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- Faculty Publications (19)
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- All HBS Web (73)
- Faculty Publications (19)
- 23 Jul 2008
- Sharpening Your Skills
Sharpening Your Skills: Balanced Scorecard in Action
Scorecard approach to help boards work smarter, not harder. Key concepts include: Reforms such as Sarbanes-Oxley have increased the amount of work that boards need to do. A Balanced Scorecard approach can help boards use their limited... View Details
- 01 Dec 2004
- News
One-on-One with William H. Donaldson
December 2001 had severely eroded investor confidence and prompted Congress to legislate sweeping corporate reforms contained in the Sarbanes-Oxley Act. Donaldson’s predecessor, Harvey L. Pitt, had been forced to resign under pressure.... View Details
- 10 Nov 2009
- First Look
First Look: Nov. 10
L. Bower Publication:Chap. 9 in Boardroom Realities: Building Leaders Across Your Board, edited by Jay A. Conger, 253-275. Jossey-Bass, 2009 Book link: http://www.wiley.com/WileyCDA/WileyTitle/productCd-0470391782.html Information Content of Insider Trades before and... View Details
Keywords: Martha Lagace
- 01 Jan 2006
- News
William H. Donaldson, MBA 1958
its history, Donaldson regarded it as an offer he couldn’t refuse. Soon after he arrived, the SEC tackled a scandal in the mutual funds industry. But his agenda was also filled with many other pressing items—refining and implementing the View Details
- 05 May 2003
- Research & Ideas
Greed, Fear, and The System Hinder Corporate Reform
Enforcers of regulatory laws are making some headway, particularly since the passage last summer of the Sarbanes-Oxley Act, but their work as a whole needs more teeth, according to panelists at the session on regulation and enforcement.... View Details
Keywords: by Martha Lagace
- 01 Jun 2006
- News
Getting on Board
come to them,” notes Susan Stautberg, president of PartnerCom Corporation, which assembles and manages advisory boards. “Before Sarbanes-Oxley and the outcry for better governance, you might have been tapped just because you knew... View Details
- 11 Jul 2012
- Research & Ideas
Book Excerpt: ’The Future of Boards’
This director and a handful of others seemed to be struggling with a hangover from the effects of Sarbanes-Oxley and other regulations, which absorbed so much board time a few years ago. To others, the financial crisis itself meant that... View Details
Keywords: by Jay Lorsch
- 02 Dec 2013
- Research & Ideas
Companies Choreograph Earnings Calls to Hide Bad News
quarter earlier.) Despite disclosure legislation such as Sarbanes-Oxley designed to ensure a transparent, level playing field, Cohen says that casting calls are a subtle but important way that companies influence the information they... View Details
- 05 Jul 2006
- Op-Ed
Corporate Governance Activists are Headed in the Wrong Direction
reforms such as the Sarbanes-Oxley Act emphasize oversight enhancement, especially the independence of non-management directors. In U.S. boardrooms today, however, the CEO typically also serves as board chair. Consequently, the boardroom... View Details
Keywords: by Joseph Hinsey
- 01 Dec 2005
- News
Winning Legally
that cross the line. Sarbanes-Oxley is a recent example of that. But managers also need to view strategic compliance as a way to convert what appear to be constraints into opportunities. This idea has been explored in a number of contexts... View Details
Keywords: Deborah Blagg
- 02 Oct 2008
- What Do You Think?
Workout vs. Bailout: Should Government Take Advantage of the Buffett Effect?
down" and "bottom up" provisions, the product of a political compromise. Some would claim that markets that were too free and not sufficiently regulated got us into this mess. That will be a topic of debate (not unlike the one that led to the creation of View Details
Keywords: by Jim Heskett
- 30 Aug 2004
- Research & Ideas
Mapping Your Board’s Effectiveness
and monitor the CEO, scrutinize the performance of the company's leadership team, oversee financial reporting and disclosure, and ensure compliance with laws and regulations. The recent failures triggered regulatory and legislative responses, including the View Details
Keywords: by Robert S. Kaplan
- 28 Apr 2003
- Research & Ideas
Shareholders Key to Corporate Reform
more balanced and comprehensive if management believes that directors might seek an independent opinion. It should be noted that there is a precedent for providing directors with independent funding: The Sarbanes-Oxley Act requires that... View Details
- 01 Dec 2009
- News
An Action Plan for Economic Recovery
of procedures for boards to follow. But it’s very clear that the boards of megabanks — the nineteen banks with over $100 billion in assets — complied with Sarbanes-Oxley and somehow didn’t realize what huge risks they were taking. If... View Details
- 14 Nov 2011
- Research & Ideas
Creating a Global Business Code
Interfaith Center on Corporate Responsibility principles, the Sarbanes-Oxley Act, various US Securities and Exchange Commission regulations, and several stock exchange listing rules, as well as the company codes of 14 top global firms.... View Details
Keywords: by Carmen Nobel
- 01 Jan 2004
- News
Barbara Hackman Franklin, MBA 1964
corporate auditing and financial reporting. "Integrity and high ethical standards are an essential part of the process." Reforms such as the Sarbanes-Oxley Act are making a difference, continues Franklin. "We don't want to go too far with... View Details
- 08 Apr 2008
- First Look
First Look: April 8, 2008
Publication:Harvard Business Review 86, no. 4 (April 2008): 104-111 Abstract These days, boards are working overtime to comply with Sarbanes-Oxley and other governance requirements meant to protect shareholders from executive wrongdoing.... View Details
Keywords: Martha Lagace
- 05 Apr 2016
- First Look
April 5, 2016
where CEO wealth is sensitive to change in the share price, (2) where announced earnings are particularly likely to be an important source of information about managerial ability and effort, and (3) before implementation of Sarbanes-Oxley... View Details
Keywords: Sean Silverthlorne
- 19 Mar 2006
- Research & Ideas
Unlocking Your Investment Capital
extreme, poorly implemented risk management can lead to the firm's demise. Under Sarbanes-Oxley 404, both the CEO and CFO have to attest with personal liability to the accuracies of the financial statements (including footnotes with... View Details
- 02 Sep 2002
- Research & Ideas
Foreign Multinationals in the U.S.: A Rocky Road
Sarbanes-Oxley Act is another. Q: What noteworthy differences do you see between the way multinationals operate in the United Kingdom as opposed to the United States? A: There has historically been a considerable difference between U.S.... View Details
Keywords: by Sarah Jane Johnston & Martha Lagace