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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 25 of 560 Results →
  • 19 Jun 2007
  • First Look

First Look: June 19, 2007

demand for auditing by the licensor. We characterize the optimal royalty contract, accounting system choice by the licensee, and audit strategy choice by the licensor. We show when the owner prefers to... View Details
Keywords: Martha Lagace
  • 01 Sep 2015
  • News

Alumni and Faculty Books for September 2015

are largely outside the public’s interest and understanding—e.g., rulemaking for bank capital adequacy, actuarial standards, accounting standards, and auditing practice—and in these areas, corporate managers, auditors, and bankers possess... View Details
  • 15 Jan 2013
  • First Look

First Look: January 15

led to widespread VAT adoption worldwide, but there is surprisingly little evidence. I find that the paper trail acts as a substitute to a firm's own audit risk. A message announcing increased tax enforcement has a much smaller effect on... View Details
Keywords: Sean Silverthorne
  • 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
  • 13 Aug 2020
  • Research & Ideas

6 Ways to Support COVID-Weary Employees

and are highly work-engaged. All of this suggests a multi-pronged solution to contagious presenteeism: Remove financial incentives for it by providing paid sick leave, audit work designs for features that evoke undue pressure for... View Details
Keywords: by Dina Gerdeman
  • 05 Apr 2011
  • First Look

First Look: April 5

Contractors. oDesk's online marketplace also includes a payment platform and tools that allow Employers to audit and verify Contractors' work and time sheets. oDesk collects commissions, approximately 10% of gross services, on all work... View Details
Keywords: Sean Silverthorne
  • 10 Aug 2010
  • First Look

First Look: August 10

regulators and auditing firms to approve its use. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/210058-PDF-ENG Scooter Lindley: The Formation Call Lena G. GoldbergHarvard Business School Case 310-036 Factors affecting decision... View Details
Keywords: Martha Lagace
  • 03 Jan 2007
  • First Look

First Look: January 3, 2007

governance, Jay Lorsch develops his insights into how to audit knowledge assets (avoiding its deterioration), human resources and corporate activities. Publisher's site: http://www.oup.com View Details
Keywords: Sean Silverthorne
  • Web

4.2 Student/Faculty Ventures | MBA

Dean’s Office will use the annual reporting process and periodic audits to monitor compliance. Definitions For the purposes of this policy statement, the following definitions apply: A faculty member is anyone with a current full-time or... View Details
  • 09 Aug 2011
  • First Look

First Look: August 9

for Auditor Independence Yet? Authors:M.H. Bazerman and D.A. Moore Publication:Accounting, Organizations and Society (in press) Abstract Well before the collapse of Enron and Arthur Andersen, we argued that the auditing system had been... View Details
Keywords: Sean Silverthorne
  • 10 Oct 2007
  • First Look

First Look: First Look: October 10

We investigate these research questions in the context of the U.S. Environmental Protection Agency's Audit Policy. Download the paper: http://www.hbs.edu/research/pdf/08-021.pdf   Cases & Course MaterialsGianna Angelopoulos-Daskalaki... View Details
Keywords: Martha Lagace
  • 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
  • 26 Mar 2013
  • First Look

First Look: March 26

conducted by OWS, and allows students to understand implications of the growth strategy for financial performance and valuation. Additionally, the case highlights the role of corporate boards and audit committees in managing strategic and... View Details
Keywords: Sean Silverthorne
  • 10 May 2011
  • First Look

First Look: May 10

reflect fundamental values in the current environment. After announcing the alternative valuation methodology in September 2009, he must convince industry participants—ship owners, appraisers, and bankers—to adopt the new valuation methodology and bank regulators and... View Details
Keywords: Sean Silverthorne
  • 17 Nov 2020
  • Blog Post

Partners and Families Are an Integral Part of the MBA Experience

the perspective of the significant others who have come to campus with their students. Partners are often active members of the HBS community, involved in clubs, section events and may even audit classes. Therefore, students with... View Details
  • 01 Apr 1999
  • News

An Eye to the East

auditing standards in China, while Associate Professor Huang Yasheng closed the first session with a detailed briefing of his ongoing study of foreign-invested enterprises on the mainland. The afternoon concluded with an open discussion... View Details
Keywords: Alejandro Reyes
  • 01 Dec 2002
  • News

Bad Times for Business

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 unchecked. Some audit committees and compensation committees didn't do... View Details
Keywords: Garry Emmons
  • 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
  • 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
Keywords: Malcolm S. Salter; Oil and Gas Extraction; Mining; Electric Power Generation, Transmission, Distribution; Utilities
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