Filter Results:
(7,403)
Show Results For
- All HBS Web
(7,403)
- People (11)
- News (2,040)
- Research (4,434)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,371)
Show Results For
- All HBS Web
(7,403)
- People (11)
- News (2,040)
- Research (4,434)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,371)
- 2015
- Working Paper
Auditor Lobbying on Accounting Standards
By: Abigail Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected... View Details
Allen, Abigail, Karthik Ramanna, and Sugata Roychowdhury. "Auditor Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 15-055, December 2014. (Winner of the American Accounting Association Western Conference Best Paper Award.)
- TeachingInterests
Leadership and Corporate Accountability
By: Paul M. Healy
This course focuses on the responsibilities of companies, their leaders, and their boards. Its aim is to deepend students' understanding of the economic, legal, and ethical dimensions of these responsibilities and to provide practical guidance on driving performance... View Details
- January 2022 (Revised September 2023)
- Teaching Note
MicroStrategy: Accounting for Cryptocurrency
By: Jonas Heese
Teaching Note for HBS Case No. 121-066. View Details
- August 2019
- Teaching Note
Creating Accountability in Afghanistan
By: Jonas Heese, Gerardo Pérez Cavazos, Eugene F. Soltes and Grace Liu
Teaching Note for HBS No. 120-024. View Details
- June 1983
- Case
J.P. Stevens, Accounting Changes
Cooper, Robin. "J.P. Stevens, Accounting Changes." Harvard Business School Case 183-012, June 1983.
- October 1985
- Case
General Motors: Inflation Accounting
By: David F. Hawkins
Hawkins, David F. "General Motors: Inflation Accounting." Harvard Business School Case 186-114, October 1985.
- 2010
- Working Paper
Accounting Scholarship that Advances Professional Knowledge and Practice
By: Robert S. Kaplan
Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details
Keywords: Accounting; Business Education; Information; Management Analysis, Tools, and Techniques; Risk Management; Measurement and Metrics; Business Processes; Performance Improvement; Practice
Kaplan, Robert S. "Accounting Scholarship that Advances Professional Knowledge and Practice." Harvard Business School Working Paper, No. 11-043, October 2010.
- Article
Tread Lightly Through These Accounting Minefields
By: H. David Sherman and S. David Young
In the current economic climate, there is tremendous pressure—and personal incentive for managers—to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC,... View Details
Sherman, H. David, and S. David Young. "Tread Lightly Through These Accounting Minefields." Harvard Business Review 79, no. 7 (July–August 2001): 129–135.
- June 2020 (Revised February 2021)
- Case
Accounting for Leases at American Airlines (A)
By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines’ (American’s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, “Leases... View Details
Keywords: Accounting; Financial Reporting; Financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Leasing; Accounting Industry; Accounting Industry; North and Central America; United States
Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (A)." Harvard Business School Case 120-069, June 2020. (Revised February 2021.)
- 28 Sep 2009
- Research & Ideas
Improving Accountability at the World Bank
accountability and effectiveness today? What should it do about them? With a detailed description of the Bank's challenges of democratic accountability, its constraints, and recommendations for the future, HBS professor Alnoor Ebrahim... View Details
Keywords: by Alnoor Ebrahim
- January 1990 (Revised March 1994)
- Case
Accountants and Business Advisors, Inc.: City Office
Over the past several years both the share of women receiving accounting degrees and the share of women entering public accounting have risen substantially. However, the number of women holding senior positions, such as partner, remains low. This case provides data on... View Details
Loveman, Gary W. "Accountants and Business Advisors, Inc.: City Office." Harvard Business School Case 490-033, January 1990. (Revised March 1994.)
- Article
Make Online Ads Accountable
Rayport, Jeffrey F. "Make Online Ads Accountable." Bloomberg Businessweek (February 16, 2009).
- August 1983 (Revised March 1986)
- Background Note
Basic Financial Accounting Concepts
Cooper, Robin. "Basic Financial Accounting Concepts." Harvard Business School Background Note 184-021, August 1983. (Revised March 1986.)
- March 1982
- Background Note
Note on Productivity Accounting
By: Robert H. Hayes
Keywords: Accounting
Hayes, Robert H. "Note on Productivity Accounting." Harvard Business School Background Note 682-084, March 1982.
- September 1979 (Revised July 1993)
- Background Note
Liberal Art of Accounting
By: William J. Bruns Jr. and Julie H. Hertenstein
Keywords: Accounting
Bruns, William J., Jr., and Julie H. Hertenstein. "Liberal Art of Accounting." Harvard Business School Background Note 180-024, September 1979. (Revised July 1993.)
- 16 Jan 2014
- News
The straight truth about government accountability
- September 1992
- Background Note
Accounting for Post-retirement Benefits
By: William J. Bruns Jr., David F. Hawkins and Marc H. Zablatsky
Bruns, William J., Jr., David F. Hawkins, and Marc H. Zablatsky. "Accounting for Post-retirement Benefits." Harvard Business School Background Note 193-032, September 1992.