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(98)
- People (1)
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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.
- 18 Nov 2015
- Research & Ideas
Who Really Determines CEO Salary Packages?
Effects on the Design of Executive Compensation Contracts. The answer could help to explain why CEO salaries tend to be very high across the board. “There’s always been this black box surrounding what happens in the boardroom,” says... View Details
- 23 Nov 2015
- News
The secrets behind how CEO salaries are determined
- 28 May 2013
- News
10 Questions to Ask When Determining Your Salary
- 17 Jan 2018
- Research & Ideas
If the CEO’s High Salary Isn't Justified to Employees, Firm Performance May Suffer
average annual paycheck of $5.8 million while the average employee earned $42,000, and determined the ratio of CEO compensation to mean employee compensation. He also figured out what he calls the “economic pay ratio” you might expect to... View Details
Keywords: by Dina Gerdeman
- 05 Feb 2018
- What Do You Think?
Should Companies Disclose Employee Compensation?
experience, autonomy. These are naturally definers of where an individual should be placed within a salary range. Those differences should be easily explained and verifiable upon request." Dan S. pointed out that disclosing pay... View Details
- 07 Jan 2015
- What Do You Think?
SUMMING UP: What Are the Limits On Workplace Transparency?
a way to do it," with some cautions and advice about how to make such information available to all. For example, Praveen pointed out that, "It is essential to have a culture of mutual trust but we also need to have mutual respect. Transparency on View Details
Keywords: by James Heskett
- June 2019
- Technical Note
Valuing Employee Equity at Early Stage Ventures
By: Shikhar Ghosh, Christopher Stanton and Sanchali Pal
The note introduces a framework to consider factors that influence the value of employee equity at early stage ventures. Valuing equity is complex, and it important to account for expected dilution, assess exit potential, and acknowledge the high rate of failure in... View Details
Ghosh, Shikhar, Christopher Stanton, and Sanchali Pal. "Valuing Employee Equity at Early Stage Ventures." Harvard Business School Technical Note 819-167, June 2019.
- March 1987 (Revised October 1993)
- Case
Au Bon Pain: The French Bakery Cafe, The Partner/Manager Program
By: W. Earl Sasser
In recent years, Au Bon Pain (ABP), a chain of upscale French bakeries/sandwich cafes based in Boston, confronted a set of human resource problems endemic to the fast food industry (i.e., a labor shortage which made it difficult to attract and maintain quality crew... View Details
Keywords: Motivation and Incentives; Managerial Roles; Retention; Employees; Performance Improvement; Recruitment; Problems and Challenges; Compensation and Benefits; Food and Beverage Industry; Service Industry; Boston
Sasser, W. Earl. "Au Bon Pain: The French Bakery Cafe, The Partner/Manager Program." Harvard Business School Case 687-063, March 1987. (Revised October 1993.)
- 26 Nov 2001
- Op-Ed
Why Corporate Budgeting Needs To Be Fixed
budgeting, like death and taxes, will always be with us, deceitful behavior doesn't have to be. That's because the budget process itself isn't the root cause of the counterproductive actions; rather, it's the use of budget targets to View Details
Keywords: by Michael C. Jensen
- 22 Aug 2017
- First Look
First Look at New Research and Ideas, August 23
determinants underlying the global economic geography of multinational firms. In particular, we run a horserace between two distinct economic forces: location fundamentals and agglomeration economies. We find that location fundamentals,... View Details
Keywords: Sean Silverthorne
- 2022
- White Paper
The American Opportunity Index: A Corporate Scorecard of Worker Advancement
By: Matt Sigelman, Joseph Fuller, Nik Dawson and Gad Levanon
The American Opportunity Index: A Corporate Scorecard of Worker Advancement is a new effort to give companies and other stakeholders a set of robust tools that measure how well major employers are doing in fostering economic mobility for workers and how they could do... View Details
Keywords: Upward Mobility; Career Advancement; Personal Development and Career; Compensation and Benefits; Employees; Wages; Human Capital; Recruitment
Sigelman, Matt, Joseph Fuller, Nik Dawson, and Gad Levanon. "The American Opportunity Index: A Corporate Scorecard of Worker Advancement." White Paper, Burning Glass Institute, October 2022 (A joint project with Harvard Business School Project on Managing the Future of Work and Schultz Family Foundation.)
- 2002
- Book
Searching for a Corporate Savior: The Irrational Quest for Charismatic CEOs
By: Rakesh Khurana
Corporate CEOs are headline news. Stock prices rise and fall at word of their hiring and firing. Business media debate their merits and defects as if individual leaders determined the health of the economy. Yet we know surprisingly little about how CEOs are selected... View Details
Keywords: Managerial Roles; Selection and Staffing; Personal Characteristics; Experience and Expertise; Investment Activism; Corporate Strategy
Khurana, Rakesh. Searching for a Corporate Savior: The Irrational Quest for Charismatic CEOs. Princeton, NJ: Princeton University Press, 2002.
- 30 Aug 2006
- Op-Ed
The Compensation Game
defenders claim, is no more problematic than the fact that, say, Red Sox slugger Manny Ramirez is paid much more than earlier stars like Ted Williams. But the process affecting the compensation of star athletes is quite different from the one that View Details
Keywords: by Lucian Bebchuk & Rakesh Khurana
- May 2019
- Supplement
Kjell and Company: Motivating Salespeople with Incentive Compensation (D)
By: Doug J. Chung
Kjell & Company was a Swedish retail electronics chain. The company’s products consisted of home electronics and accessories. The company was noted for its excellent customer service and a fair “one-for-all” HR policy. Historically, the salespeople had been compensated... View Details
Keywords: Salesforce Management; Compensation and Benefits; Motivation and Incentives; Change Management; Behavior; Electronics Industry; Sweden
Chung, Doug J. "Kjell and Company: Motivating Salespeople with Incentive Compensation (D)." Harvard Business School Supplement 519-096, May 2019.
- January 2017 (Revised May 2019)
- Case
Kjell and Company: Motivating Salespeople with Incentive Compensation (A)
By: Doug J. Chung
Kjell & Company was a Swedish retail electronics chain. The company’s products consisted of home electronics and accessories. The company was noted for its excellent customer service and a fair “one-for-all” HR policy. Historically, the salespeople had been compensated... View Details
Keywords: Salesforce Management; Compensation and Benefits; Change; Decision Making; Electronics Industry; Sweden
Chung, Doug J. "Kjell and Company: Motivating Salespeople with Incentive Compensation (A)." Harvard Business School Case 517-090, January 2017. (Revised May 2019.)
- May 2019
- Supplement
Kjell and Company: Motivating Salespeople with Incentive Compensation (C)
By: Doug J. Chung
Kjell & Company was a Swedish retail electronics chain. The company’s products consisted of home electronics and accessories. The company was noted for its excellent customer service and a fair “one-for-all” HR policy. Historically, the salespeople had been compensated... View Details
Keywords: Salesforce Management; Compensation and Benefits; Change Management; Behavior; Electronics Industry; Sweden
Chung, Doug J. "Kjell and Company: Motivating Salespeople with Incentive Compensation (C)." Harvard Business School Supplement 519-095, May 2019.
- June 2017 (Revised May 2019)
- Supplement
Kjell and Company: Motivating Salespeople with Incentive Compensation (B)
By: Doug J. Chung
Kjell & Company was a Swedish retail electronics chain founded in 1988 by brothers Marcus, Mikael and Fredrik Dahnelius. The company operated 84 stores, all company-owned, located mainly in the metropolitan areas of Sweden’s most popular cities: Stockholm, Gothemburg... View Details
Keywords: Salesforce Management; Compensation and Benefits; Motivation and Incentives; Change Management; Behavior; Electronics Industry; Sweden
Chung, Doug J. "Kjell and Company: Motivating Salespeople with Incentive Compensation (B)." Harvard Business School Supplement 517-133, June 2017. (Revised May 2019.)
- 23 Feb 2016
- First Look
February 23, 2016
of these shortcuts. Specifically, we exploit a regulatory provision wherein a firm’s primary industry is determined by the highest sales segment. Exploiting this regulation, we provide evidence that investors classify operationally nearly... View Details
Keywords: Sean Silverthorne