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Show Results For
- All HBS Web
(560)
- News (97)
- Research (392)
- Events (3)
- Multimedia (4)
- Faculty Publications (269)
- 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
- 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
- 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
- 02 Feb 2002
- What Do You Think?
Will the Societal Effects of Enron Exceed Those of September 11?
outcome from Enron will likely be the enrichment of the very professions that contributed to the mess. First, there will be the obvious windfall of extra legal fees from Enron and related cases. Then it is quite likely that the accounting profession will be enriched... View Details
Keywords: by James Heskett
- Web
IFC: India; Development While Decarbonizing - India’s Path to Net Zero - Course Catalog
students (due to the nature of IFCs, auditing is not permitted) Course Overview The global race to eliminate greenhouse gases from the atmosphere has started in full earnest. The stakes are high; emissions released by human activities are... 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
- 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 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 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
- 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
- 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
- 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
- 28 Apr 2003
- Research & Ideas
Shareholders Key to Corporate Reform
more balanced and comprehensive if management believes that directors might seek an independent opinion. It should be noted that there is a precedent for providing directors with independent funding: The Sarbanes-Oxley Act requires that View Details
- 21 Dec 2009
- Research & Ideas
Good Banks, Bad Banks, and Government’s Role as Fixer
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 after-the-fact audit by the Comptroller... View Details
- 01 Mar 2023
- News
March 2023 Alumni and Faculty Books
board papers, policy papers, management strategy reports, business proposals, a commission of inquiry report, minutes of meeting, corporate letters, audit reports, opinion editorials and blog articles. The author also taught a course on... View Details