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  • 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
  • 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
  • 26 Mar 2019
  • First Look

New Research and Ideas, March 26, 2019

in global supply chains have engaged in activism that led transnational corporations to adopt codes of conduct and monitor their suppliers for compliance, but it is not clear whether these organizational structures raise labor standards. Drawing on thousands of View Details
Keywords: Dina Gerdeman
  • 16 Feb 2016
  • First Look

February 16, 2016

on average, the implementation of the preferential incentive plan was associated with improvements in sales. Also, we find that this plan was associated with greater improvements in sales and gross profits as well as reductions in the incidence of bad View Details
Keywords: Sean Silverthorne
  • October 2023 (Revised April 2024)
  • Case

Accounting Red Flags or Red Herrings at Catalent? (A)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn
Fund manager Janet Curie asked for a recommendation about the pharmaceutical company Catalent. The company seemed like a solid investment. However, a pair of research reports issued over the previous two months complicated this narrative. GlassHouse Research, a short... View Details
Keywords: Accounting Audits; Budgets and Budgeting; Earnings Management; Cost Accounting; Fair Value Accounting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Investment; Trust; Business and Shareholder Relations; Pharmaceutical Industry; Accounting Industry; United States
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  • 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
  • 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
  • 07 Dec 2010
  • First Look

First Look: Dec. 7

exhibit a decline in information asymmetry, with the decline increasing as EV reporting evolves to address methodological deficiencies and to permit more comparability across firms. The decrease in information asymmetry is contingent on providing an View Details
Keywords: Sean Silverthorne
  • 07 Oct 2008
  • First Look

First Look: October 7, 2008

sustainability. For example, the CEO of Ujjivan, Samit Ghosh, decides to strengthen the Audit Team and implements new loan products. Purchase this supplement: http://harvardbusinessonline.hbsp.harvard.edu/... 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
  • 29 Jan 2019
  • First Look

New Research and Ideas, January 29, 2019

misreported due to a series of failures to check manual accounting processes. The situation has been escalated to Vodafone’s audit committee, which expects Colao and his team to act drastically. In the second case, 7 million have been... View Details
Keywords: Dina Gerdeman
  • 04 Jan 2012
  • First Look

First Look: January 4

focuses on the role that management, external auditors, and the audit committee played in what amounted to a significant control failure. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/112050-PDF-ENG Delta/Signal Corp V. G.... View Details
Keywords: Carmen Nobel
  • 22 Dec 2003
  • Research & Ideas

How to Build a Better Board

have effective audit and compensation committees and all of that. Q: Around 130 CEOs of major corporations responded to a questionnaire you and Colin Carter sent them. Tell us about how the CEOs saw their boards. Did any of their... View Details
Keywords: by Martha Lagace
  • 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
  • 17 Dec 2013
  • First Look

First Look: December 17

Review Network Effects in Countries' Adoption of IFRS By: Ramanna, Karthik, and Ewa Sletten Abstract—If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing... View Details
Keywords: Carmen Nobel
  • 07 Aug 2012
  • First Look

First Look: August 7

market value. Purchase this overview:http://hbr.org/search/412121-PDF-ENG Auditing in the Post-Sarbanes-Oxley World Anette Mikes, Gwen Yu, and Dominique HamelHarvard Business School Note 112-059 An abstract is unavailable at this time.... View Details
Keywords: Sean Silverthorne
  • 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
Keywords: by Roger Thompson; Banking; Financial Services
  • 17 Jan 2012
  • First Look

First Look: January 17

the agents' well-being, with little or no regard for the customer. Audit studies in the Indian life insurance market find evidence supporting the second view: in 60%-80% of visits, agents recommend unsuitable (strictly dominated) products... View Details
Keywords: Sean Silverthorne