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Publications

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  • All HBS Web  (560)
    • News  (97)
    • Research  (392)
    • Events  (3)
    • Multimedia  (4)
  • Faculty Publications  (269)

Show Results For

  • All HBS Web  (560)
    • News  (97)
    • Research  (392)
    • Events  (3)
    • Multimedia  (4)
  • Faculty Publications  (269)
← Page 21 of 560 Results →
  • Web

Managing Customers for Growth - Course Catalog

Customer-Driven Growth Focuses on valuing customers, assessing customer-base dynamics, and measuring growth strategies. Students will analyze customer data and perform a Customer-Base Audit exercise to evaluate business health. Topics... View Details
  • 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
  • 08 Jul 2002
  • What Do You Think?

Have We Carried the Concept of Alignment Too Far?

Financial and Accounting Standards Board, new New York Stock Exchange rulings regarding board composition and other matters, and a Corporate and Auditing Accountability, Responsibility, and Transparency Act (CAARTA) by Congress. A... View Details
Keywords: by James Heskett
  • 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
  • 01 May 2000
  • What Do You Think?

Can You Hard-Wire Performance?

divisions of Big 5 professional service firms to separate themselves from their auditing colleagues in order to enable consultants to take equity positions in their clients' firms. Ilyas Naibov-Aylisli suggested it would be a good way to... View Details
Keywords: by James Heskett
  • 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
  • 01 Jun 2018
  • News

Disrupting India’s Dental Market

management” system to other chains. About one-third of Clove’s procedures are audited by colleagues who examine anonymized X-rays as a form of what Singh calls peer review, a process that he says can be useful anywhere. “It becomes a... View Details
Keywords: Sasha Issenberg
  • 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
  • Fast Answer

Digital Innovation and Transformation: Resources useful for Course Assignments

companies, capital transactions, auditable financials, earnings call transcripts, key developments, and more.   View Details
  • 01 Dec 2022
  • News

Program Catalyzes New Streams of Research

and racism are built into markets, business systems, and technology. The T.R.A.P. Lab has developed an algorithm audit platform that collects data about the outcome of an algorithm within a particular context and then assesses its impact... View Details
Keywords: Jennifer Gillespie
  • 01 Mar 2025
  • News

On The Case: The Base Factor

insights that we develop collectively is very, very rich,” she says. A customer-base audit is not about knowing the customer in a traditional market-research sense, Ascarza explains, but rather looking at dynamics of historical data to... View Details
Keywords: Jen McFarland Flint
  • 16 Sep 2014
  • First Look

First Look: September 16

their experience, gender, and professional training; their ongoing relationships with suppliers; and the gender diversity of their audit teams. By providing the first comprehensive and systematic findings on supply chain View Details
Keywords: Sean Silverthorne
  • 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
  • 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
  • 03 Apr 2009
  • What Do You Think?

How Much Obsolescence Can Business and Society Absorb?

personal level, C. J. Cullinane reported that "I work with keeping up with technology but the newspapers and books are my anchor . [They also leave] a good audit trail." Phil Clark said, "Ultimately, when a person becomes... View Details
Keywords: by Jim Heskett; Publishing; Journalism & News
  • 01 Jan 2004
  • News

Barbara Hackman Franklin, MBA 1964

corporate auditing and financial reporting. "Integrity and high ethical standards are an essential part of the process." Reforms such as the Sarbanes-Oxley Act are making a difference, continues Franklin. "We don't want to go too far with... View Details
  • November 1999
  • Background Note

Recognizing Revenues and Expenses: Realized and Earned

By: Robert S. Kaplan
Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details
Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry
Citation
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Kaplan, Robert S. "Recognizing Revenues and Expenses: Realized and Earned." Harvard Business School Background Note 100-050, November 1999.
  • March 1985 (Revised November 1985)
  • Case

Wilmington Tap and Die

By: Robert S. Kaplan
The general manager of a division manufacturing taps and dies must decide whether to continue a major capital investment program. The program was designed to replace aging mechanical machines with modern, electronically controlled equipment. A post-audit, after an... View Details
Keywords: Capital Budgeting; Investment; Accounting Audits; Cost Management; Technological Innovation; Information Technology; Performance Productivity; Production; Management Analysis, Tools, and Techniques; Manufacturing Industry
Citation
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Kaplan, Robert S. "Wilmington Tap and Die." Harvard Business School Case 185-124, March 1985. (Revised November 1985.)
  • 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
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Palepu, Krishna G., and Jeremy Cott. "Amazon.com in the Year 2000." Harvard Business School Case 101-045, June 2001. (Revised July 2001.)
  • 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
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