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- All HBS Web (116)
- Faculty Publications (32)
- 01 Jun 2003
- News
Student Conferences, at a Glance
parlor, as an early source of entrepreneurial influence. Her advice? “Do for yourself. Do for your people. Provide a quality product.” Cyberposium Building Leaders for Technology January 17–19, 2003 Sponsor: HBS High Tech & New Media Club...
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- 01 Jun 1997
- News
Short Takes
statistical data from five hundred business groups in India and spoke to dozens of managers in Malaysia, Indonesia, and Chile. The pair found that companies outside the United States perform better when they replicate the quality...
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Judith A. Ross
- 01 Jun 2005
- News
Transforming the IRS
For decades, the IRS judged employees’ performance by using narrow, unbalanced, and frequently perverse — but easily gathered — statistics that focused almost entirely on revenue coming from audit assessments and property seizures....
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- 24 Apr 2007
- First Look
First Look: April 24, 2007
807-126 PRG-Schultz will run out of cash within a couple of months unless the new CEO can reduce costs and restructure the company's debt. PRG was the dominant market leader in the audit recovery industry. The industry consisted of firms...
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Sean Silverthorne
- 03 Nov 2009
- First Look
First Look: Nov. 3
self-report of the licensee. The self-reporting aspect of the environment gives rise to demand for auditing by the licensor or third-party attestation by the licensee. We characterize the optimal royalty contract, accounting system choice...
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Martha Lagace
- 30 Jun 2003
- Research & Ideas
Computer Security is For Managers, Too
want them to look around and see that there's not much fun or profit to be had so that they'll leave in search of better prospects. Relying too heavily on audits is problematic for the same reason that relying on inspections to improve...
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- 15 May 2012
- First Look
First Look: May 15
and elaborate on their normative implications. Audit Quality and Auditor Reputation: Evidence from Japan Authors:Douglas J. Skinner and Suraj Srinivasan Publication:The Accounting Review (forthcoming)...
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Carmen Nobel
- 10 Mar 2014
- Research & Ideas
Counting Up the Effects of Sarbanes-Oxley
approach when considering SOX," explains Srinivasan. The most worrisome part of the act on the business side was the mandate that required public companies to obtain an independent audit of their internal control practices. The cost...
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- 21 Jun 2010
- Research & Ideas
Strategy and Execution for Emerging Markets
mature markets. It could help managers audit any given emerging market and its different institutional voids. Managers can then tailor-make their strategy to a particular market, given that different elements are missing in different...
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by Martha Lagace
- 09 May 2018
- Research & Ideas
A Simple Way for Restaurant Inspectors to Improve Food Safety
are hospitalized, and 3,000 die due to foodborne illnesses, according to the Center for Disease Control and Prevention. The research is detailed in the paper “How Scheduling Can Bias Quality Assessment: Evidence from Food Safety...
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- 01 Jun 2018
- News
Disrupting India’s Dental Market
late 2010. He was satisfied with the quality of his care until, hovering above the spittoon, he spotted black fungal algae encircling the drain. Something about the entire business struck Singh, an entrepreneur with experience in...
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Sasha Issenberg
- Web
Diversity on Teams: Our Own Harvest - Race, Gender & Equity
Safety So it’s not enough for an employer to say, “I want a more diverse workplace” or “I am going to use automated hiring and therefore eliminate human bias.” The employer actually should do audits of the results coming out of this...
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- 02 Jan 2020
- Op-Ed
Medicare for All or Public Option: Can Either Heal Health Care?
accountants should audit the public option’s financial statements to certify that its administrators stated expenses accurately, just as they do for private insurers. Unlike Medicare, this version of the public option would break even,...
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- 21 Mar 2018
- Blog Post
Telling Your Story: How to Create a Powerful Personal Digital Brand
nature and amount, if any, of original content you wish to create and share with an online community. Take advantage of toolsThe same internet that gives us a platform for our brand also provides access to many tools that can help us improve the View Details
- 11 Mar 2014
- First Look
First Look: March 11
change initiatives-Predictability, Teaming and Open Communication, and Results Only Work Environment-that alter the structure and culture of work in ways that enable better work and better lives. August 2013 Tax Administration Review Randomized Tax Enforcement...
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Sean Silverthorne
- 02 Feb 2002
- What Do You Think?
Will the Societal Effects of Enron Exceed Those of September 11?
outcome from Enron will likely be the enrichment of the very professions that contributed to the mess. First, there will be the obvious windfall of extra legal fees from Enron and related cases. Then it is quite likely that the accounting profession will be enriched...
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by James Heskett
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
How do you measure corporate accountability? And can you do it credibly? Since the financial crisis of 2008-2009, for-profit corporations are facing greater demand to disclose more than revenues and expenses on annual financial reports. In response, some are pointing...
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- 27 Apr 2010
- First Look
First Look: April 27
ideas across academic communities. The Predictive Value of Accruals and Consequences for Market Anomalies Authors:Francois Brochet, Seunghan Nam, and Joshua Ronen Publication:The Journal of Accounting, Auditing and Finance (forthcoming)...
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Martha Lagace
- 05 May 2003
- Research & Ideas
Sharing the Responsibility of Corporate Governance
First, information of the sort that would allow shareholders to police corporate behavior on issues, such as the use of child labor, is not easily accessible. Although some companies, such as Royal Dutch Shell, have started to publish View Details
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by Carla Tishler
- 03 Apr 2009
- What Do You Think?
How Much Obsolescence Can Business and Society Absorb?
personal level, C. J. Cullinane reported that "I work with keeping up with technology but the newspapers and books are my anchor . [They also leave] a good audit trail." Phil Clark said, "Ultimately, when a person becomes...
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