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Show Results For
- All HBS Web
(560)
- News (97)
- Research (392)
- Events (3)
- Multimedia (4)
- Faculty Publications (269)
- 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
- 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 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
- 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
- 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
- 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
- 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
- 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
Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (A)." Harvard Business School Case 124-024, October 2023. (Revised April 2024.)
- 05 Oct 2010
- First Look
First Look: October 5, 2010
financial-statement users come to outweigh institutional differences (e.g., auditing technology) that make IFRS adoption costly. We find that perceived network benefits increase the degree of IFRS harmonization among countries, although... 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
- 19 Oct 2015
- Research & Ideas
Business Research that Makes for Smarter Public Policy
University of California law professor Jodi Short, and HBS doctoral student Andrea Hugill examined factors such as whether it was more effective to send the same auditors back to a company or send new auditors with each audit. The answer: View Details
Keywords: by Michael Blanding
- 18 Mar 2014
- First Look
First Look: March 18
anticorruption ratings are domiciled in countries with low corruption risk ratings and strong anticorruption enforcement, operate in high corruption risk industries, have recently faced a corruption enforcement action, employ a Big Four View Details
Keywords: Sean Silverthorne
- 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
- 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