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  • 12 Sep 2016
  • Research & Ideas

What Brands Can Do to Monitor Factory Conditions of Suppliers

Uncovering Bad Factories All three studies were made possible by a social auditing company providing Toffel with data on more than 40,000 inspections in 66 countries that its auditors had conducted over several years. The first study,... View Details
Keywords: by Michael Blanding
  • 13 May 2002
  • Op-Ed

A Cure for Enron-Style Audit Failures

account for transactions under generally accepted accounting principles (GAAP) while reducing transparency and aggressively maximizing earnings and debt. Creative accounting is part of the competition among auditors that has led to lower... View Details
Keywords: by Jay Lorsch; Accounting
  • 03 Mar 2003
  • What Do You Think?

Are Conditions Right for the Next Accounting Scandal?

auditors and audit committees whose mutual survival depends on each other, overly complicated accounting and tax systems, and the nature of the reporting relationships between internal auditors and those... View Details
Keywords: by James Heskett; Accounting; Financial Services
  • 05 May 2003
  • Research & Ideas

SEC Commissioner Sees “Healing and Reform”

the Sarbanes-Oxley Act of 2002 in the Senate, said that the new law's value is that it helps eliminate conflicts of interest between auditors and a company's board of directors by decreeing that directors establish an independent... View Details
Keywords: by Catherine Walsh
  • 08 Sep 2003
  • Research & Ideas

A Bold Proposal for Investment Reform

Finally, we recommend that the external auditor problems can only be solved through a major change in the relation between auditors and the companies they audit. This may be achieved by making the audit... View Details
Keywords: by Ann Cullen; Financial Services
  • 03 Nov 2003
  • What Do You Think?

Can Investors Have Too Much Accounting Transparency?

auditing and particularly large amounts of consulting services from the same supplier. And now, by means of Section 404, it will: (1 require senior executives to certify that their companies have financial controls that work, and (2 give external View Details
Keywords: by James Heskett
  • 19 Jul 2016
  • First Look

July 19, 2016

external compliance pressure in their domestic institutional environment, when their buyers take a cooperative approach to monitoring, and when their auditors are highly trained. We find, further, that a cooperative approach to monitoring... View Details
Keywords: Sean Silverthorne
  • 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
  • 08 Mar 2011
  • First Look

First Look: March 8

employment history includes experience in investment banking, auditing, or private equity/venture capital. On average, we find that former auditors are significantly more likely to impair goodwill. However, further investigation reveals... View Details
Keywords: Sean Silverthorne
  • 07 Apr 2003
  • Research & Ideas

Three Steps for Crisis Prevention

Arthur Andersen, stated in a written testimony that "the future of the [accounting] profession is bright and will remain bright —as long as the commission does not force us into an outdated role trapped in the old economy. Unfortunately, the proposed rule [on... View Details
Keywords: by Michael D. Watkins & Max H. Bazerman
  • 05 Nov 2013
  • First Look

First Look: November 5

through reduction of firm variability, we do not find this offsetting beneficial effect to be strong. Download working paper: http://ssrn.com/abstract=2252200 What Shapes the Gatekeepers? Evidence from Global Supply Chain Auditors By:... View Details
Keywords: Sean Silverthorne
  • 20 Jan 2015
  • First Look

First Look: January 20

performance. Publisher's link: https://hbr.org/2015/01/the-truth-about-csr   Working Papers Auditor Lobbying on Accounting Standards By: Allen, Abigail M., Karthik Ramanna, and Sugata Roychowdhury Abstract—We examine how Big N auditors'... View Details
Keywords: Sean Silverthorne
  • 29 Sep 2003
  • Research & Ideas

Pride Goeth Before a Profit

at five gallons, even as the gas continued to flow, you wouldn't drive away without paying for the whole tank. "This was about doing the right thing," says Thompson. "Pride and integrity go hand in hand with me." Two years later, the company View Details
Keywords: by Theodore Kinni
  • 05 May 2003
  • Research & Ideas

What It Takes to Restore Trust in Business

According to Mills, these conflicts of interest include the well-publicized conflicts between chief executives and their shareholders; banks and customers' investments; and auditors and boards of directors and their shareholders. Less... View Details
Keywords: by Martha Lagace; Financial Services
  • 25 Feb 2014
  • First Look

First Look: February 25

http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2378899 Monitoring the Monitors: How Social Factors Influence Supply Chain Auditors By: Short, Jodi L., Michael W. Toffel, and Andrea R. Hugill Abstract—Supply chain View Details
Keywords: Sean Silverthorne
  • 26 Jul 2011
  • First Look

First Look: July 26

Quality: Evidence from 1978-1980 Authors:Kevin Koh, Shivaram Rajgopal, and Suraj Srinivasan Abstract We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit... View Details
Keywords: Sean Silverthorne
  • 16 Sep 2014
  • First Look

First Look: September 16

Monitors: How Social Factors Influence Supply Chain Auditors By: Short, Jodi L., Michael W. Toffel, and Andrea Hugill Abstract—Outsourcing firms increasingly rely on social auditors to provide strategic... View Details
Keywords: Sean Silverthorne
  • 23 Feb 2021
  • Research & Ideas

COVID-19 Shines New Light on Working Conditions in Supply Chains

you hope to achieve? Toffel: The microsite is meant to be a resource to managers working on global supply chains, including the brands who are sourcing products, auditors who are assessing factory working conditions, and non-governmental... View Details
Keywords: by Danielle Kost; Apparel & Accessories
  • 18 Oct 2011
  • First Look

First Look: October 18

of interest (Experiment 6). Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980 Authors:Kevin Koh, Shiva Rajgopal, and Suraj Srinivasan Publication:Review of Accounting Studies (forthcoming) Abstract We provide evidence for the long-standing... View Details
Keywords: Sean Silverthorne
  • 19 Oct 2015
  • Research & Ideas

Business Research that Makes for Smarter Public Policy

University of California law professor Jodi Short, and HBS doctoral student Andrea Hugill examined factors such as whether it was more effective to send the same auditors back to a company or send new View Details
Keywords: by Michael Blanding

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