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- All HBS Web (320)
- Faculty Publications (169)
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- Research Summary
Overview
Professor Sherman's research has long focused on financial reporting, performance measurement/management, and financial literacy issues facing corporate management and Boards of Directors in global businesses. He also actively studies methods to improve productivity in... View Details
- March 2008
- Supplement
Ujjivan: A Microfinance Institution at a Crossroads (B)
By: V.G. Narayanan and Pamela Freed
Case (B) of "Ujjivan: A Microfinance Institution at a Crossroads" addresses some of the actions Ujjivan, a microfinance provider in Bangalore, has taken with regard to issues raised in the (A) case, particularly regarding fraud and establishing financial... View Details
Keywords: Financial Institutions; Microfinance; Crime and Corruption; Accounting Audits; Product Development; Financial Services Industry; Bangalore
Narayanan, V.G., and Pamela Freed. "Ujjivan: A Microfinance Institution at a Crossroads (B)." Harvard Business School Supplement 108-083, March 2008.
- December 2011 (Revised May 2015)
- Case
Aviva Investors
By: George Serafeim
The Aviva Investors case describes the challenge of integrating sustainability considerations into the strategy and business practices of companies and into the decision making process of the investment community. Steve Waygood, Chief Responsible Investment Officer at... View Details
Keywords: Investing; Investment Management; Shareholder Activism; Disclosure; Stock Exchanges; Sustainability; Sustainable Development; Sustainability Reporting; ESG; ESG (Environmental, Social, Governance) Performance; Social Impact; Activism; Investment; Management; Business and Shareholder Relations; Environmental Sustainability; United Kingdom
Serafeim, George, Robert G. Eccles, and Kyle Armbrester. "Aviva Investors." Harvard Business School Case 112-047, December 2011. (Revised May 2015.)
- Article
Is It Time for Auditor Independence Yet?
By: M. H. Bazerman and D. A. Moore
Well before the collapse of Enron and Arthur Andersen, we argued that the auditing system had been corrupted by the incentives auditors face to please their clients. We stated that even honest auditors were incapable of independence within the current regulatory... View Details
Keywords: Accounting Audits; Change; Crime and Corruption; Customer Satisfaction; Governing Rules, Regulations, and Reforms; Failure; Motivation and Incentives
Bazerman, M. H., and D. A. Moore. "Is It Time for Auditor Independence Yet?" Accounting, Organizations and Society 36, nos. 4-5 (May–July 2011): 310–312.
- March 2000 (Revised February 2005)
- Case
Hewlett Packard--Computer Systems Organization: Selling to Enterprise Customers
By: Das Narayandas and Robert C. Dudley
In late 1996, Manuel Diaz, head of Worldwide Sales for Hewlett-Packard's (HP) Computer Systems Organization (CSO), is reviewing the results of an audit of HP's enterprise customer management approach with the objective of identifying market and organizational... View Details
Keywords: Accounting Audits; Transformation; Customer Relationship Management; Cost vs Benefits; Marketing Strategy; Sales; Computer Industry
Narayandas, Das, and Robert C. Dudley. "Hewlett Packard--Computer Systems Organization: Selling to Enterprise Customers." Harvard Business School Case 500-064, March 2000. (Revised February 2005.)
- March 2001 (Revised April 2001)
- Case
General Electric 2000: Quality of Earnings Assessment
By: David F. Hawkins
A financial analyst reviews General Electric's financial reports to learn more about U.S. Generally Accepted Accounting Principles (GAAP) and how they differs from international accounting standards. View Details
Keywords: Financial Reporting; Financial Statements; Accounting Audits; International Accounting; Consumer Products Industry; Technology Industry; United States
Hawkins, David F. "General Electric 2000: Quality of Earnings Assessment." Harvard Business School Case 101-091, March 2001. (Revised April 2001.)
- 24 Jul 2000
- Research & Ideas
Value Maximization and Stakeholder Theory
Contending with that value maximization approach is "stakeholder theory" which says that managers should make decisions so as to take into account all of the interests of all stakeholders in a firm. (Stakeholders, he notes,... View Details
Keywords: by Michael C. Jensen
- November 1986 (Revised December 1998)
- Case
Disctech, Inc.
Describes a company that had problems of fraudulent financial reporting. Provides an opportunity to discuss the roles of top management, financial management, internal and external auditors, and the audit committee of the board of directors in such circumstances. The... View Details
Merchant, Kenneth A. "Disctech, Inc." Harvard Business School Case 187-066, November 1986. (Revised December 1998.)
- 06 Apr 2010
- First Look
First Look: April 6
Kanebo, a large Japanese cosmetics company whose management engaged in a massive accounting fraud. ChuoAoyama was PwC's Japanese affiliate and one of Japan's "Big Four" audit firms. In May 2006,... View Details
Keywords: Martha Lagace
- June 2005 (Revised July 2009)
- Case
Financial Reporting Problems at Molex, Inc. (A)
By: Paul M. Healy
Following an accounting problem at Molex, the firm's auditors request changes in management. The board of directors has to decide whether the auditors' concerns have merit or whether, as management argues, the accounting issue is immaterial. View Details
Keywords: Managerial Roles; Governing and Advisory Boards; Financial Reporting; Relationships; Resignation and Termination; Accounting Audits
Healy, Paul M. "Financial Reporting Problems at Molex, Inc. (A)." Harvard Business School Case 105-082, June 2005. (Revised July 2009.)
- January 2011 (Revised July 2011)
- Case
Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants
By: David F. Hawkins
Analyst questions the value of accounting measurement of earnings per share and stock option costs for equity valuation purposes. View Details
Keywords: Earnings Management; Business Earnings; Employee Stock Ownership Plan; Stock Shares; Employee Ownership; Stock Options; Equity; Accounting Audits; Valuation; Profit Sharing; Accounting Industry
Hawkins, David F. "Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants." Harvard Business School Case 111-087, January 2011. (Revised July 2011.)
- June 1989 (Revised June 1993)
- Case
Thumbs-Up Video, Inc.
By: William J. Bruns Jr.
A start-up video rental business is described to provide a basis for a bookkeeping and financial reporting exercise for an accounting course. Both start-up and operating transactions are included along with situations requiring judgments about depreciation policies and... View Details
Keywords: Business Growth and Maturation; Financial Statements; Accounting Audits; Accrual Accounting; Financial Reporting; Accounting Industry
Bruns, William J., Jr. "Thumbs-Up Video, Inc." Harvard Business School Case 189-193, June 1989. (Revised June 1993.)
- May 2024
- Article
Financial Innovation in the 21st Century: Evidence from U.S. Patents
By: Josh Lerner, Amit Seru, Nick Short and Yuan Sun
We develop a unique dataset of 24 thousand U.S. finance patents granted over the last two decades to explore the evolution and production of financial innovation. We use machine learning to identify the financial patents and extensively audit the results to ensure... View Details
Keywords: Banking; Investment Banks; Information Technology; Regulation; Patents; Innovation and Invention; Trends
Lerner, Josh, Amit Seru, Nick Short, and Yuan Sun. "Financial Innovation in the 21st Century: Evidence from U.S. Patents." Journal of Political Economy 132, no. 5 (May 2024): 1391–1449.
- 2014
- Working Paper
Agenda Setting at the FASB: Evidence from the Role of the FASAC
By: Abigail Allen
I examine the extent to which the FASB's agenda determination is a function of the contemporaneous preferences of its primary constituents: auditors, preparers, and financial statement users. Using the FASB's consultation with the FASAC as a lens through which to view... View Details
Allen, Abigail. "Agenda Setting at the FASB: Evidence from the Role of the FASAC." Harvard Business School Working Paper, No. 15-042, December 2014.
- 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
Hertenstein, Julie H., and Robert S. Kaplan. "Burlington Northern: The ARES Decision (B)." Harvard Business School Case 191-123, February 1991.
- 2014
- Working Paper
Further Evidence on Consequences of Debt Covenant Violations
By: Yu Gao, Mozaffar N. Khan and Liang Tan
We present new evidence on debt covenant violation (DCV) consequences that have not previously been examined in the literature. In particular, we show that a DCV triggers significant information asymmetry and uncertainty on the part of shareholders and auditors as... View Details
Keywords: Accounting
Gao, Yu, Mozaffar N. Khan, and Liang Tan. "Further Evidence on Consequences of Debt Covenant Violations." Working Paper, July 2014. (Conditionally accepted, Contemporary Accounting Research.)
- January 2012 (Revised May 2013)
- Case
Integrated Assurance at Philips Electronics N.V.
By: Robert G. Eccles and Daniela Saltzman
Philips Electronics is a leader in integrated reporting. In 2010 it produced its third generation report. Since its first report in 2008, Philips' integrated reports and its integrated reporting website had grown in sophistication. In planning for its integrated report... View Details
Eccles, Robert G., and Daniela Saltzman. "Integrated Assurance at Philips Electronics N.V." Harvard Business School Case 412-054, January 2012. (Revised May 2013.)
- 24 Feb 2015
- First Look
First Look: February 24
adequacy, actuarial standards, accounting standards, and auditing practice. In these areas, corporate managers and financial experts such as auditors and bankers possess the technical expertise necessary for... View Details
Keywords: Sean Silverthorne
- 24 Oct 2005
- Research & Ideas
Building an IT Governance Committee
School.How do you set up an IT governance committee? A company that decides it needs board-level IT oversight must do three things: Select the appropriate members and the chairman, determine the group's relationship to the audit... View Details
Keywords: by Richard Nolan & Warren McFarlan
- February 2003 (Revised May 2006)
- Case
Ernst & Young LLP
By: David F. Hawkins and Jacob Cohen
The history of Ernst & Young provides a platform to discuss the issues related to the sale of the consulting business as well as the founding of the legal unit. It dovetails with the issues raised at Arthur Andersen regarding the role of the Big Four accounting firms... View Details
Hawkins, David F., and Jacob Cohen. "Ernst & Young LLP." Harvard Business School Case 103-060, February 2003. (Revised May 2006.)