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Publications

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    • All HBS Web  (320)
      • Faculty Publications  (99)

      Accounting AuditsRemove Accounting Audits →

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      • 1994
      • Article

      An Analysis of Auditor Liability Rules

      By: V.G. Narayanan
      Keywords: Accounting Audits
      Citation
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      Narayanan, V.G. "An Analysis of Auditor Liability Rules." Special Issue on Accounting, Financial Disclosures, and the Law. Journal of Accounting Research 32 (1994).
      • May 1992 (Revised January 2000)
      • Case

      Asea Brown Boveri: The ABACUS System

      By: Robert L. Simons
      Describes the computer-based information system (ABACUS) used to monitor and control business operations in a complex, global company. Describes the technical attributes of the database system, financial reporting requirements, target setting and profit calculations on... View Details
      Keywords: Financial Reporting; Profit; Business Growth and Maturation; Analytics and Data Science; Design; Accounting Audits; Growth and Development; Globalized Firms and Management; Complexity; Technology Industry
      Citation
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      Simons, Robert L. "Asea Brown Boveri: The ABACUS System." Harvard Business School Case 192-140, May 1992. (Revised January 2000.)
      • May 1991 (Revised February 1992)
      • Teaching Note

      Marriott Corp.: The Internal Audit Function, Teaching Note

      By: Robert L. Simons
      Keywords: Accounting Audits; Accommodations Industry
      Citation
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      Simons, Robert L. "Marriott Corp.: The Internal Audit Function, Teaching Note." Harvard Business School Teaching Note 191-193, May 1991. (Revised February 1992.)
      • March 1991
      • Article

      The Role of Audits and Audit Quality in Valuing New Issues

      By: S. Datar, G. A. Feltham and J. S. Hughes
      Keywords: Accounting Audits; Quality; Value
      Citation
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      Datar, S., G. A. Feltham, and J. S. Hughes. "The Role of Audits and Audit Quality in Valuing New Issues." Journal of Accounting & Economics 14, no. 1 (March 1991): 3–49.
      • February 1991
      • Case

      Burlington Northern: The ARES Decision (B)

      By: Julie H. Hertenstein and Robert S. Kaplan
      The ARES team formally proposes that Burlington Northern implement the ARES system. The project meets resistance. In light of financial restructuring and high level of debt, executives wonder whether the company can afford ARES. Weak links during the ARES development... View Details
      Keywords: Accounting Audits; Restructuring; Cost vs Benefits; Decision Choices and Conditions; Borrowing and Debt; Capital Budgeting; Projects; Technology Adoption; Service Industry
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      Hertenstein, Julie H., and Robert S. Kaplan. "Burlington Northern: The ARES Decision (B)." Harvard Business School Case 191-123, February 1991.
      • October 1990 (Revised January 1992)
      • Case

      Marriott Corp.: The Internal Audit Function

      By: Robert L. Simons
      Keywords: Accounting Audits; Accommodations Industry
      Citation
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      Simons, Robert L. "Marriott Corp.: The Internal Audit Function." Harvard Business School Case 191-007, October 1990. (Revised January 1992.)
      • July 1990
      • Article

      A Perspective on Negotiation Research in Accounting and Auditing

      By: J. K. Murnighan and M. H. Bazerman
      Keywords: Negotiation; Research; Accounting; Accounting Audits
      Citation
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      Murnighan, J. K., and M. H. Bazerman. "A Perspective on Negotiation Research in Accounting and Auditing." Accounting Review 65 (July 1990): 642–657.
      • 1988
      • Foreword

      Assessing Organizational Climates for Creativity and Innovation: Methodological Review of Large Company Audits

      By: R. M. Burnside, T. M. Amabile and S. S. Gryskiewicz
      Keywords: Creativity; Organizational Culture; Accounting Audits; Innovation and Invention
      Citation
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      Burnside, R. M., T. M. Amabile, and S. S. Gryskiewicz. "Assessing Organizational Climates for Creativity and Innovation: Methodological Review of Large Company Audits." Foreword to New Directions in Creative and Innovative Management, edited by Y. Ijiri and R. L. Kuhn. Cambridge, MA: Ballinger Publishing Company, 1988.
      • May 1987 (Revised February 2000)
      • Case

      Codman & Shurtleff, Inc.: Planning and Control System

      By: Robert L. Simons
      Detailed description of the planning and control systems in use at Johnson & Johnson. Focuses on the actions of managers in one subsidiary in revising budget targets. Illustrates intensive strategic planning and financial planning process in a large, decentralized... View Details
      Keywords: Strategic Planning; Planning; Forecasting and Prediction; Accounting Audits; Budgets and Budgeting; Business Strategy; Financial Management; Business or Company Management; Management Systems; Public Administration Industry; Financial Services Industry
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      Simons, Robert L. "Codman & Shurtleff, Inc.: Planning and Control System." Harvard Business School Case 187-081, May 1987. (Revised February 2000.)
      • winter 1986
      • Article

      Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms

      By: Paul M. Healy and Tom Lys
      Keywords: Accounting Audits; Change; Business Ventures; Mergers and Acquisitions
      Citation
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      Healy, Paul M., and Tom Lys. "Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms." Journal of Accounting and Public Policy 5, no. 4 (winter 1986): 251–265.
      • March 1985 (Revised November 1985)
      • Case

      Wilmington Tap and Die

      By: Robert S. Kaplan
      The general manager of a division manufacturing taps and dies must decide whether to continue a major capital investment program. The program was designed to replace aging mechanical machines with modern, electronically controlled equipment. A post-audit, after an... View Details
      Keywords: Capital Budgeting; Investment; Accounting Audits; Cost Management; Technological Innovation; Information Technology; Performance Productivity; Production; Management Analysis, Tools, and Techniques; Manufacturing Industry
      Citation
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      Kaplan, Robert S. "Wilmington Tap and Die." Harvard Business School Case 185-124, March 1985. (Revised November 1985.)
      • 1983
      • Chapter

      Statistical Methods for Auditing and Accounting

      By: Robert S. Kaplan
      Keywords: Accounting; Accounting Audits; Mathematical Methods
      Citation
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      Kaplan, Robert S. "Statistical Methods for Auditing and Accounting." Chap. 1 in Handbook of Modern Accounting. 3rd ed. Edited by Sidney Davidson and Roman L. Weil. New York: McGraw-Hill, 1983. (Similar chapter also appeared in 2nd ed., 1977.)
      • 01 Jan 1977
      • Conference Presentation

      The Roles for Research and Development in Auditing

      By: Robert S. Kaplan
      Keywords: Research and Development; Accounting Audits
      Citation
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      Kaplan, Robert S. "The Roles for Research and Development in Auditing." Paper presented at the Symposium on Audit Research, University of Illinois at Urbana-Champaign, Urbana, January 01, 1977.
      • 1974
      • Report

      An Actuarial Audit of the Social Security System

      By: Robert S. Kaplan and Roman L. Weil
      Keywords: Accounting Audits; Public Sector; Insurance
      Citation
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      Kaplan, Robert S., and Roman L. Weil. "An Actuarial Audit of the Social Security System." Report, U.S. Dept. of the Treasury, September 1974.
      • spring 1973
      • Article

      A Stochastic Model for Auditing

      By: Robert S. Kaplan
      Keywords: Mathematical Methods; Accounting Audits
      Citation
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      Kaplan, Robert S. "A Stochastic Model for Auditing." Journal of Accounting Research 11 (spring 1973): 38–46.
      • Teaching Interest

      Audit Committees in a New Era of Governance

      By: Suraj Srinivasan
      The last ten years has heightened demands on audit committees. Not only are they responsible for overseeing internal and external audits to ensure that investors receive accurate and transparent information, but they must ensure compliance with new accounting and... View Details
      • Teaching Interest

      Audit Committees in a New Era of Governance

      By: Paul M. Healy
      The last ten years has heightened demands on audit committees. Not only are they responsible for overseeing internal and external audits to ensure that investors receive accurate and transparent information, but they must ensure compliance with new accounting and... View Details
      • Research Summary

      Mastering Strategy Execution

      By: Robert Simons

      Professor Robert Simons’ research encompasses three areas of management accountability that are the foundation for successful strategy execution: organization design, performance measurement and control, and risk management. In addition, Simons is interested in the... View Details

      • Research Summary

      Overview

      By: Ethan C. Rouen
      Relying on empirical archival methodologies—as well as techniques in data science—to develop and structure new sources of data by which to approach questions of looming disclosure changes, Professor Rouen has focused on one of the Securities and Exchange Commission’s... View Details
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