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(155)
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- Research (124)
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Show Results For
- All HBS Web
(155)
- News (16)
- Research (124)
- Multimedia (2)
- Faculty Publications (65)
- 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
- 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
- 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 Nov 2019
- News
Scranton Elects First Female Mayor
really seemed like the perfect storm where I would have the backing of the auditor general, who knows and has seen some of what’s going on in Scranton, where you still have this graft and this nepotism and this patronage network that has... View Details
- Profile
Erika Sanchez
Boeing’s Enterprise Auditor Program “gave me broad exposure to different functions, from finance and program management to quality control and investor relations.” “A whole new level you can’t even imagine.” At Boeing, a mentor encouraged... View Details
- 23 Apr 2018
- News
Tim Keller, Heavy Metal Mayor
state auditor before running for mayor, and cites Keller’s belief in heavy metal music for its capacity to bring people from varied backgrounds together—particularly in the Southwest. “Despite a reputation for metal skewing Anglo, it... View Details
- 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
- 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
- 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
- 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
- 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
- 08 Dec 2017
- News
Harvard Business Grads Are Putting Politics Above Profits
2005), the former state auditor of New Mexico, who was elected mayor of Albuquerque, New Mexico in November; Margaret Busse (MBA 2001), who is running for Massachusetts state senate; Adem Bunkeddeko (MBA 2017), who is running for a US... View Details
Keywords: politics
- 06 Dec 2004
- What Do You Think?
Why Do Managers Fail to Act on Their Predictions?
short run versus large costs of unknowable certainty in the future. As examples of predictable surprises, they suggest such things as the rise of terrorism, compromises of auditor independence (and its implications for the general decline... View Details
Keywords: by James Heskett
- 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
- 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
- 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
- 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
- 01 Dec 2008
- News
Lesson from the Fall
the Fifth Circuit Court of Appeals in New Orleans. Lawyers for former CEO Jeffrey Skilling (MBA ’79) argued that his 2006 conviction on nineteen counts of fraud, conspiracy, insider trading, and lying to auditors — along with his 24-year... View Details
- 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
- 10 Mar 2014
- Research & Ideas
Counting Up the Effects of Sarbanes-Oxley
Srinivasan, who also cites the important role of the Public Company Accounting Oversight Board (PCAOB), a nonprofit private corporation created by SOX that oversees auditors of SEC-registered companies. Markets Have Benefitted Despite... View Details