Publications

March 2002 (Revised February 2003)
Teaching Note

Standard International Inc. (A) (TN)

By: David F. Hawkins and Norman Bartczak

Teaching Note for (9-100-064). View Details

Keywords: Accounting Industry

Research Summary

Financial reporting quality and its consequences

Does reporting quality have real economic consequences? Professor Yu addresses this question in her research, which examines the channels through which reporting quality affects the behavior of economic agents, namely managers and investors. Her particular focus is... View Details

September 2019 (Revised December 2023)
Case

Accounting Fraud at Tesco Stores (A)

By: Jonas Heese, Suraj Srinivasan and Julia Kelley

This case describes the accounting fraud at Tesco Stores Limited (TSL), which was discovered by a senior accountant in TSL’s finance department. The accountant was concerned about TSL’s handling of commercial income, which, according to the accountant, overstated... View Details

Keywords: Accounting; Crime and Corruption; Organizational Culture; Corporate Accountability

Teaching Interest

Overview

By: V.G. Narayanan

I teach accounting to MBA students, executives, and Harvard Extension School students. I teach topics from both financial and managerial accounting. I also train professors in teaching by the case method. View Details

Keywords: Financial Accounting; Management Accounting; Case Method Teaching; Corporate Governance; Customer Relationship Management; AI and Machine Learning; Health Industry; Education Industry; Banking Industry; India; North America

June 2005 (Revised September 2005)
Case

Accounting at MacCloud Winery

By: David F. Hawkins, Robert S. Kaplan and Gregory S. Miller

Uses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the... View Details

Keywords: Financial Reporting; Theory; Accounting

Teaching Interest

Financial Reporting and Control

By: Suraj Srinivasan

Financial Reporting and Control (FRC) covers topics about how managers can design and use performance measurement systems for external reporting and internal management to build more effective organizations. Throughout their careers, business leaders are required to... View Details

Keywords: Financial Reporting

June 1998
Article

Using Delegation and Control Systems to Mitigate the Trade-off between the Performance-Evaluation and Belief-Revision Uses of Accounting Standards

By: V.G. Narayanan and A. Davila

Keywords: System; Performance Evaluation; Accounting

Find at Harvard

Research Summary

Accountability in the World Bank

This research, now complete, examines the roles of civil society actors in advocating for greater accountability at the World Bank at three levels of decision-making: (1) the project level, (2) the policy level, and (3) the board governance level. The research finds... View Details

August 1992 (Revised September 2004)
Background Note

Introduction to Financial Ratios and Financial Statement Analysis

By: William J. Bruns Jr.

Introduces and describes meaning and uses for financial ratios to assess profitability, activity, solvency and leverage, and returns to shareholders. View Details

Keywords: Financial Statements; Finance

October 2008 (Revised October 2009)
Case

New Century Financial Corporation

By: Krishna G. Palepu, Suraj Srinivasan and Aldo Sesia

After years of rapid growth and stock price appreciation, New Century Financial Corporation, one of the largest subprime loan originators in the U.S., reported accounting problems in early 2007. The resulting liquidity crisis forced the company to file for Chapter 11... View Details

Keywords: Accounting Audits; Financial Reporting; Business Model; Financial Crisis; Insolvency and Bankruptcy; Mortgages; Financial Services Industry; United States

12 May 2008
Research & Ideas

Accounting Information as Political Currency

information standards in accounting (through the Financial Accounting Standards Board) and in food labeling... View Details

Keywords: by Martha Lagace

January 2011
Supplement

ISS A/S (D): Goldman's 2011 Business Standards Report

By: Clayton S. Rose

The (D) case describes aspects of the Jan 2011 report by the Goldman Sach's Business Standards Committee on how the firm might strengthen its practices with respect to clients and other stakeholders. View Details

Keywords: Acquisition; Financial Crisis; Corporate Governance; Management; Business and Stakeholder Relations; Core Relationships

Teaching Interest

Overview

By: Charles C.Y. Wang

Charles C.Y. Wang is the Tandon Family Professor of Business Administration at Harvard Business School in the Accounting and Management Unit and is currently course head of Financial Reporting and Control in the MBA core curriculum; he is also a coordinator of the... View Details

Keywords: Financial Accounting; Managerial Accounting; Valuation; Investments; Econometrics

2012
Working Paper

The International Politics of IFRS Harmonization

By: Karthik Ramanna

The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS... View Details

Keywords: Accounting Standards; Globalization; IASB; IFRS; Politics; Financial Reporting; International Accounting; Global Strategy; Corporate Governance; Policy; Government and Politics; Standards; China; India; Canada

SSRN

Teaching Interest

Overview

Professor Sikochi teaches the required first-year MBA course Financial Reporting and Control. He is also a guest instructor in the second-year MBA elective course Doing Business in Africa. View Details

Keywords: Financial Accounting; Financial Reporting; Control

19 May 2011
Working Paper Summaries

Mandatory IFRS Adoption and Financial Statement Comparability

Keywords: by Francois Brochet, Alan Jagolinzer & Edward J. Riedl

June 2001 (Revised January 2006)
Background Note

Mechanics of Financial Accounting, The

By: David F. Hawkins and Jacob Cohen

Explains in simple terms and numerical examples how the language of accounting is spoken and communicated to financial statement users. Describes terms such as "debits," "credits," "journal entries," "t-accounts," and "financial statements." View Details

Keywords: Accounting; Financial Statements

November 1994 (Revised November 2010)
Background Note

Financial Statement Analysis

By: David F. Hawkins

Covers basic financial analysis techniques. View Details

Keywords: Analysis; Financial Statements

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

Keywords: Derivatives; Benchmarking Performance; Accounting; Revenue Recognition; Assets