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  • All HBS Web  (317)
    • News  (30)
    • Research  (261)
  • Faculty Publications  (169)

Show Results For

  • All HBS Web  (317)
    • News  (30)
    • Research  (261)
  • Faculty Publications  (169)
← Page 5 of 317 Results →
  • December 2000 (Revised March 2003)
  • Case

Machinery International (B)

By: David F. Hawkins
An assistant is asked to prepare illustrative derivative and hedge accounting examples for the audit committee. Students are required to complete the examples. Teaching Purpose: Introduces students to the basics of derivative and hedge accounting. View Details
Keywords: Accounting Audits; Machinery and Machining; Activity Based Costing and Management; Currency; Cost Management; Financial Statements; Accounting Industry; Accounting Industry; United States
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Hawkins, David F. "Machinery International (B)." Harvard Business School Case 101-061, December 2000. (Revised March 2003.)
  • June 2003 (Revised October 2003)
  • Case

An Ancient Fable

By: Ashish Nanda
This case presents a thinly disguised account of Andersen's collapse, followed by a tightening of the oversight of audit firms. It raises questions on who lost and who gained, as well as the long-term implications of the changes for the accounting profession and... View Details
Keywords: Accounting Audits; Consulting Industry
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Nanda, Ashish. "An Ancient Fable." Harvard Business School Case 903-138, June 2003. (Revised October 2003.)
  • September 1997
  • Case

Davis, Lloyd, Young, & Donovan

Tom Roberts, director of audit operations, is responsible for assigning individual accountants to projects. Describes the current scheduling and assignment system, and the specific concerns of two staff members. Are any changes required in the system? View Details
Keywords: Management Practices and Processes; Accounting Audits
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Hallowell, Roger H. "Davis, Lloyd, Young, & Donovan." Harvard Business School Case 898-005, September 1997.
  • October 2021
  • Case

Financial Reporting at Mattel

By: Aiyesha Dey, Trung Nguyen, Marshal Herrmann and Julia Kelley
In September 2020, Diana Ferguson was nearing her first Audit Committee meeting as the newly appointed Audit Committee chair of Mattel, Inc. Mattel was just recovering from an accounting scandal which had revealed the company’s poor internal controls and weak board... View Details
Keywords: Accounting; Accounting Audits; Financial Reporting; Financial Statements; Governance; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governance Compliance; Governance Controls; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Lawsuits and Litigation; Business and Shareholder Relations; Consumer Products Industry; Entertainment and Recreation Industry; Financial Services Industry; North and Central America; United States; California
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Dey, Aiyesha, Trung Nguyen, Marshal Herrmann, and Julia Kelley. "Financial Reporting at Mattel." Harvard Business School Case 122-006, October 2021.
  • 2012
  • Chapter

Integrated Reporting Requires Integrated Assurance

By: Robert G. Eccles, Michael P. Krzus and Liv A. Watson
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and... View Details
Keywords: Risk Management; Crime and Corruption; Integrated Corporate Reporting; Governance Compliance; Organizational Culture; Management Systems; Laws and Statutes; Information Management; Accounting Audits; Financial Crisis
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Eccles, Robert G., Michael P. Krzus, and Liv A. Watson. "Integrated Reporting Requires Integrated Assurance." In Effective Auditing for Corporates: Key Developments in Practice and Procedures, edited by Joe Oringel, 161–178. London: Bloomsbury Information Ltd., 2012.

    Suraj Srinivasan

    Suraj Srinivasan is the Philip J. Stomberg Professor of Business Administration, a member of the Accounting and Management faculty unit, and chair of the View Details

    Keywords: accounting industry; accounting industry
    • February 2005 (Revised March 2006)
    • Case

    PCAOB, The (A)

    By: Lynn S. Paine and Kim Bettcher
    Members of the Public Co. Accounting Oversight Board--a private-sector, nonprofit body created by the Sarbanes-Oxley Act of 2002--must determine the form and content of a new auditing standard on internal control that will fulfill the requirements of Section 404 of the... View Details
    Keywords: Law; Financial Reporting; Corporate Governance; Standards; Government Administration; Accounting Audits
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    Paine, Lynn S., and Kim Bettcher. "PCAOB, The (A)." Harvard Business School Case 305-025, February 2005. (Revised March 2006.)
    • October 1981 (Revised April 1984)
    • Case

    H.J. Heinz Co.: The Administration of Policy (B)

    Summarizes the investigation conducted by outside legal and accounting firms under the Heinz audit committee. Improper practices were found at three of the five Heinz domestic divisions and at a number of foreign operations. Presents restated financial data for the... View Details
    Keywords: Ethics; Accounting Audits; Manufacturing Industry; Consumer Products Industry
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    Goodpaster, Kenneth E. "H.J. Heinz Co.: The Administration of Policy (B)." Harvard Business School Case 382-035, October 1981. (Revised April 1984.)
    • March 2007 (Revised May 2012)
    • Case

    PRG-Schultz International

    By: Paul W. Marshall and James Weber
    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 which employed accounting professionals... View Details
    Keywords: History; Organizational Change and Adaptation; Leadership; Restructuring; Cost Management; Insolvency and Bankruptcy; Borrowing and Debt; Accounting Audits; Accounting Industry
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    Marshall, Paul W., and James Weber. "PRG-Schultz International." Harvard Business School Case 807-126, March 2007. (Revised May 2012.)
    • 01 Apr 2011
    • News

    A Three-Step Plan for CFOs

    • May 1997 (Revised May 1998)
    • Background Note

    Auditors and Their Opinions

    By: William J. Bruns Jr. and Jeremy Cott
    Discusses the purpose of independent audits of financial reports, the nature of audits and auditing, types of independent auditor opinions, and changing expectations of those who use and rely on audits. View Details
    Keywords: Accounting Audits
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    Bruns, William J., Jr., and Jeremy Cott. "Auditors and Their Opinions." Harvard Business School Background Note 197-113, May 1997. (Revised May 1998.)
    • May 2004 (Revised March 2005)
    • Case

    SOX-POX?

    By: Jay W. Lorsch
    Describes the experiences of audit committee chairmen in responding to and implementing the Sarbanes-Oxley Act. Teaching Purpose: To help students understand the impact of the Sarbanes-Oxley Act on audit committees. View Details
    Keywords: Government Legislation; Financial Reporting; Laws and Statutes; Accounting Audits
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    Lorsch, Jay W. "SOX-POX?" Harvard Business School Case 404-139, May 2004. (Revised March 2005.)
    • 01 Oct 2013
    • News

    A View from the US

    • October 2008 (Revised October 2009)
    • Case

    New Century Financial Corporation

    By: Krishna G. Palepu, Suraj Srinivasan and Aldo Sesia
    After years of rapid growth and stock price appreciation, New Century Financial Corporation, one of the largest subprime loan originators in the U.S., reported accounting problems in early 2007. The resulting liquidity crisis forced the company to file for Chapter 11... View Details
    Keywords: Accounting Audits; Financial Reporting; Business Model; Financial Crisis; Insolvency and Bankruptcy; Mortgages; Financial Services Industry; United States
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    Palepu, Krishna G., Suraj Srinivasan, and Aldo Sesia. "New Century Financial Corporation." Harvard Business School Case 109-034, October 2008. (Revised October 2009.)

      V.G. Narayanan

      Professor Narayanan is the Thomas D. Casserly, Jr. Professor of Business Administration, and Senior Associate Dean of Executive Education and HBS Online. His research focuses on management accounting with an interest in performance evaluation and incentives... View Details

      Keywords: accounting industry; accounting industry; accounting industry; accounting industry; accounting industry
      • 2011
      • Working Paper

      Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

      By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
      We provide evidence for the long-standing concern on auditor conflicts of 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... View Details
      Keywords: Accounting Audits; Financial Reporting; Stocks; Price; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Service Delivery; Quality; Research
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      Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980." Harvard Business School Working Paper, No. 12-002, July 2011.
      • 2013
      • Article

      Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980

      By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
      We provide evidence for the long-standing concern on auditor conflicts of 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... View Details
      Keywords: Conflict of Interests; Financial Reporting; Accounting Audits; Knowledge Dissemination; Quality; Corporate Disclosure; Motivation and Incentives
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      Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980." Review of Accounting Studies 18, no. 1 (March 2013): 1–33.
      • October 2011 (Revised December 2013)
      • Case

      Lehman Brothers and Repo 105

      By: Anette Mikes, Gwen Yu and Dominique Hamel
      The collapse of Lehman Brothers in 2008 was the largest bankruptcy in US history. The case examines the economics of the off-balance sheet transactions Lehman undertook prior to the collapse, and highlights the corporate governance challenges in situations where firms... View Details
      Keywords: Accounting; Policy; Accounting Audits; Corporate Governance; Financial Instruments; Risk Management; Financial Services Industry
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      Mikes, Anette, Gwen Yu, and Dominique Hamel. "Lehman Brothers and Repo 105." Harvard Business School Case 112-050, October 2011. (Revised December 2013.)
      • 08 Sep 2003
      • Research & Ideas

      A Bold Proposal for Investment Reform

      recent Harvard Business Review article, "How the Quest for Efficiency Corroded the Market," proposes a number of radical remedies including tax breaks for long-term investors, the establishment of an investor's union, and making stock exchanges responsible... View Details
      Keywords: by Ann Cullen; Financial Services
      • February 2003 (Revised June 2006)
      • Case

      Arthur Andersen LLP

      By: David F. Hawkins and Jacob Cohen
      This case highlights the history of Arthur Andersen and the collapse of the firm following the Enron Corp. audit and the Department of Justice obstruction of justice conviction. View Details
      Keywords: Accounting Audits; Financial Statements; Business Exit or Shutdown; Lawfulness; United States
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      Hawkins, David F., and Jacob Cohen. "Arthur Andersen LLP." Harvard Business School Case 103-061, February 2003. (Revised June 2006.)
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