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  • 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
  • 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
Keywords: by Julia Hanna; Accounting; Banking
  • 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
  • 16 Jun 2015
  • First Look

First Look: June 16, 2015

audit teams are all-male, and when the audits were paid for by the supplier instead of by the buyer. We describe implications for firms relying on social auditors and for auditing firms. Download working paper:... View Details
Keywords: Sean Silverthorne
  • 28 Apr 2003
  • Research & Ideas

Shareholders Key to Corporate Reform

more balanced and comprehensive if management believes that directors might seek an independent opinion. It should be noted that there is a precedent for providing directors with independent funding: The Sarbanes-Oxley Act requires that audit committees have their own... View Details
Keywords: by Cynthia A. Montgomery & Rhonda Kaufman
  • 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
  • 05 May 2003
  • Research & Ideas

Sharing the Responsibility of Corporate Governance

WorldCom, Adelphia, and other former high flyers. These scandals demonstrate not only a lapse of ethics but also a disdain for the rule of law. Enron's lawyers and auditors appeared more concerned with exploiting loopholes than ensuring... View Details
Keywords: by Carla Tishler
  • 25 Oct 2004
  • Research & Ideas

Planning for Surprises

document the dysfunctional role of the airlines in weakening airline security throughout the '90s and into the twenty-first century. We also show the dysfunctional role of the lead auditing firms in keeping auditor independence from... View Details
Keywords: by Martha Lagace
  • 15 May 2012
  • First Look

First Look: May 15

and elaborate on their normative implications. Audit Quality and Auditor Reputation: Evidence from Japan Authors:Douglas J. Skinner and Suraj Srinivasan Publication:The Accounting Review (forthcoming) Abstract We study events surrounding... View Details
Keywords: Carmen Nobel
  • 03 Apr 2012
  • First Look

First Look: April 3

auditor for both the financial and nonfinancial information contained in the integrated report, but these are covered by separate assurance opinions. Among the challenges of providing an integrated audit is getting the internal... View Details
Keywords: Carmen Nobel
  • 03 Jul 2018
  • First Look

New Research and Ideas, July 3, 2018

domestic civil society and when their buyers are more sensitive to such exposure. At the program design level, we find that suppliers improve more when the monitoring regime signals a cooperative approach and when auditors are highly... View Details
Keywords: Dina Gerdeman
  • 17 Mar 2015
  • First Look

First Look: March 17

By: Short, Jodi L., Michael W. Toffel, and Andrea R. Hugill Abstract—Outsourcing firms seeking to avoid reputational spillovers that can arise from dangerous, illegal, and unethical behavior at supply chain factories increasingly rely on private social View Details
Keywords: Sean Silverthorne
  • 26 Mar 2019
  • First Look

New Research and Ideas, March 26, 2019

their buyers are more sensitive to such exposure. At the program design level, suppliers improve more when the monitoring regime signals a cooperative approach, when auditors are highly trained, and especially when both of these elements... View Details
Keywords: Dina Gerdeman
  • 30 Jun 2015
  • First Look

First Look: June 30, 2015

social auditors and for auditing firms. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=49303   Working Papers Monetary Policy Drivers of Bond and Equity Risks By: Campbell, John Y., Carolin E. Pflueger, and Luis M.... View Details
Keywords: Carmen Nobel
  • 29 Jan 2007
  • Research & Ideas

The Business Press Is a Watchdog that Bites

When tales of financial fraud hit the newsstands, business people and academics usually assume that it was analysts or auditors who brought the wrongdoing to light. Journalists, they believe, are only repeating what they've been told.... View Details
Keywords: by Martha Lagace; Journalism & News; Publishing
  • 24 Apr 2012
  • First Look

First Look: April 24

primarily at auditors (both external and internal), risk managers, accountants, CFOs, and consultants, Effective Auditing for Corporates covers the following: 1) compliance and the corporate audit, 2) fraud detection, 3) risk-based... View Details
Keywords: Carmen Nobel
  • 08 May 2012
  • First Look

First Look: May 8

http://www.people.hbs.edu/jsiegel/SiegelLichtSchwartz_EFDI_20120310.pdf Daily Horizons: Evidence of Narrow Bracketing in Judgments from 9,000 MBA Admission Interviews Authors:U. Simonsohn and F. Gino Publication:Psychological Science (forthcoming) Abstract Many... View Details
Keywords: Carmen Nobel
  • 17 Jan 2012
  • First Look

First Look: January 17

natural experiment that required agents to describe commissions for a specific product caused agents to shift recommendations to an alternative product, which had even higher commissions but no disclosure requirement. We do find some scope for market discipline to... View Details
Keywords: Sean Silverthorne
  • 30 May 2005
  • Research & Ideas

Germany’s Pioneering Corporate Managers

promoted young executives—often around thirty years of age—to run whole companies. The chief auditor of one of the premier machine engineering companies in Germany in the early 1920s was barely thirty years of age. Thyssen kept trying to... View Details
Keywords: by Sean Silverthorne

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