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- All HBS Web
(155)
- News (16)
- Research (124)
- Multimedia (2)
- Faculty Publications (65)
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- 2015
- Working Paper
Auditor Lobbying on Accounting Standards
By: Abigail Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected... View Details
Allen, Abigail, Karthik Ramanna, and Sugata Roychowdhury. "Auditor Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 15-055, December 2014. (Winner of the American Accounting Association Western Conference Best Paper Award.)
- Article
Audit Quality and Auditor Reputation: Evidence from Japan
By: Douglas Skinner and Suraj Srinivasan
We study events surrounding ChuoAoyama's failed audit of Kanebo, a large Japanese cosmetics company whose management engaged in a massive accounting fraud. ChuoAoyama was PwC's Japanese affiliate and one of Japan's largest audit firms. In May 2006, the Japanese... View Details
Keywords: Audit Quality; Auditor Reputation; Japan; Accounting Audits; Crime and Corruption; Reputation; Beauty and Cosmetics Industry; Japan
Skinner, Douglas, and Suraj Srinivasan. "Audit Quality and Auditor Reputation: Evidence from Japan." Accounting Review 87, no. 5 (September 2012): 1737–1765.
- May 1997 (Revised May 1998)
- Background Note
Auditors and Their Opinions
By: William J. Bruns Jr. and Jeremy Cott
Discusses the purpose of independent audits of financial reports, the nature of audits and auditing, types of independent auditor opinions, and changing expectations of those who use and rely on audits. View Details
Keywords: Accounting Audits
Bruns, William J., Jr., and Jeremy Cott. "Auditors and Their Opinions." Harvard Business School Background Note 197-113, May 1997. (Revised May 1998.)
- 12 Feb 2015
- Working Paper Summaries
Auditor Lobbying on Accounting Standards
- Article
Is It Time for Auditor Independence Yet?
By: M. H. Bazerman and D. A. Moore
Well before the collapse of Enron and Arthur Andersen, we argued that the auditing system had been corrupted by the incentives auditors face to please their clients. We stated that even honest auditors were incapable of independence within the current regulatory... View Details
Keywords: Accounting Audits; Change; Crime and Corruption; Customer Satisfaction; Governing Rules, Regulations, and Reforms; Failure; Motivation and Incentives
Bazerman, M. H., and D. A. Moore. "Is It Time for Auditor Independence Yet?" Accounting, Organizations and Society 36, nos. 4-5 (May–July 2011): 310–312.
- summer 1997
- Article
The Impossibility of Auditor Independence
By: M. H. Bazerman, K. Morgan and G. F. Loewenstein
Keywords: Accounting Audits
Bazerman, M. H., K. Morgan, and G. F. Loewenstein. "The Impossibility of Auditor Independence." MIT Sloan Management Review 38, no. 4 (summer 1997).
- 22 Apr 2010
- Working Paper Summaries
Audit Quality and Auditor Reputation: Evidence from Japan
Keywords: by Douglas J. Skinner & Suraj Srinivasan
- January 2002 (Revised September 2004)
- Case
Consulting by Auditors (A): Levitt's Campaign
By: Ashish Nanda
This case highlights the debate between the Securities and Exchange Commission (SEC) and several of the large accounting firms over whether the same firms should offer consulting services to clients they audit. View Details
Nanda, Ashish, and Kimberly A. Haddad. "Consulting by Auditors (A): Levitt's Campaign." Harvard Business School Case 902-161, January 2002. (Revised September 2004.)
- 1994
- Article
An Analysis of Auditor Liability Rules
By: V.G. Narayanan
Keywords: Accounting Audits
Narayanan, V.G. "An Analysis of Auditor Liability Rules." Special Issue on Accounting, Financial Disclosures, and the Law. Journal of Accounting Research 32 (1994).
- 16 Feb 2011
- News
What to Ask Your Company's Auditors
- 22 Feb 2021
- Working Paper Summaries
Auditor Independence and Outsourcing: Aligning Incentives to Mitigate Shilling and Shirking
- 1982
- Contribution
Research in Action: The Impossibilty of Auditor Independence
By: M. H. Bazerman
Keywords: Accounting Audits
- 13 May 2019
- Working Paper Summaries
The Changing Landscape of Auditor Litigation and Its Implications for Audit Quality
- October 2004 (Revised February 2006)
- Case
Consulting by Auditors (C): Aftermath of the Enron Collapse
By: Ashish Nanda
Supplements the (A) case. View Details
Nanda, Ashish, and Lauren Prusiner. "Consulting by Auditors (C): Aftermath of the Enron Collapse." Harvard Business School Case 905-020, October 2004. (Revised February 2006.)
- 14 Nov 2013
- Working Paper Summaries
What Shapes the Gatekeepers? Evidence from Global Supply Chain Auditors
- April 9, 2014
- Article
Could More Women Auditors Help Prevent Another Rana Plaza?
Toffel, Michael W. "Could More Women Auditors Help Prevent Another Rana Plaza?" The Guardian (April 9, 2014). (Previously titled "Women Make More Rigorous Supply Chain Auditors.")
- January 2003 (Revised September 2004)
- Case
Consulting by Auditors (B): The Compromise and its Fallout
By: Ashish Nanda
This case tracks the evolution from October 2000 to July 2001 of public debate, regulatory decisions, and firm perspectives on the subject of consulting by accounting firms. View Details
Nanda, Ashish, and Kimberly A. Haddad. "Consulting by Auditors (B): The Compromise and its Fallout." Harvard Business School Case 903-069, January 2003. (Revised September 2004.)