Publications

Publications

Filter Results: (562) Arrow Down

Show Results For

← Page 27 of 562 Results →
  • 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
  • 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 2016 (Revised January 2017)
  • Supplement

Bally Total Fitness (B): The Fall, 2005–2016

By: John R. Wells and Gabriel Ellsworth
By many measures the largest health-club chain in the United States in the early 2000s, Bally Total Fitness sold most of its remaining fitness clubs to 24 Hour Fitness in 2014 and disappeared from the industry top 100 rankings. After Bally was bedeviled by accounting... View Details
Keywords: Bally Total Fitness; Accounting; Accounting Audits; Accrual Accounting; Business Earnings; Revenue Recognition; Financial Statements; Acquisition; Business Exit or Shutdown; For-Profit Firms; Crime and Corruption; Borrowing and Debt; Capital; Capital Structure; Cash; Cash Flow; Public Equity; Financial Condition; Insolvency and Bankruptcy; Financing and Loans; Investment Activism; Profit; Revenue; Geographic Scope; Business History; Executive Compensation; Resignation and Termination; Annual Reports; Contracts; Lawsuits and Litigation; Business or Company Management; Marketing; Market Entry and Exit; Private Ownership; Public Ownership; Problems and Challenges; Strategy; Business Strategy; Competition; Corporate Strategy; Health Industry; Accounting Industry; United States; Illinois; Chicago
Related
  • 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
  • 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
  • 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
  • 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
  • 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
  • 19 Apr 2011
  • First Look

First Look: April 19

differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over... View Details
Keywords: Sean Silverthorne
  • 16 Mar 2003
  • Research & Ideas

At the Center of Corporate Scandal Where Do We Go From Here?

and the processes that have proven so successful in driving the economy. Each of us has an obligation to help change what needs to be changed and to restore that faith—CEOs, legislators, regulators, partners in audit firms, the media, and... View Details
Keywords: by Kim B. Clark
  • Web

Print View - Course Catalog

Course Fee & Financial Aid . 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, View Details
  • 10 Dec 2014
  • News

Front-Row Seat

you can’t take the course, you can audit it,” he summarizes. “It took me a few years to sell the companies I had built and to buy my way into media, but that was the pivot.” Despite the Atlantic’s strong position, Bradley is still looking... View Details
Keywords: Julia Hanna; digital media; Corporate, Subsidiary, and Regional Managing Offices; Management
  • 04 Jun 2007
  • Research & Ideas

Is Health Care Making You Better—or Dead?

get there—this is a classic public good—is for the government to require this kind of disclosure, and to have something like generally accepted accounting principles and audits so it goes beyond "trust us." I think that's what... View Details
Keywords: by Sean Silverthorne; Health
  • 04 Dec 2012
  • First Look

First Look: December 4

deflect criticism of valuable global brands. Using a proprietary dataset from one of the world's largest social auditors, containing audit-level data for 31,915 audits of 14,922 establishments in 43 countries on behalf of 689 clients in... View Details
Keywords: Carmen Nobel
  • 12 Dec 2018
  • News

Lesson Plan

trying to go the right way,” Cognetti says. “There’s evidence of that in partnerships like this one.” With one year left in her term, Cognetti is evaluating the lessons she is learning and weighing options for the future. Seeing an ongoing need for increased oversight... View Details
Keywords: Julia Hanna; photographed by Chris Sorensen
  • 16 Jul 2013
  • First Look

First Look: July 16

defendants. The likelihood of being named is greater for audit committee members and directors who sell stock during the class period. Named directors receive more negative recommendations from Institutional Shareholder Services (ISS), a... View Details
Keywords: Anna Secino
  • 03 Mar 2009
  • First Look

First Look: March 3, 2009

businesses, the financial reporting problems, and governance breakdowns inside and outside the firm. The case offers students an opportunity to explore why Enron failed and to understand the systemic problems in governance that affected its board of directors, the... View Details
Keywords: Martha Lagace