Publications

June 2001 (Revised October 2002)
Case

Accounting for the Intel Pentium Chip Flaw

By: Gregory S. Miller, V.G. Narayanan and Lisa Brem

Investigates the 1994 Intel Pentium plan. View Details

Keywords: Fair Value Accounting; Quality; Measurement and Metrics; Cost; Computer Industry

Educators

Purchase

October 2008
Article

The Effect of Macro Information Environment Change on the Quality of Management Earnings Forecasts

The 1990s were characterized by substantial increases in the performance of and investor reliance on financial analysts. Because managers possess superior private information and issue forecasts to align investors' expectations with their own, we predict that... View Details

Keywords: Information; Performance Expectations; Earnings Management; Financial Reporting; Forecasting and Prediction

Web

Leadership, Ethics, and Corporate Accountability Course | HBS Online

This course is part of the Business in Society and Leadership & Management track. Introduction to Leadership, Ethics, and Corporate Accountability ENROLL NOW No application needed for our certificate programs. Start your journey today!... View Details

13 May 2019
Working Paper Summaries

The Changing Landscape of Auditor Litigation and Its Implications for Audit Quality

Keywords: by Colleen Honigsberg, Shivaram Rajgopal, and Suraj Srinivasan; Accounting; Accounting

2012
Working Paper

School Accountability and Principal Mobility: How No Child Left Behind Affects the Allocation of School Leaders

By: Danielle Li

The move toward increased school accountability may substantially affect the career risks that school leaders face without providing commensurate changes in pay. Since effective school leaders likely have significant scope in choosing where to work, these uncompensated... View Details

Keywords: Leadership; Corporate Accountability; Education; North Carolina

March 2013
Case

NovaStar Financial: A Short Seller's Battle

By: Suraj Srinivasan and Amy Kaser

The NovaStar case describes the challenges faced by short seller Marc Cohodes of hedge fund Rocker Partners as he tried to expose what he thought was widespread fraud in mortgage lender NovaStar Financial. The case is set in the time period from 2001 to 2007 and tracks... View Details

Educators

Purchase

March 2016
Article

Using Quality Improvement Methods and Time-Driven Activity-Based Costing to Improve Value-Based Cancer Care Delivery at a Cancer Genetics Clinic

By: R.Y. Tan, M. Met-Domestici, K. Zhou, A.B. Guzman, S.T. Lim, K.C. Soo, T.W. Feeley and J. Ngeow

Purpose:
To meet increasing demand for cancer genetic testing and improve value-based cancer care delivery, National Cancer Centre Singapore restructured the Cancer Genetics Service in 2014. Care delivery processes were redesigned. We sought to improve access by... View Details

Keywords: Cancer Treatment; Value Based Health Care; Time-Driven Activity-Based Costing; Health Care and Treatment; Quality; Performance Improvement; Activity Based Costing and Management

May 2015
Article

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

By: Suraj Srinivasan, Aida Sijamic Wahid and Gwen Yu

We study the frequency of restatements by foreign firms listed on U.S. exchanges. We find that the restatement rate of U.S. listed foreign firms is significantly lower than that of comparable U.S. firms and that the difference depends on the firm's home country... View Details

Keywords: Accounting Restatements; Home Country Enforcement; Earnings Management; Globalized Firms and Management; Law; Financial Reporting; Financial Markets; Cross-Cultural and Cross-Border Issues

December 2013
Article

Measuring the Value of Process Improvement Initiatives in a Preoperative Assessment Center using Time-driven Activity-based Costing

By: Katy E. French, Heidi W. Albright, John C. Frenzel, James R. Incalcaterra, Augustin C. Rubio, Jessica F. Jones and Thomas W. Feeley

Background: The value and impact of process improvement initiatives are difficult to quantify. We describe the use of time-driven activity-based costing(TDABC)in a clinical setting to quantify the value of process improvements in terms of cost, time and personnel... View Details

Keywords: Quality Improvement; Value Agenda; Time-Driven Activity-Based Costing; Accounting; Health; Measurement and Metrics; Value; Health Industry; North and Central America

January 2020
Article

Using Time-Driven Activity-Based Costing to Demonstrate Value in Perioperative Care: Recommendations and Review from the Society for Perioperative Assessment and Quality Improvement

By: O. Allin, R. D. Urman, A. F. Edwards, J. D. Blitz, K. J. Pfeifer, T. W. Feeley and A. M. Bader

A shift in health care payment models from volume toward value-based incentives will require deliberate input into systems development from both perioperative clinicians and administrators to ensure appropriate recognition of the value of all services... View Details

Keywords: Value-based Health Care; Outcomes; Time-Driven Activity-Based Costing; Health Care and Treatment; Cost Management; Value; Activity Based Costing and Management

September 2011
Article

A Cancer Center Puts the New Approach to Work: Pilot

By: Heidi W. Albright and Thomas W. Feeley

The University of Texas MD Anderson Cancer Center is a National Cancer Institute–designated Comprehensive Cancer Center, located in Houston, Texas. Seeing more than 30,000 new patients every year, MD Anderson accounts for approximately 20% of cancer care within the... View Details

Keywords: Health Care; Health Care Quality; Measurement; Costing; Accounting; Health; Quality; Health Industry; North and Central America

2022
Article

Improving Efficiency and Reducing Costs of MRI-Guided Prostate Brachytherapy Using Time-Driven Activity-Based Costing

By: Nikhil G. Thaker, Rajat J. Kudchadker, James R. Incalcaterra, Tharakeswara K. Bathala, Robert S. Kaplan, Ankit Agarwal, Deborah A. Kuban, Benjamin D. Frank, Prajnan Das, Thomas W. Feeley and Steven J. Frank

Integrated quality improvement (QI) and cost reduction strategies can help increase value in cancer care. We applied standard QI and TDABC methods to improve workflow efficiency and reduce costs for MRI-guided prostate brachytherapy. We constructed process maps,... View Details

Keywords: Brachytherapy; Quality Improvement; Prostate; Time-Driven Activity-Based Costing; Cost Accounting; Health Care and Treatment; Performance Efficiency; Health Industry

2021
Working Paper

Diagnosing Quality: Learning, Amenities, and the Demand for Health Care

By: Achyuta Adhvaryu, Emilio Gutierrez, Anant Nyshadham and Jorge Tamayo

We study the role of amenities in increasing demand for underutilized healthcare services. We evaluate the offer of a high-amenity diagnostic consultation for cataracts with a randomized price and find that a lower price for the high-amenity consultation increases... View Details

Keywords: Health Care Demand; Amenities; Health Care Quality; Cataracts; Surgery; Health Care and Treatment; Demand and Consumers; Quality; Learning; Mexico

2023
Working Paper

Toward Decision-Useful Carbon Information

By: Gunther Glenk

Companies are increasingly viewed as crucial drivers for timely decarbonization. Current accounting practices for greenhouse gas (GHG) emissions, however, often leave corporate carbon disclosures and abatement obscured. Here I introduce a taxonomy for assuring the... View Details

17 Jul 2014
Panel Discussion

Monitoring the Monitors: How Social Factors Influence Supply Chain Auditors

By: Jodi L. Short and Michael W. Toffel

February 2022
Article

Client Concerns about Information Spillovers from Sharing Audit Partners

By: Jung Koo Kang, Clive Lennox and Vivek Pandey

We hypothesize that companies in the same product market avoid sharing the same audit partner when they are concerned about possible information spillovers. Consistent with our hypothesis, we find that product market rivals are less likely to share the same partner... View Details

Keywords: Information Spillovers; Audit Partners; Proprietary Costs; Product Market Rivals; Audit Fee; Audit Quality; Information; Accounting Audits

2024
Working Paper

Second- versus Third-party Audit Quality: Evidence from Global Supply Chain Monitoring

By: Maria R. Ibanez, Ashley Palmarozzo, Jodi L. Short and Michael W. Toffel

Capitalizing on the superior credibility and flexibility and potential lower cost of external assessments, many global buyers are relying less on their own employee (“second-party”) auditors and more on third-party auditors to monitor and prevent environmental and... View Details

Keywords: Auditing; Audit Quality; Working Conditions; Sustainability; Empirical Operations; Empirical Service Operations; Sustainability Management; Corporate Accountability; Corporate Social Responsibility and Impact; Supply Chain Management

April 29, 2014
Column

Corporate Reporting in the Big Data Era

By: George Serafeim

Advancements in information technology can improve corporate communication with shareholders, but not through incessant data dumps. Instead, companies will more likely be poised for continued success if they use digital platforms for long-term oriented engagement and... View Details

Keywords: Integrated Reporting; Big Data; Corporate Reporting; Sustainability; Corporate Social Responsibility; Corporate Governance; Accounting; Reporting; Organizational Change and Adaptation; Corporate Accountability; Analytics and Data Science; Information Technology; Communication; Financial Reporting; Business and Shareholder Relations

Article

The Changing Landscape of Auditors' Liability

By: Colleen Honigsberg, Shivaram Rajgopal and Suraj Srinivasan

We provide a comprehensive overview of shareholder litigation against auditors since the passage of the Private Securities Litigation Reform Act (PSLRA). The number of lawsuits per year has declined, dismissals have increased, and settlements in recent years have... View Details

Keywords: Auditor Litigation; Tellabs; Section 10(b); Section 11; Audit Quality; Janus; PSLRA; Class-action Litigation; Accounting Audits; Lawsuits and Litigation; Legal Liability