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- 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).
- 2024
- Working Paper
Second- versus Third-party Audit Quality: Evidence from Global Supply Chain Monitoring
By: Maria R. Ibanez, Ashley Palmarozzo, Jodi L. Short and Michael W. Toffel
Capitalizing on the superior credibility and flexibility and potential lower cost of external assessments, many global buyers are relying less on their own employee (“second-party”) auditors and more on third-party auditors to monitor and prevent environmental and... View Details
Keywords: Auditing; Audit Quality; Working Conditions; Sustainability; Empirical Operations; Empirical Service Operations; Sustainability Management; Corporate Accountability; Corporate Social Responsibility and Impact; Supply Chain Management
Ibanez, Maria R., Ashley Palmarozzo, Jodi L. Short, and Michael W. Toffel. "Second- versus Third-party Audit Quality: Evidence from Global Supply Chain Monitoring." Working Paper, August 2024.
- 09 Dec 2002
- Research & Ideas
Most Accountants Aren’t Crooks—Why Good Audits Go Bad
standards). But the corporate auditing arena is a particularly fertile ground for self-serving biases. Three structural aspects of accounting create substantial opportunities for bias to influence judgment. Ambiguity. Bias thrives... View Details
- November 2000 (Revised April 2002)
- Case
Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)
By: David F. Hawkins
The managing partners of a public accounting firm must resolve a number of staff requests for assistance in deciding how audit clients should report their revenues. Each example explores whether revenues should be reported on a gross or net basis. View Details
Keywords: Financial Statements; Accounting Audits; Business Earnings; Budgets and Budgeting; Financial Reporting; Revenue; Accounting Industry
Hawkins, David F. "Blaine and Mason, LLP: Gross Versus Net Revenue Reporting (A)." Harvard Business School Case 101-040, November 2000. (Revised April 2002.)
- 2003
- Book
Profits You Can Trust: Spotting and Surviving Accounting Landmines
By: H. David Sherman, S. David Young and Harris Collingwood
Profits You Can Trust gives managers, directors, lenders, audit partners and analysts a clear framework to demystify global financial reporting in a market fraught with danger. Filled with provocative and enlightening examples, it offers a fresh perspective and clear... View Details
Sherman, H. David, S. David Young, and Harris Collingwood. Profits You Can Trust: Spotting and Surviving Accounting Landmines. Upper Saddle River, NJ: Financial Times Prentice Hall, 2003.
- December 2007 (Revised June 2009)
- Case
KPMG (A): A Near-Death Experience
By: Robert G. Eccles and Eliot Sherman
Describes the way in which "Big Four" auditor KPMG dealt with an indictment stemming from the firm's sale of tax shelters. In 2005 Tim Flynn has been KPMG Chairman for a matter of days when he learns that the government is preparing to indict the firm on charges of... View Details
Keywords: Accounting Audits; Crime and Corruption; Taxation; Lawsuits and Litigation; Crisis Management; Partners and Partnerships; Accounting Industry; Service Industry
Eccles, Robert G., and Eliot Sherman. "KPMG (A): A Near-Death Experience." Harvard Business School Case 408-073, December 2007. (Revised June 2009.)
- January 2024
- Supplement
Accounting Red Flags or Red Herrings at Catalent? (B)
By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details
Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; Pharmaceutical Industry; Accounting Industry; United States
Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (B)." Harvard Business School Supplement 124-055, January 2024.
- 16 Jun 2015
- First Look
First Look: June 16, 2015
accuracy of those assessments. We analyzed nearly 17,000 code-of-conduct audits conducted at nearly 6,000 suppliers around the world. We found that audits yield fewer violations when the View Details
Keywords: Sean Silverthorne
- 24 Jul 2000
- Research & Ideas
Value Maximization and Stakeholder Theory
recognizes that communication with and motivation of an organization's managers, employees, and partners is extremely difficult. What this means in practice is that if we tell all participants in an organization that its sole purpose is... View Details
Keywords: by Michael C. Jensen
- 17 Nov 2009
- First Look
First Look: Nov. 17
printing technology platform, ZINK Paper. The case focuses on the frameworks ZINK has used to decide which markets to target and which business partners to choose. Caswell contemplates changes to the partnership model in an effort to... View Details
Keywords: Martha Lagace
- 17 Mar 2015
- First Look
First Look: March 17
volatility, whereas shadow banks tend to hold relatively liquid assets. Publisher's link: http://www.people.hbs.edu/shanson/banks_20150305_FINAL.pdf March 2015 Production and Operations Management Managing the Performance Tradeoffs from View Details
Keywords: Sean Silverthorne
- 07 Jul 2008
- Research & Ideas
Innovation Corrupted: How Managers Can Avoid Another Enron
partnerships. Within weeks, Enron collapsed into bankruptcy as its trading partners quickly lost faith—proving, once again, that even a hint of negligence or misconduct can be devastating to a company. In the end, the Justice Department... View Details
- 07 Oct 2014
- First Look
First Look: October 7
Results from a Natural Field Experiment in California By: Levine, David I., and Michael W. Toffel Abstract—For companies with strong internal occupational safety and health auditing programs, OSHA inspections might seem a formality that... View Details
Keywords: Sean Silverthorne
- 09 Apr 2007
- Research & Ideas
Industry Self-Regulation: What’s Working (and What’s Not)?
the question my study, coauthored with David Levine (UC Berkeley) and Ronnie Chatterji (Duke), is striving to answer. A third study looks at self-policing. The U.S. Environmental Protection Agency (EPA) launched its Audit Policy a decade... View Details
Keywords: by Martha Lagace
- 16 Mar 2020
- Research & Ideas
How the Coronavirus Is Already Rewriting the Future of Business
ripples to others. Companies with the strongest stakeholder and partner orientations are best able to survive and transcend crises, because they can plan together, gain local knowledge from each other, and draw on good will to get back to... View Details
Keywords: by Dina Gerdeman
- 23 Apr 2018
- Research & Ideas
Sponsorship Programs Could Actually Widen the Gender Gap
Public Accountants. Yet women make up less than 20 percent of partners in accounting firms. To address the stubborn gender gap, a growing number of companies have adopted formal sponsorship programs, in which a seasoned manager officially... View Details
Keywords: by Carmen Nobel
- 17 Nov 2020
- Research & Ideas
Why a Blended Workforce May Be Key to Lasting Competitive Advantage
In recent years, companies have been anxious about the lack of skilled workers to fill pivotal jobs. But then came COVID-19 and a subsequent recession. The ensuing business turmoil and record-high unemployment may have temporarily distracted companies from their... View Details
Keywords: by Joseph B. Fuller
- 03 Oct 2007
- Research & Ideas
Dealing with the ‘Irrational’ Negotiator
professional accounting firm, conduct an audit of the records pertinent to this dispute and to mail the results to the employee. (This would be far less expensive than going to court.) Having this information would diminish the employee's... View Details
Keywords: by Deepak Malhotra & Max H. Bazerman
- 24 Oct 2005
- Research & Ideas
Building an IT Governance Committee
partner in that firm's IT consulting business. Two other members of Novell's IT committee previously served as CIOs in major Fortune 100 companies; they also serve on Novell's audit committee. We recommend... View Details
Keywords: by Richard Nolan & Warren McFarlan
- 21 Jul 2009
- First Look
First Look: July 21
Collins Properties, must decide with its equity partner whether to continue funding the building's losses while trying to lease the vacant space, restructure the debt, or default on the loan and turn the building over to its lenders. The... View Details
Keywords: Martha Lagace