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  • 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
  • 06 Aug 2013
  • First Look

First Look: August 6

displeasure over the directors' ineffectiveness at monitoring managers. In a sample of securities class-action lawsuits from 1996 to 2010, about 11% of independent directors are named as defendants. The likelihood of being named is greater for View Details
Keywords: Anna Secino
  • 14 Nov 2012
  • Research & Ideas

New Agenda for Corporate Accountability Reporting

How do you measure corporate accountability? And can you do it credibly? Since the financial crisis of 2008-2009, for-profit corporations are facing greater demand to disclose more than revenues and expenses on annual financial reports. In response, some are pointing... View Details
Keywords: by Martha Lagace; Accounting; Energy; Utilities
  • 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
Keywords: by Regina E. Herzlinger and James Wallace; Health; Public Administration
  • 05 May 2003
  • Research & Ideas

Sharing the Responsibility of Corporate Governance

First, information of the sort that would allow shareholders to police corporate behavior on issues, such as the use of child labor, is not easily accessible. Although some companies, such as Royal Dutch Shell, have started to publish View Details
Keywords: by Carla Tishler
  • 03 Apr 2012
  • First Look

First Look: April 3

auditor for both the financial and nonfinancial information contained in the integrated report, but these are covered by separate assurance opinions. Among the challenges of providing an integrated audit is getting the internal... View Details
Keywords: Carmen Nobel
  • 04 Jun 2007
  • Research & Ideas

Is Health Care Making You Better—or Dead?

interdependent. And although you may have a great doctor with the best intentions, the system may not allow him or her to give the quality of care they would like to. A: Absolutely. My heart really goes out to physicians nowadays. They're... View Details
Keywords: by Sean Silverthorne; Health
  • 19 Mar 2013
  • First Look

First Look: March 19

http://onlinelibrary.wiley.com/doi/10.1111/nejo.12003/abstract   Working PapersInvestment Incentives in Open-Source and Proprietary Two-Sided Platforms Authors:Casadesus-Masanell, Ramon, and Gaston Llanes Abstract We study incentives to invest in platform View Details
Keywords: Sean Silverthorne
  • 05 Jul 2011
  • First Look

First Look: July 5

of IFRS Authors:Karthik Ramanna and Ewa Sletten Abstract If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several... View Details
Keywords: Sean Silverthorne
  • 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
  • 17 Mar 2015
  • First Look

First Look: March 17

contract types; ii) greater partner integration is associated with higher product quality only in projects that adopt more flexible time and materials or performance-based contracts; and iii) in projects where the choice of contract is... View Details
Keywords: Sean Silverthorne
  • 19 Apr 2011
  • First Look

First Look: April 19

generates these benefits. Using the empirical context of cardiovascular care within hospitals, we first examine the relationship between a hospital's level of specialization in cardiovascular care and the quality of its clinical... View Details
Keywords: Sean Silverthorne
  • 19 Jun 2007
  • First Look

First Look: June 19, 2007

demand for auditing by the licensor. We characterize the optimal royalty contract, accounting system choice by the licensee, and audit strategy choice by the licensor. We show when the owner prefers to... View Details
Keywords: Martha Lagace
  • 09 Aug 2011
  • First Look

First Look: August 9

for Auditor Independence Yet? Authors:M.H. Bazerman and D.A. Moore Publication:Accounting, Organizations and Society (in press) Abstract Well before the collapse of Enron and Arthur Andersen, we argued that the auditing system had been... View Details
Keywords: Sean Silverthorne
  • 10 Oct 2007
  • First Look

First Look: First Look: October 10

We investigate these research questions in the context of the U.S. Environmental Protection Agency's Audit Policy. Download the paper: http://www.hbs.edu/research/pdf/08-021.pdf   Cases & Course MaterialsGianna Angelopoulos-Daskalaki... View Details
Keywords: Martha Lagace
  • 30 May 2005
  • Research & Ideas

Germany’s Pioneering Corporate Managers

intervened ruthlessly (and sometimes unfairly) when he saw profits suffer. After thirty years, when his little seventy-person firm became one of the largest industrial operations and employers in Germany, he again established a central View Details
Keywords: by Sean Silverthorne
  • 04 Jan 2012
  • First Look

First Look: January 4

consists of (1) two firms competing in a vertically differentiated market in which product quality is a mix of public and private components and (2) a market for developers that firms hire after observing signals of their contributions to... View Details
Keywords: Carmen Nobel
  • 05 Apr 2011
  • First Look

First Look: April 5

China's skin care market. A Chinese domestic brand, after some success in partnership with Sephora in Europe, aspires to challenge the French and U.S. brands' hold on the China market. It must decide how to segment the market, how to position against global assurances... View Details
Keywords: Sean Silverthorne
  • 03 Mar 2009
  • First Look

First Look: March 3, 2009

of its pricing, the strategic interaction between prices set by the content provider and by the platforms leads to a non-monotonic relationship between exclusivity and content quality: both high- and low-quality content will multihome and join both platforms, but there... View Details
Keywords: Martha Lagace
  • 16 Sep 2008
  • First Look

First Look: September 16, 2008

Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone towards financial reporting convergence yet spurred controversy reaching the highest levels of government. We find a more positive reaction for firms with lower View Details

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