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  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
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  • 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
  • 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
  • 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
  • Web

Print View - Course Catalog

Limited to 45 MBA students (due to the nature of IFCs, auditing is not permitted) Course Overview The continent of Africa is often misunderstood, and the opportunity for both impact and profit are underappreciated. The Africa IFC will... View Details