Accounting Fraud - Publications - Faculty & Research

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Fraudulent Mobile Payment Alerts on the Rise | Information Technology

Fraudulent Mobile Payment Alerts on the Rise Mobile payment solutions like Zelle and Venmo have become popular and convenient ways to send money to one another. Like most financial institutions, these services alert users of possible View Details

Web

3. Financial Obligations | MBA

3. Financial Obligations 3.1 Student Accounts 3.2 Financial Aid 3.3 Student Cost of Attendance 3.4 Tuition & Fees 3.5 Withdrawals, Leaves of Absence, & Return of Federal/Title IV Funding 3.6 VA Benefits 3.7 Financial Aid View Details

06 Jan 2003
Research & Ideas

Why Expensing Options Doesn’t Solve the Problem

It is fascinating to observe pundit after pundit come down strongly on the side of expensing stock options in the reported financial statements, as if that were the silver bullet for combating corporate malfeasance and resolving all our View Details

Keywords: by William Sahlman

08 Oct 2021
Research & Ideas

How Newspaper Closures Open the Door to Corporate Crime

wrongdoings that are detected, the real figures are likely higher, he notes. In their statistical models, Heese and his colleagues controlled for variables like local economic conditions and the local fraud environment and found that... View Details

Keywords: by Avery Forman

Web

Policymakers - Institute For Strategy And Competitiveness

Employers Suppliers Policymakers Policymakers Policymakers Policymakers play a key role in the transition to a value-based health care delivery system. Many older laws and regulations that attempted to prevent fraud and abuse in the... View Details

06 Dec 2021
News

Truth Be Told

False Claims Act, which rewards whistleblowers who report fraud against the federal government with a percentage of the money recovered. “We need to understand the costs,” explains Heese, “and how to empower the people who have important... View Details

Keywords: April White; Corporate, Subsidiary, and Regional Managing Offices; Management

11 Jul 2017
News

The Right Thing to Do

Whistleblower,” tells the story of Sherry Hunt, Citibank, and the frauds that caused the Great Recession. Hunt started at Citi as a mortgage quality control officer in 2004, just as the housing bubble was swelling up. She saw the company... View Details

Keywords: Constantine von Hoffman; Securities, Commodities, and Other Financial Investments; Finance; Mining (except Oil and Gas); Mining

23 Jul 2013
First Look

First Look: July 23

Restaurant Hygiene Inspections and Online Reviews By: Kang, Jun Seok, Polina Kuznetsova, Yejin Choi, and Michael Luca Abstract—Restaurant hygiene inspections are often cited as a success story of public disclosure. Hygiene grades influence customer decisions and serve... View Details

Keywords: Anna Secino

15 Apr 2011
News

Students Hear Wall St. Critics

cited the FCIC’s January report that found failures in financial regulations and enforcement, corporate governance, risk management, and accountability and ethics at all levels. Overarching this, Angelides said, is a climate in which “too... View Details

Keywords: Garry Emmons; Colleges, Universities, and Professional Schools; Educational Services; Finance

11 May 2020
News

Better Than Cash

Alliance, a public-private partnership based at the United Nations. Today, 100 million unbanked adults worldwide receive government transfers, wages, or pensions in cash, a payment method that is highly vulnerable to fraud and theft.... View Details

01 Jun 2024
News

Action Plan: Role-Play

into small businesses, where fraud is a particular problem, she says, because, compared to larger firms, “there aren’t as many controls.” She often found it helpful to go undercover as, say, a new accounting... View Details

Keywords: Christine Speer Lejeune; photo by Christina Gandolfo; detective; private investigator; undercover; acting

17 Sep 2020
Blog Post

HBS Grads Launch Cybersecurity Nonprofit to Fight Infodemic

requires users to have a valid phone number, it blocks large amounts of bot army from polluting the GreenZone app with fake reviews, which is rampant on many other review sites. humanID is a B2B2C company and our client base ranges from polling site to social media... View Details

24 May 2004
Research & Ideas

Becoming an Ethical Negotiator

strikes a lot of people as the wrong answer, myself included, but what's interesting is how different people reach that conclusion. Some people say that the father's attitude is shortsighted, for instance, that he failed to take into View Details

Keywords: by Martha Lagace

24 Feb 2009
First Look

First Look: February 24, 2009

which the instruments of accountability are at least as likely to reproduce relationships of inequality as they are to overturn them. Deterring Online Advertising Fraud Through Optimal Payment in Arrears... View Details

Keywords: Martha Lagace

16 May 2017
Blog Post

Making the Move into Digital Health and Software Engineering

community to work on technical projects together, so we launched CODE. Our mission is to bring technologists together at HBS. We want to keep our technical skills sharp and create accountability to learn and build while getting our MBAs.... View Details

Keywords: Technology; Health Care

01 Dec 2014
News

Book Review: My Lunch with Warren

Guy Spier (MBA 1993) didn’t wait long after graduation to make the biggest mistake of his career. Accepting a vice president’s role at D.H. Blair Investment Banking, the admitted Gordon Gekko wannabe had a front-row seat as several top execs at the firm were charged... View Details

Keywords: Sean Silverthorne

03 Jul 2018
First Look

New Research and Ideas, July 3, 2018

alleging that Noble was too aggressive in its fair value accounting for contracts and investments in producers. Iceberg did not accuse Noble of fraud but suggested that Noble’s profits and balance sheet were... View Details

Keywords: Dina Gerdeman

19 Jul 2004
Research & Ideas

Your Customers: Use Them or Lose Them

staff—all of this costs money, Frei said. Commerce Bank pays for it by paying lower rates on deposits compared to the giant banks. "Think about it," she told the group. "Would you trade half a percentage point on your View Details