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- Article
Audit Personnel Salaries and Audit Quality
By: Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
This study examines the relation between audit personnel salaries and office-level audit quality. We measure audit personnel salaries at the associate, senior, and manager ranks for Big 4 audit offices from 2004 to 2013, using unique individual-auditor-level data... View Details
Keywords: Audit Personnel Salary; Audit Quality; Salary Determinants; Audit Fees; Accounting Audits; Quality; Wages
Hoopes, Jeffrey L., Kenneth J. Merkley, Joseph Pacelli, and Joseph H. Schroeder. "Audit Personnel Salaries and Audit Quality." Review of Accounting Studies 23, no. 3 (September 2018): 1096–1136.
- Article
Measuring Audit Quality
By: Shivaram Rajgopal, Suraj Srinivasan and Xin Zheng
In this paper, we document 45 specific allegations related to audit deficiencies based on GAAS, as detailed in 141 AAERs and 153 securities class action lawsuits over the violation years 1978–2016. Next, we use these allegations to validate existing popular proxies of... View Details
Keywords: Audit Quality; Audit Deficiency; AAER; Securities Class Action Lawsuits; Enforcement; Accounting Audits; Quality; Measurement and Metrics
Rajgopal, Shivaram, Suraj Srinivasan, and Xin Zheng. "Measuring Audit Quality." Review of Accounting Studies 26, no. 2 (June 2021): 559–619.
- February 2022
- Article
Client Concerns about Information Spillovers from Sharing Audit Partners
By: Jung Koo Kang, Clive Lennox and Vivek Pandey
We hypothesize that companies in the same product market avoid sharing the same audit partner when they are concerned about possible information spillovers. Consistent with our hypothesis, we find that product market rivals are less likely to share the same partner... View Details
Keywords: Information Spillovers; Audit Partners; Proprietary Costs; Product Market Rivals; Audit Fee; Audit Quality; Information; Accounting Audits
Kang, Jung Koo, Clive Lennox, and Vivek Pandey. "Client Concerns about Information Spillovers from Sharing Audit Partners." Art. 101434. Journal of Accounting & Economics 73, no. 1 (February 2022).
- Program
Audit Committees in a New Era of Governance
Summary As the focus on corporate governance and oversight has grown, so has the complexity of regulatory challenges facing audit committees. This corporate governance strategy program explores the best practices that your View Details
- 18 Aug 2011
- Working Paper Summaries
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
- 2011
- Working Paper
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved... View Details
Keywords: Accounting Audits; Financial Reporting; Stocks; Price; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Service Delivery; Quality; Research
Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980." Harvard Business School Working Paper, No. 12-002, July 2011.
- 2013
- Article
Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980
By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved... View Details
Keywords: Conflict of Interests; Financial Reporting; Accounting Audits; Knowledge Dissemination; Quality; Corporate Disclosure; Motivation and Incentives
Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980." Review of Accounting Studies 18, no. 1 (March 2013): 1–33.
- Program
Preparing to Be a Corporate Director
C-level executives who are board-facing (e.g., CEO, CFO, CHRO, CSO) and seek to strengthen their leadership capabilities Partners from audit or consulting firms Partners and executives of private equity and venture capital firms Nonprofit... View Details
- 01 Sep 2023
- News
The Exchange: Where Ethics Meet Economics
manifesting there? Mike Luca: Tech companies shape the information we see, the products we use, and the markets we participate in. This raises important societal questions about the decisions business leaders make. Is Airbnb facilitating discrimination? Are hidden... View Details
- 30 Mar 2018
- What Do You Think?
What Should Mark Zuckerberg Do?
request. The following day, Zuckerberg personally met with employees and posted a promise to audit and restrict access to user information by the developers of apps. He also agreed to testify before a United States congressional committee... View Details
- Web
Frequently Asked Questions | HBS Online
ecosystem of engaged learners, you cannot audit our courses. Will I need to purchase any additional materials? Your program fee covers all course materials. All of the materials for our courses are accessed... View Details
- 19 Sep 2016
- Research & Ideas
Why Isn't Business Research More Relevant to Business Practitioners?
required to pay an administrative fee (the Industrial Funding Fee), which is based on a fraction of their self-reported sales. To encourage more accurate self-reporting, the GSA moved the required signature box from the bottom to the top... View Details
- Web
IFC: Silicon Valley; Disrupting Silicon Valley with AI - Course Catalog
circumstances. The Add/Drop process at the start of the term is the mechanism for any IFC enrollment changes, and, after that point, the course fee is non-refundable. Refer to the GEO website for full details on IFCs and be sure you... View Details
- Web
IFC: Israel; Startups and Venture Capital - Course Catalog
Course Policies and Course Fee & Financial Aid . Visit IFC Financial Aid for a quick assessment to determine your eligibility and process or contact finaid@hbs.edu for more information. Enrollment Capacity: Limited to 45 MBA students (due... View Details
- Web
IFC: India; Development While Decarbonizing - India’s Path to Net Zero - Course Catalog
is available in the form of a student loan, a need-based HBS scholarship, or a combination of both depending on your individual circumstances. The Add/Drop process at the start of the term is the mechanism for any IFC enrollment changes, and, after that point, the... View Details
- Web
IFC: Cape Town; Africa Rising - Course Catalog
circumstances. The Add/Drop process at the start of the term is the mechanism for any IFC enrollment changes, and, after that point, the course fee is non-refundable. Refer to the GEO website for full details on IFCs and be sure you... View Details
- Web
IFC: Saudi Arabia; Economic Diversification - Course Catalog
Course Fee & Financial Aid . Visit IFC Financial Aid for a quick assessment to determine your eligibility and process or contact finaid@hbs.edu for more information. Enrollment: Limited to 45 MBA students (due to the nature of IFCs, View Details
- Web
IFC: Italy; Tradition and Innovation - Course Catalog
Policies and Course Fee & Financial Aid . Visit IFC Financial Aid for a quick assessment to determine your eligibility and process or contact finaid@hbs.edu for more information. Enrollment: Limited to 45 MBA students (due to the nature... View Details
- Web
Cross-Registration | MBA
course fee. Questions regarding this fee may be sent to mbacrossreg@hbs.edu . A Note for Auditors Non-HBS students, including Harvard Fellows, interested in auditing an HBS MBA course follow a different... View Details