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- All HBS Web (120)
- Faculty Publications (35)
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- 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
- 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
Pozen, Robert C. "The Case for Professional Boards." Harvard Business Review 88, no. 12 (December 2010).
- 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
- 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
- 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
- 24 Apr 2007
- First Look
First Look: April 24, 2007
807-126 PRG-Schultz will run out of cash within a couple of months unless the new CEO can reduce costs and restructure the company's debt. PRG was the dominant market leader in the audit recovery industry. The industry consisted of firms... View Details
Keywords: Sean Silverthorne
- 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
- 30 Jun 2003
- Research & Ideas
Computer Security is For Managers, Too
want them to look around and see that there's not much fun or profit to be had so that they'll leave in search of better prospects. Relying too heavily on audits is problematic for the same reason that relying on inspections to improve... View Details
- 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
- 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
- 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
- 27 Apr 2010
- First Look
First Look: April 27
ideas across academic communities. The Predictive Value of Accruals and Consequences for Market Anomalies Authors:Francois Brochet, Seunghan Nam, and Joshua Ronen Publication:The Journal of Accounting, Auditing and Finance (forthcoming)... View Details
Keywords: Martha Lagace
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
leveraged to test and improve the quality of corporate accountability reporting. Ramanna thinks accounting theory has a lot to contribute, in three particular ways: (1) by giving stakeholders the ability to verify what the corporation... View Details
- 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
- 15 May 2012
- First Look
First Look: May 15
and elaborate on their normative implications. Audit Quality and Auditor Reputation: Evidence from Japan Authors:Douglas J. Skinner and Suraj Srinivasan Publication:The Accounting Review (forthcoming)... View Details
Keywords: Carmen Nobel
- 02 Feb 2002
- What Do You Think?
Will the Societal Effects of Enron Exceed Those of September 11?
outcome from Enron will likely be the enrichment of the very professions that contributed to the mess. First, there will be the obvious windfall of extra legal fees from Enron and related cases. Then it is quite likely that the accounting profession will be enriched... View Details
Keywords: by James Heskett
- 10 Mar 2014
- Research & Ideas
Counting Up the Effects of Sarbanes-Oxley
approach when considering SOX," explains Srinivasan. The most worrisome part of the act on the business side was the mandate that required public companies to obtain an independent audit of their internal control practices. The cost... View Details
- 03 Apr 2009
- What Do You Think?
How Much Obsolescence Can Business and Society Absorb?
personal level, C. J. Cullinane reported that "I work with keeping up with technology but the newspapers and books are my anchor . [They also leave] a good audit trail." Phil Clark said, "Ultimately, when a person becomes... View Details
- 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
- 06 Aug 2013
- First Look
First Look: August 6
displeasure over the directors' ineffectiveness at monitoring managers. In a sample of securities class-action lawsuits from 1996 to 2010, about 11% of independent directors are named as defendants. The likelihood of being named is greater for View Details
Keywords: Anna Secino