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  • 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
  • 24 Nov 2014
  • Research & Ideas

Corrupting Silence: Companies Must Speak Up Against Bribes

for the company. It was about keeping the business unit alive and not jeopardizing thousands of jobs overnight." A financial analysis of the return on such contracts called those beliefs into question. "After completing a thorough audit... View Details
Keywords: by Michael Blanding
  • 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
  • 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
  • 21 Aug 2012
  • First Look

First Look: August 21

management roles of management, audit committee and the external auditor. Purchase this case:http://hbr.org/search/113002-PDF-ENG How Much? (A) Clayton RoseHarvard Business School Case 313-004 The leader of a small business team must deal... View Details
Keywords: Sean Silverthorne
  • 15 May 2013
  • Research & Ideas

From McRibs to Maseratis: The Power of Scarcity Marketing

out of those days, hugging turns and accelerating through straightaways like he was auditioning for a car commercial. Recently, he decided to insure his car full-time, but now, he says, driving is "just about contained road rage and... View Details
Keywords: Re: Michael I. Norton
  • 25 Oct 2004
  • Research & Ideas

Planning for Surprises

document the dysfunctional role of the airlines in weakening airline security throughout the '90s and into the twenty-first century. We also show the dysfunctional role of the lead auditing firms in keeping auditor independence from... View Details
Keywords: by Martha Lagace
  • 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
  • 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
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  • 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
  • 03 Apr 2012
  • First Look

First Look: April 3

auditor for both the financial and nonfinancial information contained in the integrated report, but these are covered by separate assurance opinions. Among the challenges of providing an integrated audit is getting the internal... View Details
Keywords: Carmen Nobel
  • 20 Jan 2003
  • Research & Ideas

Fixing Corporate Governance: A Roundtable Discussion at Harvard Business School

parts of the organization. With deficient information and knowledge, you can't put all the pieces together or understand when something might be going wrong. Jay Lorsch: There was a cycle of greed throughout the system, and boards, for their part, allowed it to go... View Details
Keywords: by Garry Emmons
  • Web

IFC: Singapore; Shaping a Global Innovation Hub - Course Catalog

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, auditing is not permitted) Career... View Details
  • 01 Jan 2003
  • News

Charles O. Rossotti, MBA 1964

information you have. Ultimately, this process leads you to a zone for judgment; it's a process I have used throughout my career." COMMUNITY OUTREACH Director, The Council for Excellence in Government Director, Capital Partners for Education Director, View Details
  • 19 Mar 2013
  • First Look

First Look: March 19

recently faced a corruption enforcement action, employ a Big Four audit firm, and have a higher percentage of independent directors. Controlling for these effects, we find that firms with abnormally low anticorruption efforts have... View Details
Keywords: Sean Silverthorne
  • 05 Jul 2011
  • First Look

First Look: July 5

of IFRS Authors:Karthik Ramanna and Ewa Sletten Abstract If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several... View Details
Keywords: Sean Silverthorne
  • 06 Aug 2013
  • First Look

First Look: August 6

displeasure over the directors' ineffectiveness at monitoring managers. In a sample of securities class-action lawsuits from 1996 to 2010, about 11% of independent directors are named as defendants. The likelihood of being named is greater for View Details
Keywords: Anna Secino
  • 30 Oct 2007
  • First Look

First Look: October 30, 2007

Harmonizing Accounting Standards Really Harmonize Accounting?: Evidence from Non-U.S. Firms Adopting US GAAP Authors:Mark T.Bradshaw and Gregory S. Miller Periodical:Journal of Accounting, Auditing and Finance (forthcoming) Abstract... View Details
Keywords: Sean Silverthorne
  • 17 Mar 2015
  • First Look

First Look: March 17

their ongoing relationships with suppliers; and the gender diversity of their audit teams. Providing the first comprehensive and systematic findings on supply chain monitoring, our study identifies previously overlooked transaction costs... View Details
Keywords: Sean Silverthorne