Publications

August 1996
Case

Eagle Tools, Inc.: Audit Tests of Year-End Inventories When Physical Inventory Is Taken at an Interim Date

By: David F. Hawkins

Keywords: Accounting Audits

June 1995 (Revised May 1996)
Teaching Note

American Express TRS Charge-Card Receivables and Lehman Brothers and the Securitization of American Express Charge-Card Receivables TN

By: Andre F. Perold and Wai Lee

Teaching Note for (9-293-120) and (9-293-121). View Details

Keywords: Credit Cards; Accounting; Financial Services Industry

On November 15, 2006, German prosecutors raided offices and homes of Siemens AG staff as part of an ongoing investigation into bribery. The subsequent investigations covered business representing 60% of Siemens' revenues and spanned operations in Asia, Africa,... View Details

2007
Text Book

Business Analysis and Valuation: Using Financial Statements

By: Paul M. Healy and Krishna G. Palepu

Financial statements are the basis for a wide range of business analysis. Managers, securities analysts, bankers, and consultants all use them to make business decisions. There is strong demand among business students for course materials that provide a framework for... View Details

Keywords: Valuation; Framework; Decision Choices and Conditions; Financial Statements

Read Now

May 2013
Case

Wendy Peterson

By: Linda A. Hill and Alisa Zalosh

Wendy Peterson was recently promoted to Vice President of Sales at the Plano, Texas, office of AccountBack, an accounting software and services company. To penetrate a perceived market niche, Peterson hires Fred (Xing) Wu, whose familiarity with and access to Chinese... View Details

Keywords: Leadership; Conflict Management; Salesforce Management; Rank and Position; Performance Evaluation; Management Teams; Cross-Cultural and Cross-Border Issues; Accounting Industry; Texas

20 Dec 2024
News

Clubs Open HBS Doors for Local Leaders; Meet the Club Leaders: HBS PRIDE; Favorite Reads of 2024

To Boost Communities, Alumni Clubs Send Nonprofit Leaders to HBS For one week every summer, nonprofit leaders from across the globe convene on the HBS campus to sharpen their leadership skills and expand their impact through the Strategic Perspectives in Nonprofit... View Details

Keywords: Margie Kelley

2017
Working Paper

Why and How Investors Use ESG Information: Evidence from a Global Survey

By: Georgios Serafeim

Using survey data from a sample of senior investment professionals from mainstream (i.e., not SRI funds) investment organizations, we provide insights into why and how investors use reported environmental, social, and governance (ESG) information. The primary reason... View Details

Keywords: Investment Management; Sustainability; ESG; ESG (Environmental, Social, Governance) Performance; Investment Fund; Investment Strategy; Corporate Accountability; Activist Shareholder; Engagement; Environment; Climate Change; Customers; Customer Satisfaction; Employee Engagement; Global Warming; Investment; Decision Making; Environmental Sustainability; Performance Expectations

SSRN

Brian Baik is an assistant professor in the Accounting and Management Unit at Harvard Business School. He teaches the Financial Reporting and Control course in the MBA required curriculum.

Professor Baik studies how information, financial reporting, and... View Details

Keywords: private equity (LBO funds); venture capital industry

01 Jan 2006
News

05 Apr 2021
News

Biden Plan Spurs Fight Over What ‘Infrastructure’ Really Means

Teaching Interest

Technology and Operations Management

By: Allison H. Mnookin

This course is taught in the MBA required curriculum. It provides students with the foundations necessary to be effective operating managers. During the course students learn to analyze decisions that drive the design, planning, and execution of the activities that... View Details

23 Jan 2006
Research & Ideas

Financial Reporting Goes Global

As business goes global, pressure is increasing for adoption of a single set of accounting standards worldwide. In this e-mail interview, Harvard Business School professor... View Details

Keywords: by Cynthia Churchwell; Accounting; Accounting

2007
Book

Global Accountabilities: Participation, Pluralism, and Public Ethics

By: Alnoor Ebrahim and Edward Weisband

This edited volume contributes analytical depth to the diverse debates on accountability in modern organizations. It explores the nature, forms and impacts of accountability efforts in civil society organizations, public and inter-governmental agencies, and private... View Details

Keywords: Ethics; Globalized Firms and Management; Corporate Accountability; Business and Government Relations

March 2011 (Revised September 2014)
Case

Bridging the GAAPs

By: Gwen Yu

Inconsistencies in accounting treatment across countries are a major obstacle for global equity investment. Adoption of a single accounting standard (IFRS) has been received with much excitement, where apples to apples comparison across countries will become easier.... View Details

Keywords: Financial Reporting; International Accounting; Private Equity; Investment; Globalized Markets and Industries; Information Management; Standards; Valuation

June 2003 (Revised October 2003)
Case

An Ancient Fable

By: Ashish Nanda

This case presents a thinly disguised account of Andersen's collapse, followed by a tightening of the oversight of audit firms. It raises questions on who lost and who gained, as well as the long-term implications of the changes for the accounting profession and... View Details

Keywords: Accounting Audits; Consulting Industry

October 2002 (Revised June 2003)
Case

Scanlon Technologies, Inc.

Deals with equity section accounting. Introduces a company that issues common stock, convertible debt, and debt. Also addresses the accounting for repurchases of common stock and the convertible debt. Discusses the accounting for dividends (cash and stock) as well as a... View Details

Keywords: Accounting

October 2002 (Revised April 2012)
Background Note

Introduction to Stockholders' Equity

The stockholders' equity section of the balance sheet illustrates details of accounting for stock offerings, common stock, and preferred stock. Accounting for dividends, both cash and stock dividends, and treasury stock is covered. View Details

Keywords: Stocks; Accounting