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- Faculty Publications (48)
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- All HBS Web (134)
- Faculty Publications (48)
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- 01 Nov 2017
- What Do You Think?
What Are the Real Lessons of the Wells Fargo Case?
accounts and even transferring token amounts of funds between these accounts without customers’ knowledge. When the practice became so prevalent—2.1 million accounts from 2011... View Details
- 12 Jul 2011
- First Look
First Look: July 12
the Use of Unverifiable Estimates in Required Goodwill Impairment Authors:Karthik Ramanna and Ross L. Watts Publication:Review of Accounting Studies (forthcoming) Abstract SFAS 142 requires managers to estimate the current fair value of... View Details
Keywords: Carmen Nobel
- 07 Apr 2023
- Research & Ideas
When Celebrity ‘Crypto-Influencers’ Rake in Cash, Investors Lose Big
and Exchange Commission. The SEC has been slow to issue the regulatory clarification requested by crypto companies, but has charged more than a dozen influencers with violating US securities law and recently warned investors about volatility and View Details
Keywords: by Kristen Senz
- 12 Jul 2004
- Research & Ideas
Enron’s Lessons for Managers
collapsed on December 2, 2001 it destroyed over $60 billion in market value, he said. Second, its accounting fraud was "massive." Reasonable men and women might quibble over some of the finer... View Details
Keywords: by Martha Lagace
- 17 Apr 2022
- Book
How to Avoid the 'Ethical Slide' That Leads Companies Astray
defrauding investors. A sure sign of the ethical lapse at Theranos was that “people started asking questions, and they got fired,” Nelson says. Wells Fargo’s 2016 account fraud scandal, in which bank... View Details
Keywords: by Lane Lambert
- 13 May 2022
- Research & Ideas
Company Reviews on Glassdoor: Petty Complaints or Signs of Potential Misconduct?
widespread culture of bad behavior—or at least, a lot of people looking the other way as misconduct is taking place, he says. “You think about Wells Fargo, and there were thousands of employees engaging in these practices over many, many years,” says Campbell, who... View Details
- 12 Aug 2014
- First Look
First Look: August 12
2014 Journal of Advertising Research Pitfalls and Fraud in Online Advertising Metrics: What Makes Advertisers Vulnerable to Cheaters, and How They Can Protect Themselves By: Edelman, Benjamin G. Abstract—How does online advertising become... View Details
Keywords: Sean Silverthorne
- 06 Oct 2003
- Research & Ideas
The Problem with Hedge Funds
squad launched into an arm-waving cheer, `Chilton, Chilton, he's our man; if he can't short it, nobody can!"' This is an account of the Morgan Stanley hedge fund conference held at the Breakers Hotel in Palm Beach in January 2002.... View Details
Keywords: by D. Quinn Mills
- 26 Nov 2001
- Op-Ed
Why Corporate Budgeting Needs To Be Fixed
board members and Wall Street analysts. Even boards of directors are drawn into the fray, as they end up endorsing deceptive reports to shareholders. Sometimes, outright fraud ensues, as we've seen recently in high-profile cases involving... View Details
Keywords: by Michael C. Jensen
- 06 Jan 2003
- Research & Ideas
Why Expensing Options Doesn’t Solve the Problem
It is fascinating to observe pundit after pundit come down strongly on the side of expensing stock options in the reported financial statements, as if that were the silver bullet for combating corporate malfeasance and resolving all our View Details
Keywords: by William Sahlman
- 10 Mar 2014
- Research & Ideas
Counting Up the Effects of Sarbanes-Oxley
Widely deemed the most important piece of security legislation since formation of the Securities and Exchange Commission in 1934, the landmark Sarbanes-Oxley Act of 2002 was born into a climate still reeling from the burst of the high-tech bubble and View Details
- 08 Oct 2021
- Research & Ideas
How Newspaper Closures Open the Door to Corporate Crime
wrongdoings that are detected, the real figures are likely higher, he notes. In their statistical models, Heese and his colleagues controlled for variables like local economic conditions and the local fraud environment and found that... View Details
Keywords: by Avery Forman
- 18 Feb 2009
- First Look
First Look: February 18, 2009
Working PapersDeterring Online Advertising Fraud Through Optimal Payment in Arrears (revised) Author:Benjamin Edelman Abstract Online advertisers face substantial difficulty in selecting and supervising small advertising partners. View Details
Keywords: Martha Lagace
- 23 Jul 2013
- First Look
First Look: July 23
Restaurant Hygiene Inspections and Online Reviews By: Kang, Jun Seok, Polina Kuznetsova, Yejin Choi, and Michael Luca Abstract—Restaurant hygiene inspections are often cited as a success story of public disclosure. Hygiene grades influence customer decisions and serve... View Details
Keywords: Anna Secino
- 16 Jan 2012
- Research & Ideas
Private Meetings of Public Companies Thwart Disclosure Rules
opportunity cost of their time. Yet by law, such meetings are not allowed to convey material information. "There seems to be a disconnect," says Eugene F. Soltes, an assistant professor in the Accounting & Management Unit at Harvard... View Details
- 24 Feb 2009
- First Look
First Look: February 24, 2009
which the instruments of accountability are at least as likely to reproduce relationships of inequality as they are to overturn them. Deterring Online Advertising Fraud Through Optimal Payment in Arrears... View Details
Keywords: Martha Lagace
- 19 Feb 2019
- First Look
New Research and Ideas, February 19, 2019
results suggest for-profit insurers are likelier than not-for-profit insurers to exercise market power when they possess it. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=55635 forthcoming Journal of Accounting Research... View Details
Keywords: Sean Silverthorne
- 19 Jun 2012
- First Look
First Look: June 19
The alleged benefits of flattening flow primarily from pushing decisions downward to enhance customer and market responsiveness and to improve accountability and morale. Has flattening delivered on its promise to push decisions downward?... View Details
Keywords: Sean Silverthorne
- 24 May 2004
- Research & Ideas
Becoming an Ethical Negotiator
strikes a lot of people as the wrong answer, myself included, but what's interesting is how different people reach that conclusion. Some people say that the father's attitude is shortsighted, for instance, that he failed to take into View Details
Keywords: by Martha Lagace
- 26 Nov 2013
- First Look
First Look: November 26
accounting standards to argue that when the political process of determining institutions of capitalism is "thin," in that managers find themselves with specialized technical knowledge unavailable to outsiders and with little... View Details
Keywords: Sean Silverthorne