Auditing - Publications - Faculty & Research

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

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

01 Mar 2004
News

New Horizons for Iraq

been the UN’s under-secretary-general for internal oversight services. He is responsible for all manner of oversight of UN programs, including audit and investigative functions, to ensure that UN efforts internally mirror its global... View Details

Keywords: Garry Emmons; James E. Aisner; Julia Hanna; National Security and International Affairs; Government

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

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

16 Sep 2008
First Look

First Look: September 16, 2008

relationship between regulators and regulated firms. We investigate these research questions in the context of the U.S. Environmental Protection Agency's Audit Policy. View Details

06 Dec 2021
News

Rescue & Recovery

farmers sell raisins on the international market with a coveted Fairtrade label. This was a decade ago, but even then the task looked impossible. The certification process required an in-person audit to ensure producers were meeting the... View Details

Keywords: Jen McFarland Flint; photographed by Stephen Voss; Social Assistance; Health, Social Assistance

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

12 Apr 2010
Research & Ideas

One Report: Better Strategy through Integrated Reporting

document that must be audited and filed with the appropriate regulatory agency. A separate CSR report also marginalizes the importance of nonfinancial information to shareholders. While Socially Responsible Investment (SRI) funds pay some... View Details

Keywords: by Martha Lagace

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

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

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

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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

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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

Publications

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First Look: January 4

Lesson Plan

New Horizons for Iraq

Front-Row Seat

First Look: December 17

First Look: August 7

First Look: September 16, 2008

Rescue & Recovery

Is Health Care Making You Better—or Dead?

One Report: Better Strategy through Integrated Reporting

First Look: January 17

First Look: July 16

First Look: March 3, 2009

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

First Look: December 4

Print View - Course Catalog