Publications

Teaching Note for HBS Case No. 124-078. View Details

March 2024
Module Note

Accounting Standards for the 21st Century

Over the past two decades, accounting standards have evolved to meet the demands of a rapidly changing business environment. This module note focuses on understanding the impact of these standards on measuring firm performance and financial position in the context of a... View Details

Keywords: Financial Statements; Standards; Performance Evaluation; Change Management

April 2021 (Revised March 2024)
Teaching Note

Muddy Waters vs. eHealth: The Debate of a 'Lifetime'

Teaching Note for HBS Case No. 120-114. View Details

March 2020
Supplement

Stock-Based Compensation at Twitter

March 2019
Supplement

Accounting for Nuclear Power Provisions at RWE, Instructor Spreadsheet

22 Mar 2023
News

Indian Data Reveals Adani Empire’s Reliance on Offshore Funding

29 Apr 2022
News

Sie geben nicht auf

December 2017
Teaching Note

Accounting for Nuclear Power Provisions at RWE

Teaching Note for HBS No. 118-013. View Details

Keywords: Liabilities; Discounting; Provisions For Long-term Obligations

February 2024
Course Overview Note

The Anatomy of Fraud

Corporate fraud remains a serious problem. Learning how to detect and prevent it, and make better investment decisions, has broad applicability for private and public market investors, as well as for people joining or running companies. This course note describes a... View Details

Keywords: Crime and Corruption; Investment; Accounting; Business or Company Management

June 2021
Teaching Note

'GEnron'? Markopolos versus General Electric (A) & (B)

Teaching Note for HBS Case Nos. 121-005 and 121-033. View Details

29 Aug 2022
News

How the Decline of Local News Exposes the Public to Lies and Corruption

15 Mar 2021
News

Whistleblowing, Reporting, and Auditing in the Area of Taxation – VIRTEU Roundtable Session

04 Mar 2021
News

Ungereimtheiten bei der "Bilanzpolizei" DPR

February 2024
Supplement

Ball: EVA Driving the World's Leading Can Manufacturer (A) Student Spreadsheet Supplement

February 2021
Supplement

Accounting for Leases at American Airlines

Summer 2019
Article

The Political Influence of Voters' Interests on SEC Enforcement

I examine whether political influence as a response to voters’ interest in employment levels is reflected in the enforcement actions of the Securities and Exchange Commission (SEC). I find that large employers are less likely to experience SEC enforcement actions.... View Details

Keywords: SEC Enforcement; Government Preferences; Voters' Interests; Political Influence; Employment; Public Opinion; Government Administration; Governance Compliance; Political Elections