Publications

winter 1986
Article

Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms

By: Paul M. Healy and Tom Lys

Keywords: Accounting Audits; Change; Business Ventures; Mergers and Acquisitions

January 2006
Article

Reports of Solving the Conflicts of Interest in Auditing Are Highly Exaggerated

By: Max H. Bazerman, Don A. Moore, Philip E. Tetlock and Lloyd Tanlu

Keywords: Conflict of Interests; Information; Accounting Audits

Web

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Fast Answer

Tax news and analysis

href="https://search-proquest-com.ezp-prod1.hul.harvard.edu/accounting?accountid=11311" target="new">Accounting and Tax Newspapers Database: Source of over 600 tax and accounting journals (HarvardKey login). Internal Revenue Service... View Details

Profile

Carol Lauson

Junior Achievement project, and in high school, membership in the Business Professionals of America, which took her all the way to the nationals in a business exam competition. "I like numbers," Carol says, "so I was naturally attracted to View Details

22 Sep 2014
Op-Ed

Online Banks Fill Funding Needs for Small Business

which other online upstarts such as Amazon.com changed retail and Square changed the small business payments business. A few factors account for the rapid growth of the entrants. First, institutional debt and equity investors have been... View Details

Keywords: by Karen Mills; Banking; Financial Services

10 Nov 2009
First Look

First Look: Nov. 10

Author:Francois Brochet Publication:The Accounting Review (forthcoming) Abstract This paper examines the information content of Form 4 filings under the more timely disclosure regime introduced by Section 403 of the Sarbanes-Oxley Act of... View Details

Keywords: Martha Lagace

02 Oct 2007
First Look

First Look: October 2, 2007

Tatiana Sandino Abstract In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004—the first case where the SEC has allowed an View Details

Keywords: Martha Lagace

July 1989 (Revised April 2001)
Case

Kanthal (A)

By: Robert S. Kaplan

Multinational company needs an improved cost system to determine the profitability of individual customer orders. Its strategy is to have significant sales and profitability growth without adding additional administrative and support people. The new cost system... View Details

Keywords: Cost Accounting; Earnings Management; Cost Management; Financial Management; Multinational Firms and Management; Business or Company Management; Customer Relationship Management; Sales; Business Strategy; Profit; Electronics Industry

19 Nov 2013
First Look

First Look: November 19

Publications August 2013 American Economic Journal: Macroeconomics Accounting for Crises By: Nagar, Venky, and Gwen Yu Abstract—We provide one of the first empirical evidence consistent with recent macro global-game crisis models, which... View Details

Keywords: Sean Silverthorne

2021
Article

Decarbonizing Everything

By: Alex Cheema-Fox, Bridget LaPerla, George Serafeim, David Turkington and Hui (Stacie) Wang

We analyze how the use of different climate risk measures leads to different portfolio carbon outcomes and risk-adjusted returns. Our findings are synthesized in a rules-based investment framework, which selects a different type of climate metric across industries and... View Details

Keywords: Climate Risk; ESG; ESG (Environmental, Social, Governance) Performance; ESG Disclosure; ESG Disclosure Metrics; ESG Ratings; Investing; Investing For Impact; Investment Strategy; Environment; Decarbonization; Climate Change; Environmental Sustainability; Environmental Management; Environmental Accounting; Investment; Strategy; Investment Portfolio; Investment Return

SSRN

27 Sep 2004
Research & Ideas

IBM Finds Profit in Diversity

responsibility, would add little to the candidate's development. Instead she was given a general management assignment—and the team got a signal from the CEO about his commitment to diversity. His behavior communicated a sense of appreciation and View Details

Keywords: by David A. Thomas

April 2009 (Revised March 2010)
Case

Nippon Steel Corporation

By: Srikant M. Datar and Akiko Kanno

Nippon Steel Corporation, the largest Japanese steel producer and second largest in the world faces challenges in pursuing strategy to become a true global player. Nippon Steel had long been the top Japanese company, however the emergence of a global player,... View Details

Keywords: History; Corporate Strategy; Problems and Challenges; International Accounting; Change Management; Restructuring; Competitive Strategy; Emerging Markets; Globalization; Global Strategy; Steel Industry; Japan

October 2007 (Revised May 2009)
Case

Offering the Right Service in the Right Place: Growing Orthopedics at the Brigham and Women's/Faulkner (BW/F) Hospitals

By: V.G. Narayanan, Michael G. Wilson and Rachel Gordon

After the merger of two local hospitals, hospital leaders much decide how to reorganize services to take advantage of newly created efficiencies. Focuses on the Orthopedics department at one of the hospitals. View Details

Keywords: Cost Accounting; Mergers and Acquisitions; Cost vs Benefits; Service Operations; Organizational Structure; Performance Efficiency; Competitive Advantage; Health Industry

February 1998 (Revised September 1998)
Case

Insteel Wire Products: ABM at Andrews

By: V.G. Narayanan and Ratna G. Sarkar

Insteel implements an activity-based costing (ABC) system in 1996. It finds pallet nails to be its most profitable product and decides to expand the number of cells making pallet nails from two to four. A repeat of the ABC study in 1997 shows pallet nails have become... View Details

Keywords: Cost Accounting; Expansion; Resource Allocation; Activity Based Costing and Management

19 Dec 2005
Research & Ideas

Public Education Goes to School

organizational coherence in support of the strategy Developing and managing human capital Allocating resources in alignment with the strategy Using performance data for decision making and accountability Here's how these play out on the... View Details

Keywords: by Mallory Stark; Education

April 1988 (Revised March 1991)
Case

Tektronix: Portable Instruments Division (A)

Tektronix's Portable Instruments Division has recently converted to a JIT production process. The existing cost system was designed for conventional manufacturing and is obsolete. The case describes the new material-burdening system the firm implemented. This system... View Details

Keywords: Cost Accounting; Production; Management Systems; Manufacturing Industry