Publications
Publications
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- All HBS Web
(318)
- Faculty Publications (100)
- May 2004 (Revised March 2005)
- Case
SOX-POX?
By: Jay W. Lorsch
Describes the experiences of audit committee chairmen in responding to and implementing the Sarbanes-Oxley Act. Teaching Purpose: To help students understand the impact of the Sarbanes-Oxley Act on audit committees. View Details
- 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
- 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
- 25 Jul 2003
- Keynote Speech
The Impact of Sarbanes-Oxley and the NYSE Rules on American Corporate Governance
By: W. Carl Kester
- June 2003 (Revised October 2003)
- Case
An Ancient Fable
By: Ashish Nanda
This case presents a thinly disguised account of Andersen's collapse, followed by a tightening of the oversight of audit firms. It raises questions on who lost and who gained, as well as the long-term implications of the changes for the accounting profession and... View Details
- April 2003 (Revised May 2003)
- Case
Valuation Ratios in the Airline Industry
By: Paul M. Healy, Krishna G. Palepu and Jonathan Barnett
Four firms in the airline industry illustrate the underlying differences in valuation multiples (price-earnings and price-to-book). View Details
- 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
- November 2002
- Article
Why Good Accountants Do Bad Audits
By: Max H. Bazerman, George Loewenstein and Don A. Moore
Keywords: Accounting Audits
- 1982
- Contribution
Research in Action: The Impossibilty of Auditor Independence
By: M. H. Bazerman
Keywords: Accounting Audits
- July 2002 (Revised March 2005)
- Case
Kendall Square Research Corporation (A) (Abridged)
By: William J. Bruns Jr. and F. Warren McFarlan
Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993, and the company sold stock to the public for the first time. Analysts forecasted higher earnings for 1993, then the company's revenue recognition... View Details
- January 15, 2002
- Editorial
Enron failures show U.S. auditing system is in dire need of big change
By: G. Loewenstein, D. A. Moore and M. H. Bazerman
Keywords: Accounting Audits
- June 2001 (Revised July 2001)
- Case
Amazon.com in the Year 2000
By: Krishna G. Palepu and Jeremy Cott
An analyst's critique of Amazon's prospectus from the perspective of its bond holders. View Details
- March 2000 (Revised February 2005)
- Case
Hewlett Packard--Computer Systems Organization: Selling to Enterprise Customers
By: Das Narayandas and Robert C. Dudley
In late 1996, Manuel Diaz, head of Worldwide Sales for Hewlett-Packard's (HP) Computer Systems Organization (CSO), is reviewing the results of an audit of HP's enterprise customer management approach with the objective of identifying market and organizational... View Details
- November 1999
- Background Note
Recognizing Revenues and Expenses: Realized and Earned
By: Robert S. Kaplan
Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details
- summer 1997
- Article
The Impossibility of Auditor Independence
By: M. H. Bazerman, K. Morgan and G. F. Loewenstein
Keywords: Accounting Audits
- 1 Apr 1997
- Conference Presentation
Comments on 'The Commission on Auditors' Responsibilites: Report of Tentative Conclusions
By: Robert S. Kaplan
Keywords: Accounting Audits
- October 1993 (Revised November 1994)
- Case
Becton Dickinson & Co.: Multidivisional Marketing Programs
In response to a potential competitive inroad at a key account, managers at Becton Dickinson are considering a multidivisional marketing effort. View Details