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  • 27 Jan 2015
  • First Look

First Look: January 27

health care providers have devoted significant efforts to improve performance regarding patient safety and quality of care. To address the lagging involvement of health care providers in the cost component of the value equation, UCLA... View Details
Keywords: Sean Silverthorne
  • Research Summary

Overview

By: Ethan C. Rouen
Relying on empirical archival methodologies—as well as techniques in data science—to develop and structure new sources of data by which to approach questions of looming disclosure changes, Professor Rouen has focused on one of the Securities and Exchange Commission’s... View Details
  • 24 Feb 2015
  • First Look

First Look: February 24

adequacy, actuarial standards, accounting standards, and auditing practice. In these areas, corporate managers and financial experts such as auditors and bankers possess the technical expertise necessary for informed regulation, enjoy... View Details
Keywords: Sean Silverthorne
  • 28 May 2019
  • Research & Ideas

Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets

world invest in US listed companies because the US legal regime offers a high level of investor protection. High quality auditing is a big part of this protection. When our investor protections standards go... View Details
Keywords: by Martha Lagace; Financial Services; Accounting
  • 10 May 2011
  • First Look

First Look: May 10

increases in comparability: firms having low amounts of reconciling items between U.K. GAAP and IFRS, and firms having ex ante high quality information environments. Together, the results are consistent with mandatory IFRS adoption... View Details
Keywords: Sean Silverthorne
  • Web

Topics - HBS Working Knowledge

Browse All topics Accounting Audits (3) Accounting (119) Acquisition (20) Activity Based Costing and Management (2) Adaptation (7) Adoption (3) Advertising Campaigns (6) Advertising (77) Agency Theory (3) Age (3) Agreements and... View Details
  • December 2010
  • Article

The Case for Professional Boards

By: Robert C. Pozen
When the world's largest financial institutions had to be rescued from insolvency in 2008, many experts laid the blame at the feet of corporate boards. But insufficient board oversight is a problem that had supposedly been solved in 2002. As the United States... View Details
Keywords: Financial Institutions; Insolvency and Bankruptcy; Governing and Advisory Boards; Failure; Accounting Audits; Quality; Behavior; Legal Liability; Experience and Expertise; Corporate Governance; Governance Controls; Performance Effectiveness; United States
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  • 15 Jan 2013
  • First Look

First Look: January 15

paper: http://ssrn.com/abstract=2190963 Which Does More to Determine the Quality of Corporate Governance in Emerging Economies, Firms or Countries? Authors:Hugill, Andrea, and Jordan Siegel Abstract Scholars of corporate governance have... View Details
Keywords: Sean Silverthorne
  • 17 Nov 2020
  • Research & Ideas

Why a Blended Workforce May Be Key to Lasting Competitive Advantage

In recent years, companies have been anxious about the lack of skilled workers to fill pivotal jobs. But then came COVID-19 and a subsequent recession. The ensuing business turmoil and record-high unemployment may have temporarily distracted companies from their... View Details
Keywords: by Joseph B. Fuller
  • 16 Mar 2020
  • Research & Ideas

How the Coronavirus Is Already Rewriting the Future of Business

patients alike will be able to track and share air quality analytics in a very democratized way from their handheld sensors connected to their mobile phones and organized and served up by third-party rating databases like the future... View Details
Keywords: by Dina Gerdeman
  • Web

Industry Information - Alumni

biotechnology, drug discovery technologies, clinical diagnostics, healthcare IT, medical imaging, and medical devices, and provide local expertise along with a global perspective. BioSpace Leading online community for industry news and careers for life science... View Details
  • Web

Frequently Asked Questions | HBS Online

programs conclude with a required deadline. Details on individual course or program requirements are communicated to enrolled participants at the start of the course or program. Can I audit an HBS Online course? Because HBS Online expects... View Details
  • Web

Harvard Business School

IlliniCare Health in August 2017. Rashid is a pioneer in the Medicaid managed care landscape, helping to ensure there is access to quality and affordable health care to the “people most in need.” Before joining IlliniCare Health, Rashid... View Details
  • 12 Sep 2016
  • Research & Ideas

What Brands Can Do to Monitor Factory Conditions of Suppliers

function, however, it’s unclear what the brands should be doing with the information. “There’s an ongoing debate as to whether these audits are simply snapshots to figure out the facts on the ground so multinationals can vote with their... View Details
Keywords: by Michael Blanding
  • 01 Oct 1997
  • News

Short Takes

Green Stuff: Value, Risk, and Environmental Management Environmental issues increasingly influence companies in their approach to fundamental business concerns. How these matters play out in terms of corporate behavior is the subject of a working paper, "Environmental... View Details
  • 21 Jul 2009
  • First Look

First Look: July 21

ratings play an important role in the financial system, but investors and regulators who use ratings cannot easily verify their quality, and ratings are paid for by the firms whose bonds are rated. The provision of quality ratings is at... View Details
Keywords: Martha Lagace
  • 26 Jul 2011
  • First Look

First Look: July 26

this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit View Details
Keywords: Sean Silverthorne
  • 16 Jun 2015
  • First Look

First Look: June 16, 2015

importance of return on equity in forecasting future stock returns depends on the quality of the accounting information. This extension also reconciles our model with alternative characteristic-based forecasters. These findings suggest... View Details
Keywords: Sean Silverthorne
  • 24 Apr 2012
  • First Look

First Look: April 24

Watson Publication:In Effective Auditing for Corporates: Key Developments in Practice and Procedures, edited by Joe Oringel, 161-178. London: Bloomsbury Information Ltd., 2012 Abstract In the wake of the recent financial crisis,... View Details
Keywords: Carmen Nobel
  • 18 Oct 2011
  • First Look

First Look: October 18

interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved earnings View Details
Keywords: Sean Silverthorne