visible financial reporting crisis. The crisis begins with an earnings shortfall warning, which... View Details

Keywords: Accrual Accounting; Revenue Recognition; Capital Markets; Policy; Corporate Governance; Accounting Audits; Technology Industry

October 1989
Background Note

Managing Major Accounts

By: Frank V. Cespedes

Written as an introduction to a module in the second-year MBA course, Marketing Implementation. Discusses issues encountered in the selling and management of major accounts. The topics covered include: 1) reasons for the increasing importance of major account... View Details

Keywords: Accounting Audits; Marketing; Marketing Strategy; Consumer Behavior; Market Participation; Relationships; Salesforce Management

10 Oct 2017
News

Finish What You Start-up

Angie Hicks (MBA 2000) is cofounder and CMO of the popular online ratings website Angie’s List. In this interview she reflects on the challenges––and advantages––of starting her company away from Silicon Valley: “Don't take yourself too seriously. I think a lot of... View Details

01 Apr 2000
News

Q & A: A Conversation with IRS Chief Charles Rossotti

ever been audited? For many years, I've had a tax preparer do my return; I'm always too busy. And yes, one of the perks of being commissioner is that they give you an audit before they let you have the position. I'm happy to report that... View Details

Keywords: Garry Emmons

Web

Cross-Registration | MBA

link to the poll becomes active on August 28, 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 Fellows... View Details

Web

IFC: Saudi Arabia; Economic Diversification - Course Catalog

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: Limited to 45 MBA students (due to the nature of IFCs, View Details

22 Nov 2016
First Look

November 22, 2016

résumé audit study, we examine racial minorities’ attempts to avoid anticipated discrimination in labor markets by concealing or downplaying racial cues in job applications, a practice known as "résumé whitening." Interviews with racial... View Details

Keywords: Sean Silverthorne

November 1999 (Revised November 2000)
Case

International Business Machines Corporation (C)

By: David F. Hawkins

A financial analyst is examining IBM's 1998 tax note to understand better how the company's 1998 tax note was determined. Teaching purpose: Illustrates deferred tax accounting. View Details

Keywords: History; Earnings Management; Taxation; Decision Making; Business Model; Business Earnings; Information Infrastructure; Mathematical Methods; Private Sector; Accounting Audits; Accounting Industry; Computer Industry

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