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Show Results For
- All HBS Web
(155)
- News (16)
- Research (124)
- Multimedia (2)
- Faculty Publications (65)
- 12 Dec 2018
- News
Lesson Plan
multiple charges of bribery, conspiracy, racketeering, and tax fraud. More recently, there’s the Scranton School Board. In October 2017, a scathing 107-page report from the state auditor general for July 2012 to June 2016 uncovered... View Details
- 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
- 01 Sep 2005
- News
Predictable Surprises
problems we’re now facing, including unfunded pension obligations. It has done nothing to stop corporations from making promises to their employees and shareholders without the resources to back them up. Extensive reform is necessary. To be effective, View Details
- 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
- 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
- 01 Jun 2003
- News
Books
with shareholders, rewarded short–term “earnings management” and beautified balance sheets. These tactics were facilitated by cooperative accountants who didn’t want to risk losing the profitable consulting business of the companies they were auditing. Conflict of... View Details
- 18 Nov 2008
- First Look
First Look: November 18, 2008
which fueled a financial crisis in the U.S. and beyond. The case study examines New Century's business model and accounting practices and focuses on the role of management, audit committee, and external auditors in the problems at New... View Details
Keywords: Martha Lagace
- 16 Nov 2017
- News
The Business of Social Justice
African studies, in 1997, when she took a position as an internal auditor with Catholic Relief Services. In that capacity, she and her team conducted thorough reviews of the agency’s health, agriculture, and micro-enterprise programs in... View Details
Keywords: Jennifer Myers
- 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
- 30 Jun 2003
- Research & Ideas
Computer Security is For Managers, Too
from happening in the future. But it is wise to hire external security auditors periodically to benchmark your security standards and practices against industry state-of-the-art, once you have solid operational practices in place.... View Details
- 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
- 01 Dec 2002
- News
Bad Times for Business
members, after all, are part-timers. And while they're expected to be independent, they have to rely heavily on managers and auditors for information. One problem in all this was that the boards weren't getting appropriate information and... View Details
Keywords: Garry Emmons
- 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
- 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
- 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
- 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
- 20 Jan 2003
- Research & Ideas
Fixing Corporate Governance: A Roundtable Discussion at Harvard Business School
and compensation committees didn't do their jobs responsibly. But boards can only do so much — their members, after all, are part-timers. And while they're expected to be independent, they have to rely heavily on managers and auditors for... View Details
Keywords: by Garry Emmons
- 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