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Show Results For
- All HBS Web
(570)
- News (96)
- Research (386)
- Events (2)
- Multimedia (4)
- Faculty Publications (264)
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- May 1991 (Revised February 1992)
- Teaching Note
Marriott Corp.: The Internal Audit Function, Teaching Note
By: Robert L. Simons
- 01 Jan 1977
- Conference Presentation
The Roles for Research and Development in Auditing
By: Robert S. Kaplan
- February 2006
- Article
Do a 3-D Audit of Barriers to Agreement
Keywords: Agreements and Arrangements
Sebenius, James K. "Do a 3-D Audit of Barriers to Agreement." Negotiation 9, no. 2 (February 2006): 7–9.
- spring 1971
- Article
A Model for Integrating Sampling Objectives in Auditing
By: Robert S. Kaplan and Yuri Ijiri
Keywords: Integration
Kaplan, Robert S., and Yuri Ijiri. "A Model for Integrating Sampling Objectives in Auditing." Journal of Accounting Research 9 (spring 1971): 73–87.
- April 1981 (Revised January 1983)
- Case
General Electric Co.: 1981 Audit -- Jack Welch
Vancil, Richard F. "General Electric Co.: 1981 Audit -- Jack Welch." Harvard Business School Case 181-112, April 1981. (Revised January 1983.)
- fall 1973
- Article
Statistical Sampling in Auditing with Auxiliary Information Estimators
By: Robert S. Kaplan
Kaplan, Robert S. "Statistical Sampling in Auditing with Auxiliary Information Estimators." Journal of Accounting Research 11 (fall 1973): 238–258.
- July 1990
- Article
A Perspective on Negotiation Research in Accounting and Auditing
By: J. K. Murnighan and M. H. Bazerman
Murnighan, J. K., and M. H. Bazerman. "A Perspective on Negotiation Research in Accounting and Auditing." Accounting Review 65 (July 1990): 642–657.
- Article
Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
By: Suraj Srinivasan
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and Securities and Exchange... View Details
Keywords: Outcome or Result; Business Earnings; Financial Statements; Lawsuits and Litigation; Labor; Markets; Financial Reporting; Accounting Audits; Cost; Reputation
Srinivasan, Suraj. "Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members." Journal of Accounting Research 43, no. 2 (May 2005): 291–334.
- 2019
- Article
Allocation for Social Good: Auditing Mechanisms for Utility Maximization
By: Taylor Lundy, Alexander Wei, Hu Fu, Scott Duke Kominers and Kevin Leyton-Brown
Lundy, Taylor, Alexander Wei, Hu Fu, Scott Duke Kominers, and Kevin Leyton-Brown. "Allocation for Social Good: Auditing Mechanisms for Utility Maximization." Proceedings of the ACM Conference on Economics and Computation (2019): 785–803.
- August 1982
- Case
Merrill Lynch, Pierce, Fenner and Smith: Marketing Audit (B)
Bonoma, Thomas V. "Merrill Lynch, Pierce, Fenner and Smith: Marketing Audit (B)." Harvard Business School Case 583-032, August 1982.
- March 2019
- Teaching Note
PCAOB Efforts to Improve Audit Quality (A) and (B)
By: Aiyesha Dey and Paul Healy
Teaching Note for HBS Nos. 118-108 and 118-109. View Details
- August 1982 (Revised September 1986)
- Case
Merrill Lynch, Pierce, Fenner and Smith: Marketing Audit (A)
Bonoma, Thomas V. "Merrill Lynch, Pierce, Fenner and Smith: Marketing Audit (A)." Harvard Business School Case 583-031, August 1982. (Revised September 1986.)
- June 10, 2002
- Article
Audit the audit committees: VIEWPOINT PAUL HEALY AND KRISHNA PALEPU: After Enron, boards must change the focus and provide greater financial transparency
By: P. M. Healy
Healy, P. M. "Audit the audit committees: VIEWPOINT PAUL HEALY AND KRISHNA PALEPU: After Enron, boards must change the focus and provide greater financial transparency." Financial Times (June 10, 2002), 14.
- 2023
- Working Paper
Debiasing Treatment Effect Estimation for Privacy-Protected Data: A Model Auditing and Calibration Approach
By: Ta-Wei Huang and Eva Ascarza
Data-driven targeted interventions have become a powerful tool for organizations to optimize business outcomes
by utilizing individual-level data from experiments. A key element of this process is the estimation
of Conditional Average Treatment Effects (CATE), which... View Details
Huang, Ta-Wei, and Eva Ascarza. "Debiasing Treatment Effect Estimation for Privacy-Protected Data: A Model Auditing and Calibration Approach." Harvard Business School Working Paper, No. 24-034, December 2023.
- May 28, 2018
- Article
How Companies Can Identify Racial and Gender Bias in Their Customer Service
By: Alexandra C. Feldberg and Tami Kim
Research shows that minority customers — blacks and Asians — regularly receive worse customer service than whites in ways that are not immediately obvious to onlookers (or even managers). These results prompt a couple of questions for executives and managers. One, does... View Details
Keywords: Internal Audit; Customers; Service Delivery; Prejudice and Bias; Race; Gender; Organizational Change and Adaptation
Feldberg, Alexandra C., and Tami Kim. "How Companies Can Identify Racial and Gender Bias in Their Customer Service." Harvard Business Review (website) (May 28, 2018).
- winter 1986
- Article
Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms
By: Paul M. Healy and Tom Lys
Healy, Paul M., and Tom Lys. "Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms." Journal of Accounting and Public Policy 5, no. 4 (winter 1986): 251–265.
- April 2003
- Article
The Role of Wages and Auditing during a Crackdown on Corruption in the City of Buenos Aires
By: Rafael Di Tella and Ernesto Schargrodsky
We study the prices paid for basic inputs during a crackdown on corruption in the public hospitals of the city of Buenos Aires, Argentina, during 1996 97. We find a well-defined, negative effect on the measures used to capture corruption. Prices paid by hospitals for... View Details
Di Tella, Rafael, and Ernesto Schargrodsky. "The Role of Wages and Auditing during a Crackdown on Corruption in the City of Buenos Aires." Journal of Law & Economics 46, no. 1 (April 2003): 269–92.
- June 2005
- Article
Governance Linked D&O Coverage: Leveraging the Audit Committee to Manage Governance Risk
By: S. Datar, M. G. Alles and J. H. Friedland
Datar, S., M. G. Alles, and J. H. Friedland. "Governance Linked D&O Coverage: Leveraging the Audit Committee to Manage Governance Risk." International Journal of Disclosure and Governance 2, no. 2 (June 2005): 114–129.
- January 2006
- Article
Reports of Solving the Conflicts of Interest in Auditing Are Highly Exaggerated
By: Max H. Bazerman, Don A. Moore, Philip E. Tetlock and Lloyd Tanlu
Bazerman, Max H., Don A. Moore, Philip E. Tetlock, and Lloyd Tanlu. "Reports of Solving the Conflicts of Interest in Auditing Are Highly Exaggerated." Academy of Management Review 31, no. 1 (January 2006).