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(563)
- News (95)
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- Faculty Publications (264)
Show Results For
-
All HBS Web
(563)
- News (95)
- Research (386)
- Events (2)
- Multimedia (4)
- Faculty Publications (264)
- June 10, 2002
- Article
Audit the audit committees: VIEWPOINT PAUL HEALY AND KRISHNA PALEPU: After Enron, boards must change the focus and provide greater financial transparency
By: P. M. Healy
Healy, P. M. "Audit the audit committees: VIEWPOINT PAUL HEALY AND KRISHNA PALEPU: After Enron, boards must change the focus and provide greater financial transparency." Financial Times (June 10, 2002), 14.
Preventing Fairness Gerrymandering: Auditing and Learning for Subgroup Fairness
We introduce a new family of fairness definitions that interpolate between statistical and individual notions of fairness, obtaining some of the best properties of each. We show that checking whether these notions are satisfied is computationally hard in the worst...
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- May 28, 2018
- Article
How Companies Can Identify Racial and Gender Bias in Their Customer Service
By: Alexandra C. Feldberg and Tami Kim
Research shows that minority customers — blacks and Asians — regularly receive worse customer service than whites in ways that are not immediately obvious to onlookers (or even managers). These results prompt a couple of questions for executives and managers. One, does...
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Keywords:
Internal Audit;
Customers;
Service Delivery;
Prejudice and Bias;
Race;
Gender;
Organizational Change and Adaptation
Feldberg, Alexandra C., and Tami Kim. "How Companies Can Identify Racial and Gender Bias in Their Customer Service." Harvard Business Review (website) (May 28, 2018).
- 2023
- Working Paper
Debiasing Treatment Effect Estimation for Privacy-Protected Data: A Model Auditing and Calibration Approach
By: Ta-Wei Huang and Eva Ascarza
Data-driven targeted interventions have become a powerful tool for organizations to optimize business outcomes
by utilizing individual-level data from experiments. A key element of this process is the estimation
of Conditional Average Treatment Effects (CATE), which...
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Huang, Ta-Wei, and Eva Ascarza. "Debiasing Treatment Effect Estimation for Privacy-Protected Data: A Model Auditing and Calibration Approach." Harvard Business School Working Paper, No. 24-034, December 2023.
- winter 1986
- Article
Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms
By: Paul M. Healy and Tom Lys
Healy, Paul M., and Tom Lys. "Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms." Journal of Accounting and Public Policy 5, no. 4 (winter 1986): 251–265.
- April 2003
- Article
The Role of Wages and Auditing during a Crackdown on Corruption in the City of Buenos Aires
By: Rafael Di Tella and Ernesto Schargrodsky
We study the prices paid for basic inputs during a crackdown on corruption in the public hospitals of the city of Buenos Aires, Argentina, during 1996 97. We find a well-defined, negative effect on the measures used to capture corruption. Prices paid by hospitals for...
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Di Tella, Rafael, and Ernesto Schargrodsky. "The Role of Wages and Auditing during a Crackdown on Corruption in the City of Buenos Aires." Journal of Law & Economics 46, no. 1 (April 2003): 269–92.
- 15 Aug 2017
- News
5 Reasons Why Quality Audits Need To Become Routine In Manufacturing
- 13 May 2019
- Working Paper Summaries
The Changing Landscape of Auditor Litigation and Its Implications for Audit Quality
- Dec 2012
- Conference Presentation
The Regulator's Role in Encouraging Self-policing: Evidence from the EPA's Audit Policy
Toffel, Michael W. "The Regulator's Role in Encouraging Self-policing: Evidence from the EPA's Audit Policy." Paper presented at the Next Generation Environmental Compliance Workshop, U.S. Environmental Protection Agency, Office of Enforcement and Compliance, Washington, DC, December 2012.
- January 2006
- Article
Reports of Solving the Conflicts of Interest in Auditing Are Highly Exaggerated
By: Max H. Bazerman, Don A. Moore, Philip E. Tetlock and Lloyd Tanlu
Bazerman, Max H., Don A. Moore, Philip E. Tetlock, and Lloyd Tanlu. "Reports of Solving the Conflicts of Interest in Auditing Are Highly Exaggerated." Academy of Management Review 31, no. 1 (January 2006).
- June 2005
- Article
Governance Linked D&O Coverage: Leveraging the Audit Committee to Manage Governance Risk
By: S. Datar, M. G. Alles and J. H. Friedland
Datar, S., M. G. Alles, and J. H. Friedland. "Governance Linked D&O Coverage: Leveraging the Audit Committee to Manage Governance Risk." International Journal of Disclosure and Governance 2, no. 2 (June 2005): 114–129.
- January 15, 2002
- Editorial
Enron failures show U.S. auditing system is in dire need of big change
By: G. Loewenstein, D. A. Moore and M. H. Bazerman
Keywords:
Accounting Audits
Loewenstein, G., D. A. Moore, and M. H. Bazerman. "Enron failures show U.S. auditing system is in dire need of big change." Pittsburgh Post-Gazette (January 15, 2002), p. 11–C.
- June 2018
- Supplement
PCAOB Efforts to Improve Audit Quality (B): Excerpts of Public Comment Letters
By: Aiyesha Dey and Paul Healy
Dey, Aiyesha, and Paul Healy. "PCAOB Efforts to Improve Audit Quality (B): Excerpts of Public Comment Letters." Harvard Business School Supplement 118-109, June 2018.
- 1988
- Foreword
Assessing Organizational Climates for Creativity and Innovation: Methodological Review of Large Company Audits
By: R. M. Burnside, T. M. Amabile and S. S. Gryskiewicz
Burnside, R. M., T. M. Amabile, and S. S. Gryskiewicz. "Assessing Organizational Climates for Creativity and Innovation: Methodological Review of Large Company Audits." Foreword to New Directions in Creative and Innovative Management, edited by Y. Ijiri and R. L. Kuhn. Cambridge, MA: Ballinger Publishing Company, 1988.
- Article
Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients
By: Richard Frankel, Alon Kalay, Gil Sadka and Yuan Zou
Prior literature presents various perspectives on the role of financial reporting. One view is that mandatory periodic reporting disciplines managers and encourages timely voluntary disclosure. We examine this "confirmation hypothesis" using the shock to financial...
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Keywords:
Financial Disclosure;
Mandatory Reporting;
Reliability;
Voluntary Disclosure;
Financial Reporting;
Quality;
Corporate Disclosure
Frankel, Richard, Alon Kalay, Gil Sadka, and Yuan Zou. "Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients." Accounting Review 96, no. 6 (November 2021): 215–238.
- Article
A Three-Step Plan for CFOs: How to Help Your Audit Committee Work More Effectively
By: Robert C. Pozen
Pozen, Robert C. "A Three-Step Plan for CFOs: How to Help Your Audit Committee Work More Effectively." CFO 27, no. 3 (April 2011).
- May 2013
- Conference Presentation