Auditing - Publications - Faculty & Research

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

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

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

January 2024
Supplement

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

By: Joseph Pacelli, ZeSean Ali and Tom Quinn

GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details

Citation

Purchase

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

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

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

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

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