Filter Results
:
(563)
Show Results For
-
All HBS Web
(563)
- News (95)
- Research (386)
- Events (2)
- Multimedia (4)
- Faculty Publications (264)
Show Results For
-
All HBS Web
(563)
- News (95)
- Research (386)
- Events (2)
- Multimedia (4)
- Faculty Publications (264)
- 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.
- 19 Oct 2015
- Research & Ideas
Business Research that Makes for Smarter Public Policy
University of California law professor Jodi Short, and HBS doctoral student Andrea Hugill examined factors such as whether it was more effective to send the same auditors back to a company or send new auditors with each audit. The answer: View Details
Keywords:
by Michael Blanding
- Web
Podcast - Managing the Future of Work
just that you need to demonstrate to employers that this is something they should be engaging with at a board, chief executive level. Right? It is that meaningful. We actually recently did the biggest audit of about 10,000 apprentices and...
View Details
- Web
Podcast - Managing the Future of Work
audit the way their process works. I hope also that considerably more effort is put in to understanding the user experience of a job applicant in responding to a request over long descriptions that are very intimidating in their use of...
View Details
- 01 Mar 2004
- News
New Horizons for Iraq
been the UN’s under-secretary-general for internal oversight services. He is responsible for all manner of oversight of UN programs, including audit and investigative functions, to ensure that UN efforts internally mirror its global...
View Details
- 07 Dec 2010
- First Look
First Look: Dec. 7
exhibit a decline in information asymmetry, with the decline increasing as EV reporting evolves to address methodological deficiencies and to permit more comparability across firms. The decrease in information asymmetry is contingent on providing an View Details
Keywords:
Sean Silverthorne
- 07 Oct 2008
- First Look
First Look: October 7, 2008
sustainability. For example, the CEO of Ujjivan, Samit Ghosh, decides to strengthen the Audit Team and implements new loan products. Purchase this supplement: http://harvardbusinessonline.hbsp.harvard.edu/...
View Details
Keywords:
Martha Lagace
- 16 Sep 2008
- First Look
First Look: September 16, 2008
relationship between regulators and regulated firms. We investigate these research questions in the context of the U.S. Environmental Protection Agency's Audit Policy.
View Details
- 06 Dec 2021
- News
Rescue & Recovery
farmers sell raisins on the international market with a coveted Fairtrade label. This was a decade ago, but even then the task looked impossible. The certification process required an in-person audit to ensure producers were meeting the...
View Details
- 12 Apr 2010
- Research & Ideas
One Report: Better Strategy through Integrated Reporting
document that must be audited and filed with the appropriate regulatory agency. A separate CSR report also marginalizes the importance of nonfinancial information to shareholders. While Socially Responsible Investment (SRI) funds pay some...
View Details
Keywords:
by Martha Lagace
- 19 Apr 2011
- First Look
First Look: April 19
differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over...
View Details
Keywords:
Sean Silverthorne
- 16 Mar 2003
- Research & Ideas
At the Center of Corporate Scandal Where Do We Go From Here?
and the processes that have proven so successful in driving the economy. Each of us has an obligation to help change what needs to be changed and to restore that faith—CEOs, legislators, regulators, partners in audit firms, the media, and...
View Details
Keywords:
by Kim B. Clark
- 12 Dec 2018
- News
Lesson Plan
trying to go the right way,” Cognetti says. “There’s evidence of that in partnerships like this one.” With one year left in her term, Cognetti is evaluating the lessons she is learning and weighing options for the future. Seeing an ongoing need for increased oversight...
View Details
- 10 Dec 2014
- News
Front-Row Seat
you can’t take the course, you can audit it,” he summarizes. “It took me a few years to sell the companies I had built and to buy my way into media, but that was the pivot.” Despite the Atlantic’s strong position, Bradley is still looking...
View Details
- October 2016 (Revised January 2017)
- Supplement
Bally Total Fitness (B): The Fall, 2005–2016
By: John R. Wells and Gabriel Ellsworth
By many measures the largest health-club chain in the United States in the early 2000s, Bally Total Fitness sold most of its remaining fitness clubs to 24 Hour Fitness in 2014 and disappeared from the industry top 100 rankings. After Bally was bedeviled by accounting...
View Details
Keywords:
Bally Total Fitness;
Accounting;
Accounting Audits;
Accrual Accounting;
Business Earnings;
Revenue Recognition;
Financial Statements;
Acquisition;
Business Exit or Shutdown;
For-Profit Firms;
Crime and Corruption;
Borrowing and Debt;
Capital;
Capital Structure;
Cash;
Cash Flow;
Public Equity;
Financial Condition;
Insolvency and Bankruptcy;
Financing and Loans;
Investment Activism;
Profit;
Revenue;
Geographic Scope;
Business History;
Executive Compensation;
Resignation and Termination;
Annual Reports;
Contracts;
Lawsuits and Litigation;
Business or Company Management;
Marketing;
Market Entry and Exit;
Private Ownership;
Public Ownership;
Problems and Challenges;
Strategy;
Business Strategy;
Competition;
Corporate Strategy;
Health Industry;
Accounting Industry;
United States;
Illinois;
Chicago
Wells, John R., and Gabriel Ellsworth. "Bally Total Fitness (B): The Fall, 2005–2016." Harvard Business School Supplement 717-422, October 2016. (Revised January 2017.)
- 04 Jun 2007
- Research & Ideas
Is Health Care Making You Better—or Dead?
get there—this is a classic public good—is for the government to require this kind of disclosure, and to have something like generally accepted accounting principles and audits so it goes beyond "trust us." I think that's what...
View Details
- 16 Jul 2013
- First Look
First Look: July 16
defendants. The likelihood of being named is greater for audit committee members and directors who sell stock during the class period. Named directors receive more negative recommendations from Institutional Shareholder Services (ISS), a...
View Details
Keywords:
Anna Secino
- 03 Mar 2009
- First Look
First Look: March 3, 2009
businesses, the financial reporting problems, and governance breakdowns inside and outside the firm. The case offers students an opportunity to explore why Enron failed and to understand the systemic problems in governance that affected its board of directors, the...
View Details
Keywords:
Martha Lagace
- Web
Print View - Course Catalog
sure you understand the 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: Limited to 45 MBA students (due to the nature of...
View Details