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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)
- May 1991 (Revised February 1992)
- Teaching Note
Marriott Corp.: The Internal Audit Function, Teaching Note
By: Robert L. Simons
- 01 Jan 1977
- Conference Presentation
The Roles for Research and Development in Auditing
By: Robert S. Kaplan
- January 2014
- Article
Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies
By: Dina Pomeranz, Cristobal Marshall and Pamela Castellon
Reducing tax evasion is a key challenge for governments around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies. Randomly selected taxpayers receive a deterrence message. Comparing...
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Pomeranz, Dina, Cristobal Marshall, and Pamela Castellon. "Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies." Tax Administration Review, no. 36 (January 2014): 1–21.
- 7 Jul 2010
- Conference Presentation
Research Perspectives on Operational Auditing and Certification
Toffel, Michael W. "Research Perspectives on Operational Auditing and Certification." Independent Association of Accredited Registrars, Milwaukee, July 7, 2010.
- March–April 1987
- Article
Ideas for Action: The Product Management Audit
By: J. Quelch, P. Farris and J. Olver
- Program
Audit Committees in a New Era of Governance
Summary As the focus on corporate governance and oversight has grown, so has the complexity of regulatory challenges facing audit committees. This corporate governance strategy program explores the best practices that your View Details
- April 1981 (Revised January 1983)
- Case
General Electric Co.: 1981 Audit -- Jack Welch
Vancil, Richard F. "General Electric Co.: 1981 Audit -- Jack Welch." Harvard Business School Case 181-112, April 1981. (Revised January 1983.)
- February 2006
- Article
Do a 3-D Audit of Barriers to Agreement
Keywords:
Agreements and Arrangements
Sebenius, James K. "Do a 3-D Audit of Barriers to Agreement." Negotiation 9, no. 2 (February 2006): 7–9.
- January 27, 2011
- Article
How to Keep Audit Committees In the Know
By: Robert C. Pozen
Pozen, Robert C. "How to Keep Audit Committees In the Know." Financial Times (January 27, 2011).
- fall 1973
- Article
Statistical Sampling in Auditing with Auxiliary Information Estimators
By: Robert S. Kaplan
Kaplan, Robert S. "Statistical Sampling in Auditing with Auxiliary Information Estimators." Journal of Accounting Research 11 (fall 1973): 238–258.
- 27 Jan 2011
- News
How to keep audit committees in the know
- spring 1971
- Article
A Model for Integrating Sampling Objectives in Auditing
By: Robert S. Kaplan and Yuri Ijiri
Keywords:
Integration
Kaplan, Robert S., and Yuri Ijiri. "A Model for Integrating Sampling Objectives in Auditing." Journal of Accounting Research 9 (spring 1971): 73–87.
- 2019
- Article
Allocation for Social Good: Auditing Mechanisms for Utility Maximization
By: Taylor Lundy, Alexander Wei, Hu Fu, Scott Duke Kominers and Kevin Leyton-Brown
Lundy, Taylor, Alexander Wei, Hu Fu, Scott Duke Kominers, and Kevin Leyton-Brown. "Allocation for Social Good: Auditing Mechanisms for Utility Maximization." Proceedings of the ACM Conference on Economics and Computation (2019): 785–803.
- August 1982
- Case
Merrill Lynch, Pierce, Fenner and Smith: Marketing Audit (B)
Bonoma, Thomas V. "Merrill Lynch, Pierce, Fenner and Smith: Marketing Audit (B)." Harvard Business School Case 583-032, August 1982.
- 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.
- July 1990
- Article
A Perspective on Negotiation Research in Accounting and Auditing
By: J. K. Murnighan and M. H. Bazerman
Murnighan, J. K., and M. H. Bazerman. "A Perspective on Negotiation Research in Accounting and Auditing." Accounting Review 65 (July 1990): 642–657.
- Article
Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
By: Suraj Srinivasan
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and Securities and Exchange...
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Keywords:
Outcome or Result;
Business Earnings;
Financial Statements;
Lawsuits and Litigation;
Labor;
Markets;
Financial Reporting;
Accounting Audits;
Cost;
Reputation
Srinivasan, Suraj. "Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members." Journal of Accounting Research 43, no. 2 (May 2005): 291–334.
- March 2019
- Teaching Note
PCAOB Efforts to Improve Audit Quality (A) and (B)
By: Aiyesha Dey and Paul Healy
Teaching Note for HBS Nos. 118-108 and 118-109.
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