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- All HBS Web (274)
- Faculty Publications (103)
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- March 2007 (Revised May 2012)
- Case
PRG-Schultz International
By: Paul W. Marshall and James Weber
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 which employed accounting professionals... View Details
Keywords: History; Organizational Change and Adaptation; Leadership; Restructuring; Cost Management; Insolvency and Bankruptcy; Borrowing and Debt; Accounting Audits; Accounting Industry
Marshall, Paul W., and James Weber. "PRG-Schultz International." Harvard Business School Case 807-126, March 2007. (Revised May 2012.)
- February 2005 (Revised March 2006)
- Case
PCAOB, The (A)
By: Lynn S. Paine and Kim Bettcher
Members of the Public Co. Accounting Oversight Board--a private-sector, nonprofit body created by the Sarbanes-Oxley Act of 2002--must determine the form and content of a new auditing standard on internal control that will fulfill the requirements of Section 404 of the... View Details
Keywords: Law; Financial Reporting; Corporate Governance; Standards; Government Administration; Accounting Audits
Paine, Lynn S., and Kim Bettcher. "PCAOB, The (A)." Harvard Business School Case 305-025, February 2005. (Revised March 2006.)
- April 2004 (Revised September 2007)
- Case
Accounting Fraud at WorldCom
By: Robert S. Kaplan and David Kiron
The principal players in WorldCom's accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. The case provides sufficient detail to allow for a full discussion of... View Details
Keywords: Governance Controls; Governing and Advisory Boards; Crime and Corruption; Ethics; Financial Reporting; Organizational Culture; Corporate Governance; Accounting Audits
Kaplan, Robert S., and David Kiron. "Accounting Fraud at WorldCom." Harvard Business School Case 104-071, April 2004. (Revised September 2007.)
- Research Summary
Overview
Professor Sherman's research has long focused on financial reporting, performance measurement/management, and financial literacy issues facing corporate management and Boards of Directors in global businesses. He also actively studies methods to improve productivity in... View Details
- 08 Sep 2003
- Research & Ideas
A Bold Proposal for Investment Reform
critical look at companies' financial statements. Stock exchanges could fund the cost of audits through a modest transactions charge. Q: In your article you argue that the availability of high quality... View Details
- 03 Mar 2003
- What Do You Think?
Are Conditions Right for the Next Accounting Scandal?
auditors and audit committees whose mutual survival depends on each other, overly complicated accounting and tax systems, and the nature of the reporting relationships between internal auditors and those responsible for the integrity of... View Details
- February 2003 (Revised June 2006)
- Case
Arthur Andersen LLP
By: David F. Hawkins and Jacob Cohen
This case highlights the history of Arthur Andersen and the collapse of the firm following the Enron Corp. audit and the Department of Justice obstruction of justice conviction. View Details
Keywords: Accounting Audits; Financial Statements; Business Exit or Shutdown; Lawfulness; United States
Hawkins, David F., and Jacob Cohen. "Arthur Andersen LLP." Harvard Business School Case 103-061, February 2003. (Revised June 2006.)
- August 2010
- Supplement
Batson International, S.A. (B)
By: David F. Hawkins
A surprise internal audit of a division's accounting practices reveals a number of possible earnings management and accounting irregularities. View Details
Keywords: Accounting Audits; Earnings Management; Financial Reporting; International Accounting; Standards; United States
Hawkins, David F. "Batson International, S.A. (B)." Harvard Business School Supplement 111-024, August 2010.
- August 2010
- Supplement
Batson International, S.A. (C)
By: David F. Hawkins
Senior management must sign a management letter. An internal audit reveals a number of questionable accounting practices (B case). How should senior management respond? View Details
Keywords: Accounting Audits; Financial Reporting; International Accounting; Managerial Roles; Standards; United States
Hawkins, David F. "Batson International, S.A. (C)." Harvard Business School Supplement 111-025, August 2010.
- January 2012 (Revised May 2013)
- Case
Integrated Assurance at Philips Electronics N.V.
By: Robert G. Eccles and Daniela Saltzman
Philips Electronics is a leader in integrated reporting. In 2010 it produced its third generation report. Since its first report in 2008, Philips' integrated reports and its integrated reporting website had grown in sophistication. In planning for its integrated report... View Details
Eccles, Robert G., and Daniela Saltzman. "Integrated Assurance at Philips Electronics N.V." Harvard Business School Case 412-054, January 2012. (Revised May 2013.)
- February 2016 (Revised July 2017)
- Case
Leadership and Independence at the Federal Reserve
By: David Moss and Marc Campasano
“From the Great Depression, to the stagflation of the seventies, to the current economic crisis caused by the housing bubble, every economic downturn suffered by this country over the past century can be traced to Federal Reserve policy.” Ron Paul, a Republican from... View Details
Keywords: Government Legislation; Central Banking; Policy; Financial Crisis; Business and Government Relations; Banking Industry; Public Administration Industry; United States
Moss, David, and Marc Campasano. "Leadership and Independence at the Federal Reserve." Harvard Business School Case 716-040, February 2016. (Revised July 2017.)
- December 2000 (Revised March 2003)
- Case
Machinery International (B)
By: David F. Hawkins
An assistant is asked to prepare illustrative derivative and hedge accounting examples for the audit committee. Students are required to complete the examples. Teaching Purpose: Introduces students to the basics of derivative and hedge accounting. View Details
Keywords: Accounting Audits; Machinery and Machining; Activity Based Costing and Management; Currency; Cost Management; Financial Statements; Construction Industry; Accounting Industry; United States
Hawkins, David F. "Machinery International (B)." Harvard Business School Case 101-061, December 2000. (Revised March 2003.)
- November 2000 (Revised April 2002)
- Case
Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)
By: David F. Hawkins
The managing partners of a public accounting firm must resolve a number of staff requests for assistance in deciding how audit clients should report their revenues. Each example explores whether revenues should be reported on a gross or net basis. View Details
Keywords: Financial Statements; Accounting Audits; Business Earnings; Budgets and Budgeting; Financial Reporting; Revenue; Accounting Industry
Hawkins, David F. "Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)." Harvard Business School Case 101-040, November 2000. (Revised April 2002.)
- 2014
- Working Paper
Agenda Setting at the FASB: Evidence from the Role of the FASAC
By: Abigail Allen
I examine the extent to which the FASB's agenda determination is a function of the contemporaneous preferences of its primary constituents: auditors, preparers, and financial statement users. Using the FASB's consultation with the FASAC as a lens through which to view... View Details
Allen, Abigail. "Agenda Setting at the FASB: Evidence from the Role of the FASAC." Harvard Business School Working Paper, No. 15-042, December 2014.
- February 1991
- Case
Burlington Northern: The ARES Decision (B)
By: Julie H. Hertenstein and Robert S. Kaplan
The ARES team formally proposes that Burlington Northern implement the ARES system. The project meets resistance. In light of financial restructuring and high level of debt, executives wonder whether the company can afford ARES. Weak links during the ARES development... View Details
Keywords: Accounting Audits; Restructuring; Cost vs Benefits; Decision Choices and Conditions; Borrowing and Debt; Capital Budgeting; Projects; Technology Adoption; Service Industry
Hertenstein, Julie H., and Robert S. Kaplan. "Burlington Northern: The ARES Decision (B)." Harvard Business School Case 191-123, February 1991.
- July 2021
- Case
'Why I Blew the Whistle': Mauro Botta v. PwC
By: Aiyesha Dey, Jonas Heese and Sarah Mehta
Set in April 2021, this case tells the story of Mauro Botta, a senior manager at PricewaterhouseCoopers (PwC). In 2016, Botta filed a whistleblower claim with the U.S. Securities and Exchange Commission, alleging that PwC had failed to fulfill its obligations to remain... View Details
Keywords: Accounting Audits; Financial Reporting; Financial Statements; Ethics; Fairness; Moral Sensibility; Values and Beliefs; Governance; Corporate Governance; Accounting Industry; United States; California; San Jose
Dey, Aiyesha, Jonas Heese, and Sarah Mehta. "'Why I Blew the Whistle': Mauro Botta v. PwC." Harvard Business School Case 122-005, July 2021.
- 2013
- Working Paper
Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation
By: Francois Brochet and Suraj Srinivasan
We examine which independent directors are held accountable when investors sue firms for financial and disclosure related fraud. Investors can name independent directors as defendants in lawsuits, and they can vote against their re-election to express displeasure over... View Details
Brochet, Francois, and Suraj Srinivasan. "Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation." Working Paper, 2013. (Harvard Business School Working Paper, No. 13-104, June 2013.)
- 2003
- Book
Profits You Can Trust: Spotting and Surviving Accounting Landmines
By: H. David Sherman, S. David Young and Harris Collingwood
Profits You Can Trust gives managers, directors, lenders, audit partners and analysts a clear framework to demystify global financial reporting in a market fraught with danger. Filled with provocative and enlightening examples, it offers a fresh perspective and clear... View Details
Sherman, H. David, S. David Young, and Harris Collingwood. Profits You Can Trust: Spotting and Surviving Accounting Landmines. Upper Saddle River, NJ: Financial Times Prentice Hall, 2003.
- January 2004
- Case
Bob Holgrom and the Buyout of the Carlson Division
By: Thomas R. Piper
The head of the Carlson Division stands to benefit substantially in financial terms if a private equity firm wins the bid for the division. The division is in the early stages of a performance turnaround, with only three quarters of profit improvement and no audited... View Details
Keywords: Private Equity; Leveraged Buyouts; Corporate Disclosure; Ethics; Financial Reporting; Laws and Statutes; Performance Improvement
Piper, Thomas R. "Bob Holgrom and the Buyout of the Carlson Division." Harvard Business School Case 304-083, January 2004.
- 17 Nov 2010
- Working Paper Summaries
Network Effects in Countries’ Adoption of IFRS
Keywords: by Karthik Ramanna & Ewa Sletten