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Show Results For
- All HBS Web
(560)
- News (97)
- Research (392)
- Events (3)
- Multimedia (4)
- Faculty Publications (269)
- 03 Jan 2018
- What Do You Think?
In the Wake of #MeToo, Should Corporate Boards Hire Compliance Officers?
systems." Citing Robert Clarke, past Dean of Harvard Law School, Joe recalled Clarke noted that "Boards could be stewards of the corporation, looking after its long term health, or compliance officers using the Board's time to View Details
Keywords: by James Heskett
- Web
IFC: Japan; Exploring Japan's Innovation Ecosystem - Course Catalog
Course 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: Limited to 45 MBA students (due to the nature of IFCs, View Details
- May 2011 (Revised June 2011)
- Case
The Crisis at Tyco - A Director's Perspective
By: Suraj Srinivasan and Aldo Sesia
In 2002, Wendy Lane had been a member of the board of directors at Tyco International a little more than a year when the company's CEO Dennis Kozlowski and other top executives were accused of fraud, which ultimately led to resignations, imprisonments, lawsuits, and... View Details
Keywords: Management Teams; Reputation; Governing and Advisory Boards; Crisis Management; Accounting Audits; Problems and Challenges; Risk Management; Finance; Managerial Roles; Lawsuits and Litigation; Service Industry; United States
Srinivasan, Suraj, and Aldo Sesia. "The Crisis at Tyco - A Director's Perspective." Harvard Business School Case 111-035, May 2011. (Revised June 2011.)
- March 2010
- Article
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
By: Ian D. Gow, Daniel Taylor and Gaizka Ormazabal
We review and evaluate the methods commonly used in the accounting literature to correct for cross-sectional and time-series dependence. While much of the accounting literature studies settings in which variables are cross-sectionally and serially correlated, we find... View Details
Keywords: History; Cost of Capital; Activity Based Costing and Management; Performance Evaluation; Cost Accounting; Time Management; Research; Mathematical Methods; Equity; Borrowing and Debt; Accounting Audits; Accounting Industry
Gow, Ian D., Daniel Taylor, and Gaizka Ormazabal. "Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research." Accounting Review 85, no. 2 (March 2010): 483–512.
- 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
- September 1992 (Revised March 1997)
- Case
Summit Distributors (A)
By: William J. Bruns Jr. and Amy P. Hutton
Summit Distributors was in danger of violating loan covenants because of slow economic activity and forecasted losses and was faced with a choice. Changing the inventory valuation method from LIFO to FIFO would avoid default but would require higher future income... View Details
Keywords: Taxation; Cost Accounting; Cash Flow; Interest Rates; Economic Systems; Borrowing and Debt; Financial Statements; Valuation; Accounting Audits; Financing and Loans; Accounting Industry; Legal Services Industry
Bruns, William J., Jr., and Amy P. Hutton. "Summit Distributors (A)." Harvard Business School Case 193-053, September 1992. (Revised March 1997.)
- 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
- 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
- 22 Feb 2010
- Research & Ideas
Manager Visibility No Guarantee of Fixing Problems
on a well above average 91 percent, and providing feedback on 83 percent. So why wasn't this organization rewarded with a better organizational climate and performance? Tucker and Singer went back to the interviews and observational data. The answer, they say, is... View Details
- 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
Hawkins, David F. "International Business Machines Corporation (C)." Harvard Business School Case 100-034, November 1999. (Revised November 2000.)
- 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
- 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
- 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
- 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
- 07 Jul 2010
- First Look
First Look: July 7
even small differences in members' status perceptions—differences that may not be apparent to the members themselves—can diminish coordination, generate task conflict, and weaken performance. Survey data from a longitudinal field study of 89 consulting and View Details
Keywords: Martha Lagace
- 01 Dec 2009
- News
An Action Plan for Economic Recovery
rationale. For instance, the government bailed out Bear Stearns, but why not Lehman Brothers? Ironically, Congress in 1991 passed a statute establishing specific procedures (including stating a rationale) to be followed before a bank could be rescued and mandating an... View Details
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
should be in place so this disconnect cannot be exploited by the corporation or the manager. In financial reporting, auditing and reporting conservatism are two such technologies. 2. Corporate accountability reports should also have the... View Details
- 01 Dec 2008
- News
Lesson from the Fall
precisely what Enron lacked in its governance practices: Sustained attention to the qualitative objectives and ethical standards of the organization; Balanced incentives that reward and penalize results other than economic performance; Systematic View Details
- 01 Sep 2005
- News
One-on-One with Thomas Riley
he is a former Ironman triathlete who, egged on by his children, once toyed with the idea of auditioning for Survivor. Of his current job, Riley observes, “I’m not making a career of this, and there’s a certain freedom, even power, in... View Details