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- All HBS Web (118)
- Faculty Publications (35)
Show Results For
- All HBS Web (118)
- Faculty Publications (35)
- 16 Jun 2015
- First Look
First Look: June 16, 2015
importance of return on equity in forecasting future stock returns depends on the quality of the accounting information. This extension also reconciles our model with alternative characteristic-based forecasters. These findings suggest... View Details
Keywords: Sean Silverthorne
- 24 Apr 2012
- First Look
First Look: April 24
Watson Publication:In Effective Auditing for Corporates: Key Developments in Practice and Procedures, edited by Joe Oringel, 161-178. London: Bloomsbury Information Ltd., 2012 Abstract In the wake of the recent financial crisis,... View Details
Keywords: Carmen Nobel
- 24 Apr 2007
- First Look
First Look: April 24, 2007
807-126 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... View Details
Keywords: Sean Silverthorne
- 18 Oct 2011
- First Look
First Look: October 18
interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved earnings View Details
Keywords: Sean Silverthorne
- 30 Jun 2003
- Research & Ideas
Computer Security is For Managers, Too
want them to look around and see that there's not much fun or profit to be had so that they'll leave in search of better prospects. Relying too heavily on audits is problematic for the same reason that relying on inspections to improve... View Details
- 01 Jun 2003
- News
Student Conferences, at a Glance
parlor, as an early source of entrepreneurial influence. Her advice? “Do for yourself. Do for your people. Provide a quality product.” Cyberposium Building Leaders for Technology January 17–19, 2003 Sponsor: HBS High Tech & New Media Club... View Details
- 01 Jun 2005
- News
Transforming the IRS
For decades, the IRS judged employees’ performance by using narrow, unbalanced, and frequently perverse — but easily gathered — statistics that focused almost entirely on revenue coming from audit assessments and property seizures.... View Details
- 15 May 2012
- First Look
First Look: May 15
and elaborate on their normative implications. Audit Quality and Auditor Reputation: Evidence from Japan Authors:Douglas J. Skinner and Suraj Srinivasan Publication:The Accounting Review (forthcoming)... View Details
Keywords: Carmen Nobel
- 10 Mar 2014
- Research & Ideas
Counting Up the Effects of Sarbanes-Oxley
approach when considering SOX," explains Srinivasan. The most worrisome part of the act on the business side was the mandate that required public companies to obtain an independent audit of their internal control practices. The cost... View Details
- 21 Jun 2010
- Research & Ideas
Strategy and Execution for Emerging Markets
mature markets. It could help managers audit any given emerging market and its different institutional voids. Managers can then tailor-make their strategy to a particular market, given that different elements are missing in different... View Details
Keywords: by Martha Lagace
- 01 Jun 1997
- News
Short Takes
statistical data from five hundred business groups in India and spoke to dozens of managers in Malaysia, Indonesia, and Chile. The pair found that companies outside the United States perform better when they replicate the quality... View Details
Keywords: Judith A. Ross
- 01 Jun 2018
- News
Disrupting India’s Dental Market
late 2010. He was satisfied with the quality of his care until, hovering above the spittoon, he spotted black fungal algae encircling the drain. Something about the entire business struck Singh, an entrepreneur with experience in... View Details
Keywords: Sasha Issenberg
- Web
Diversity on Teams: Our Own Harvest - Race, Gender & Equity
Safety So it’s not enough for an employer to say, “I want a more diverse workplace” or “I am going to use automated hiring and therefore eliminate human bias.” The employer actually should do audits of the results coming out of this... View Details
- 03 Nov 2009
- First Look
First Look: Nov. 3
self-report of the licensee. The self-reporting aspect of the environment gives rise to demand for auditing by the licensor or third-party attestation by the licensee. We characterize the optimal royalty contract, accounting system choice... View Details
Keywords: Martha Lagace
- 21 Mar 2018
- Blog Post
Telling Your Story: How to Create a Powerful Personal Digital Brand
nature and amount, if any, of original content you wish to create and share with an online community. Take advantage of toolsThe same internet that gives us a platform for our brand also provides access to many tools that can help us improve the View Details
- 27 Apr 2010
- First Look
First Look: April 27
ideas across academic communities. The Predictive Value of Accruals and Consequences for Market Anomalies Authors:Francois Brochet, Seunghan Nam, and Joshua Ronen Publication:The Journal of Accounting, Auditing and Finance (forthcoming)... View Details
Keywords: Martha Lagace
- 02 Jan 2020
- Op-Ed
Medicare for All or Public Option: Can Either Heal Health Care?
accountants should audit the public option’s financial statements to certify that its administrators stated expenses accurately, just as they do for private insurers. Unlike Medicare, this version of the public option would break even,... View Details
- 11 Mar 2014
- First Look
First Look: March 11
change initiatives-Predictability, Teaming and Open Communication, and Results Only Work Environment-that alter the structure and culture of work in ways that enable better work and better lives. August 2013 Tax Administration Review Randomized Tax Enforcement... View Details
Keywords: Sean Silverthorne
- 02 Feb 2002
- What Do You Think?
Will the Societal Effects of Enron Exceed Those of September 11?
outcome from Enron will likely be the enrichment of the very professions that contributed to the mess. First, there will be the obvious windfall of extra legal fees from Enron and related cases. Then it is quite likely that the accounting profession will be enriched... View Details
Keywords: by James Heskett
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
leveraged to test and improve the quality of corporate accountability reporting. Ramanna thinks accounting theory has a lot to contribute, in three particular ways: (1) by giving stakeholders the ability to verify what the corporation... View Details