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- News (16)
- Research (121)
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All HBS Web
(155)
- News (16)
- Research (121)
- Multimedia (2)
- Faculty Publications (60)
- Article
Preventing Fairness Gerrymandering: Auditing and Learning for Subgroup Fairness
By: Michael J Kearns, Seth Neel, Aaron Leon Roth and Zhiwei Steven Wu
The most prevalent notions of fairness in machine learning are statistical definitions: they fix a small collection of pre-defined groups, and then ask for parity of some statistic of the classifier (like classification rate or false positive rate) across these groups....
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Kearns, Michael J., Seth Neel, Aaron Leon Roth, and Zhiwei Steven Wu. "Preventing Fairness Gerrymandering: Auditing and Learning for Subgroup Fairness." Proceedings of the International Conference on Machine Learning (ICML) 35th (2018).
- Web
Cross-Registration Policies and FAQ - MBA
welcome to audit MBA Elective Curriculum courses. Email the HBS faculty member to introduce yourself and to request permission to audit on a space-available basis. Assuming the faculty member has confirmed agreement, complete the online audit registration poll (see the...
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- Web
1.9 Course Registration - MBA
Term) - there is a round of Add/Drop at the start of each term (Fall/Spring) to request schedule changes Auditing Audit enrollment is rare in the HBS Learning Model and does not result in course credit. Each faculty member may decide whether to accept View Details
- 20 Apr 2011
- Research & Ideas
Blind Spots: We’re Not as Ethical as We Think
Think back to recent events when people making unethical decisions grabbed the headlines. How did auditors approve the books of Enron and Lehman Brothers? How did feeder funds sell Bernard Madoff's invesments? We would never act as they...
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by Sean Silverthorne
- 23 Apr 2024
- In Practice
Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now
With each month clocking record-breaking temperatures across the planet, this Earth Day reflected the renewed urgency of regulators and businesses to find climate-change solutions. The US Securities and Exchange Commission recently adopted new rules that will mandate...
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by Rachel Layne
- Web
1.10 Cross-Registration - MBA
another Harvard school and who have not yet completed the Required Curriculum are not permitted to cross-register into Elective Curriculum courses. Post-Doctoral and other Fellows of Harvard University are eligible for cross-registration as View Details
- 01 Oct 2001
- Research & Ideas
Organizing the Family-Run Business
way to organize and provide a voice for the shareholders. Shareholder meetings I believe should be annual, brief and rather formal, focusing on the election of board members and auditors and updating corporate by-laws. While these...
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- 04 Feb 2013
- Research & Ideas
Are the Big Four Audit Firms Too Big to Fail?
Are auditors becoming too big to fail? For over a decade, there have been articles and op-eds in the popular and business press arguing that the auditing industry, currently dominated by Deloitte & Touche, Ernst & Young, KPMG, and...
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- 09 Apr 2007
- Research & Ideas
Industry Self-Regulation: What’s Working (and What’s Not)?
technological language between suppliers and customers. These standards are primarily business-to-business programs that can be certified by independent agents, similar to how external financial auditors certify a company's financial...
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by Martha Lagace
- 10 Nov 2015
- Blog Post
Using an MBA for a Career Change
Deloitte in New YorkPre-MBA career I never picked a major in college. I took the first one off the alphabetical list – accounting. I took the gig as an auditor at Deloitte in New York because “Sex and the City” was popular around that...
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- 19 Sep 2016
- Research & Ideas
Why Isn't Business Research More Relevant to Business Practitioners?
MIT Sloan Management Review article, The Impossibility of Auditor Independence, which argued that “it is psychologically impossible for auditors to maintain their objectivity” and that “cases of audit...
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- 27 Feb 2017
- Research & Ideas
Reputation is Vital to Survival in Turbulent Markets
economic shocks that could have a life-threatening impact on a large corporation. There also are stronger institutions to verify and confirm the strength and legitimacy of corporations, from accounting auditors to effective government...
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by Sean Silverthorne
- 01 Mar 2004
- News
Derek Ferguson
a microphone, and an extensive record collection with money earned working for their father. Ferguson moonlighted as a DJ in college on the weekends to earn extra money but never considered a career in the music business. Instead, he worked as an View Details
- 24 Feb 2022
- Op-Ed
Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC
accounting firms. Auditor opinions that are “qualified” or “adverse” can materially injure an organization’s credit worthiness and credibility, thus increasing its cost of capital. Accessibility. The SEC’s Electronic Data Gathering,...
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- 12 Sep 2016
- Research & Ideas
What Brands Can Do to Monitor Factory Conditions of Suppliers
Uncovering Bad Factories All three studies were made possible by a social auditing company providing Toffel with data on more than 40,000 inspections in 66 countries that its auditors had conducted over several years. The first study,...
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by Michael Blanding
- 13 May 2002
- Op-Ed
A Cure for Enron-Style Audit Failures
account for transactions under generally accepted accounting principles (GAAP) while reducing transparency and aggressively maximizing earnings and debt. Creative accounting is part of the competition among auditors that has led to lower...
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- 03 Mar 2003
- What Do You Think?
Are Conditions Right for the Next Accounting Scandal?
auditors and audit committees whose mutual survival depends on each other, overly complicated accounting and tax systems, and the nature of the reporting relationships between internal auditors and those...
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- Web
Field Course: Scaling Minority Businesses - Course Catalog
Cross-Registrants/Auditors The course is open to a very limited number of cross-registrants. Auditors are not permitted. Copyright © 2024 President & Fellows of Harvard College. All Rights Reserved.
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- 05 May 2003
- Research & Ideas
SEC Commissioner Sees “Healing and Reform”
the Sarbanes-Oxley Act of 2002 in the Senate, said that the new law's value is that it helps eliminate conflicts of interest between auditors and a company's board of directors by decreeing that directors establish an independent...
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by Catherine Walsh
- 07 Nov 2019
- News
Scranton Elects First Female Mayor
really seemed like the perfect storm where I would have the backing of the auditor general, who knows and has seen some of what’s going on in Scranton, where you still have this graft and this nepotism and this patronage network that has...
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