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Show Results For
- All HBS Web
(578)
- News (97)
- Research (391)
- Events (3)
- Multimedia (4)
- Faculty Publications (269)
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- May 2022
- Case
What to Propose?
By: David G. Fubini
Two audit and financial services firms, one of which your consulting firm has supported extensively, have merged to create one of the largest audit firms in the world. The audit firm's Executive Team has requested proposals aimed at re-evaluating their internal... View Details
Keywords: Consulting; Professional Services; Governance; Presentations; Organizational Structure; Transition; Mergers and Acquisitions; Consulting Industry
Fubini, David G. "What to Propose?" Harvard Business School Case 422-095, May 2022.
- August 2010
- Supplement
Batson International, S.A. (B)
By: David F. Hawkins
A surprise internal audit of a division's accounting practices reveals a number of possible earnings management and accounting irregularities. View Details
Keywords: Accounting Audits; Earnings Management; Financial Reporting; International Accounting; Standards; United States
Hawkins, David F. "Batson International, S.A. (B)." Harvard Business School Supplement 111-024, August 2010.
- August 2010
- Supplement
Batson International, S.A. (C)
By: David F. Hawkins
Senior management must sign a management letter. An internal audit reveals a number of questionable accounting practices (B case). How should senior management respond? View Details
Keywords: Accounting Audits; Financial Reporting; International Accounting; Managerial Roles; Standards; United States
Hawkins, David F. "Batson International, S.A. (C)." Harvard Business School Supplement 111-025, August 2010.
- 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
- October 1981 (Revised April 1984)
- Case
H.J. Heinz Co.: The Administration of Policy (C)
Presents a condensation of the audit committee's recommendations for organizational and policy changes to help prevent a recurrence of improper income transferal practices used at the H.J. Heinz Co. View Details
Goodpaster, Kenneth E. "H.J. Heinz Co.: The Administration of Policy (C)." Harvard Business School Case 382-036, October 1981. (Revised April 1984.)
- 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
Hawkins, David F., and Jacob Cohen. "Arthur Andersen LLP." Harvard Business School Case 103-061, February 2003. (Revised June 2006.)
- August 2005 (Revised August 2006)
- Case
Grupo Martica
Grupo Martica commissions a computer security expert to conduct an audit of its systems, network, and processes. This audit reveals that Martica is quite vulnerable, and the company's de facto CIO must decide what steps to take to improve security. He wonders how... View Details
Keywords: Safety; Information Infrastructure; Information Technology; Information Infrastructure; Complexity
McAfee, Andrew P. "Grupo Martica." Harvard Business School Case 606-013, August 2005. (Revised August 2006.)
- 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
Marshall, Paul W., and James Weber. "PRG-Schultz International." Harvard Business School Case 807-126, March 2007. (Revised May 2012.)
- 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
Hallowell, Roger H. "Davis, Lloyd, Young, & Donovan." Harvard Business School Case 898-005, September 1997.
- November 2008 (Revised November 2024)
- Case
The Fall of Enron
By: Paul Healy and Krishna Palepu
The case traces the rise of Enron, covering the company's business innovations, personnel management, and risk management processes. It then examines the company's dramatic fall including the extension of its trading model into questionable new businesses, the... View Details
Keywords: Risk Management; Management Practices and Processes; Crime and Corruption; Financial Reporting; Corporate Governance; Governing and Advisory Boards
Healy, Paul, and Krishna Palepu. "The Fall of Enron." Harvard Business School Case 109-039, November 2008. (Revised November 2024.)
- November 2000 (Revised April 2002)
- Case
Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)
By: David F. Hawkins
The managing partners of a public accounting firm must resolve a number of staff requests for assistance in deciding how audit clients should report their revenues. Each example explores whether revenues should be reported on a gross or net basis. View Details
Keywords: Financial Statements; Accounting Audits; Business Earnings; Budgets and Budgeting; Financial Reporting; Revenue; Accounting Industry
Hawkins, David F. "Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)." Harvard Business School Case 101-040, November 2000. (Revised April 2002.)
- 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; Construction Industry; Accounting Industry; United States
Hawkins, David F. "Machinery International (B)." Harvard Business School Case 101-061, December 2000. (Revised March 2003.)
- November 1989 (Revised June 1991)
- Background Note
Facts and Figures on Defense Procurement: The Department of Defense and Defense Procurement, An Overview
By: Robert L. Simons
Provides statistics and other factual information on the Department of Defense procurement process, DOD expenditures, market share segmentation, the variety of contract types, and the role of the Defense Contract Audit Agency. View Details
Keywords: National Security
Simons, Robert L. "Facts and Figures on Defense Procurement: The Department of Defense and Defense Procurement, An Overview." Harvard Business School Background Note 190-060, November 1989. (Revised June 1991.)
- 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
Goodpaster, Kenneth E. "H.J. Heinz Co.: The Administration of Policy (B)." Harvard Business School Case 382-035, October 1981. (Revised April 1984.)
- July 2021
- Case
'Why I Blew the Whistle': Mauro Botta v. PwC
By: Aiyesha Dey, Jonas Heese and Sarah Mehta
Set in April 2021, this case tells the story of Mauro Botta, a senior manager at PricewaterhouseCoopers (PwC). In 2016, Botta filed a whistleblower claim with the U.S. Securities and Exchange Commission, alleging that PwC had failed to fulfill its obligations to remain... View Details
Keywords: Accounting Audits; Financial Reporting; Financial Statements; Ethics; Fairness; Moral Sensibility; Values and Beliefs; Governance; Corporate Governance; Accounting Industry; United States; California; San Jose
Dey, Aiyesha, Jonas Heese, and Sarah Mehta. "'Why I Blew the Whistle': Mauro Botta v. PwC." Harvard Business School Case 122-005, July 2021.
- 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
Nanda, Ashish. "An Ancient Fable." Harvard Business School Case 903-138, June 2003. (Revised October 2003.)
- 18 Aug 2011
- Working Paper Summaries
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
- August 2020
- Article
Improving Working Conditions in Global Supply Chains: The Role of Institutional Environments and Monitoring Program Design
By: Jodi L. Short, Michael W. Toffel and Andrea R. Hugill
Activism seeking to improve labor conditions in global supply chains has led many transnational corporations to adopt codes of conduct and monitor suppliers for compliance. Drawing on thousands of audits conducted by a major social auditor, we identify structural... View Details
Keywords: Monitoring; Supplier Relationship; Sustainability; Sustainability Management; Sustainable Operations; Sustainable Supply Chains; NGO; Operations; Supply Chain Management; Governance Compliance; Corporate Social Responsibility and Impact; Global Range; Working Conditions
Short, Jodi L., Michael W. Toffel, and Andrea R. Hugill. "Improving Working Conditions in Global Supply Chains: The Role of Institutional Environments and Monitoring Program Design." ILR Review 73, no. 4 (August 2020): 873–912.
- February 1996 (Revised August 1998)
- Exercise
Process Flow Design Exercise (C)
Provides detailed instructions for auditors to help them prepare for the factory demonstration day. Each audit position is described and a time line outlining responsibilities for the four phases of the simulation is provided. View Details
Keywords: Business Processes
Hammond, Janice H. "Process Flow Design Exercise (C)." Harvard Business School Exercise 696-085, February 1996. (Revised August 1998.)
- December 2014 (Revised June 2016)
- Case
Cameron Trebbi at Taylor Lowell, LLP
By: Karthik Ramanna
Cameron Trebbi is a senior executive overseeing accounting policy at a large global auditing firm. His role is to lobby the firm's position with various accounting rule-making bodies worldwide. The firm is close to acquiring as new audit clients a consortium of Chinese... View Details
Keywords: Lobbying; Thin Political Markets; Accounting; Business and Government Relations; Accounting Industry; China; United States
Ramanna, Karthik. "Cameron Trebbi at Taylor Lowell, LLP." Harvard Business School Case 115-026, December 2014. (Revised June 2016.)