Publications

Research Summary

Management Control Issues of International Ventures

William J. Bruns, Jr. is conducting (with Sharon M. McKinnon of Northeastern University) a field study of control issues that arise in international ventures between U.S. and European companies. Bruns' research is aimed at answering questions raised by earlier... View Details

Article

A Framework for Research on Corporate Accountability Reporting

By: Karthik Ramanna

This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,... View Details

Keywords: Corporate Accountability; Value; Financial Reporting; Business and Shareholder Relations

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Research Summary

Overview

Abigail's research to date has focused on the financial accounting standard setting process. Specifically, her current projects investigate the impacts of regulator backgrounds, constituent preferences, and lobbying incentives in the determination of US GAAP. Her... View Details

Keywords: Financial Accounting; Political Economy; Capital Markets; Fair Value Accounting; Disclosure; International Accounting Standards

December 1999
Teaching Note

Standard International (TN)

By: David F. Hawkins and Norman Bartczak

Teaching Note for (9-100-064). View Details

Keywords: Accounting Industry

12 Jul 2022
News

International Foundation for Valuing Impacts Holds Inaugural Board Meeting

March 1985 (Revised July 1986)
Background Note

Foreign Operations Accounting and Analysis

By: David F. Hawkins

Keywords: International Accounting

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01 Apr 2002
News

Breakthrough International Negotiation

Dick Cheney built an international coalition to support the Gulf War. In Breakthrough International Negotiation: How Great Negotiators Transformed the World's Toughest Post-Cold War Conflicts, HBS associate... View Details

Keywords: Michael Watkins; Susan Rosegrant; Publishing Industries (except Internet); Information

August 2005
Background Note

Note on International Tax Regimes

By: Mihir A. Desai, Mark Veblen and Kathleen Luchs

Provides a framework for understanding different types of international tax regimes. Examines how alternative tax regimes tax the foreign income of their citizens (including corporate citizens); how tax regimes define foreign and domestic income; and how foreign tax... View Details

Keywords: Motivation and Incentives; Earnings Management; Nationality; Framework; Taxation; Profit; Globalization; Credit; United States

Web

Accounting & Management - Faculty & Research

accountability for performance through effective external and internal governance. Unit research, course development, and teaching fall into two broad areas: Financial Reporting and Analysis and Management... View Details

Article

The Global Rise of Democracy: A Network Account

By: Magnus Thor Torfason and Paul Ingram

We examine the influence of an interstate network created by intergovernmental organizations (IGOs) on the global diffusion of democracy. We propose that IGOs facilitate this diffusion by transmitting information between their member states and by interpreting that... View Details

Keywords: International Relations; Networks; Society; Transformation; Power and Influence; Country; Globalization

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February 2008 (Revised November 2011)
Case

The International Monetary Fund in Crisis

By: Rawi Abdelal, David Moss and Eugene Kintgen

When Dominique Strauss-Kahn became the Managing Director of the International Monetary Fund in late 2007, he faced a number of significant changes. The organization had lost much of its legitimacy over the previous decade, and countries seemed increasingly reluctant to... View Details

Keywords: History; Globalized Economies and Regions; Problems and Challenges; Developing Countries and Economies; Borrowing and Debt; Government and Politics; Financial Institutions; Business Strategy; Macroeconomics; Financial Services Industry

September 2006
Tutorial

Internal Control Process - Online Tutorial

By: David F. Hawkins

Introduces the Internal Control Process by detailing its five components: 1) the internal control environment, 2) risk assessment, 3) internal control activities, 4) information and communications, and 5) monitoring. Includes multiple review exercises throughout the... View Details

Keywords: Accounting; Communication; Assets; Governance Compliance; Governance Controls; Policy; Information; Code Law; Risk Management; System; Online Technology

April 2018 (Revised December 2018)
Case

The Whistleblower at International Game Technology

By: Aiyesha Dey, Jonas Heese and James Weber

Robert Mayhem, a senior manager at International Game Technology, had filed a whistleblower report with the U.S. Securities and Exchange Commission alleging that the company had misstatements in its financial reports. Mayhem’s report involved IGT’s practice of... View Details

Keywords: Whistleblower; Financial Reporting; Governance Compliance; Ethics

25 Jun 2009
Working Paper Summaries

Why Do Countries Adopt International Financial Reporting Standards?

Keywords: by Karthik Ramanna & Ewa Sletten; Accounting

Web

Financial Accounting Online Course | HBS Online

This course is part of the Finance & Accounting track. Introduction to Financial Accounting ENROLL NOW No application needed for our certificate programs. Start your journey today! Financial View Details

2006
Chapter

The IMF and the Capital Account

By: Rawi Abdelal

Keywords: International Finance; Capital

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2014
Working Paper

Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules

By: Abigail Allen and Reining Petacchi

We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that states' opposition to the liability increasing provisions embedded in... View Details

Keywords: Accounting; Accounting Industry; United States

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