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- 12 Feb 2015
- Working Paper Summaries
Auditor Lobbying on Accounting Standards
- 16 Apr 2013
- Working Paper Summaries
The Auditing Oligopoly and Lobbying on Accounting Standards
- 07 Dec 2010
- Working Paper Summaries
Towards an Understanding of the Role of Standard Setters in Standard Setting
- 29 Jul 2013
- Research & Ideas
A Manager’s Moral Obligation to Preserve Capitalism
possible—indeed, Friedman went further to say that any attempt to curb the free market was harmful to the good of society. This is the view Ramanna grapples with in a new working paper, Managers and Market Capitalism, cowritten with...
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by Michael Blanding
- 04 Feb 2013
- Research & Ideas
Are the Big Four Audit Firms Too Big to Fail?
compete with each other to satisfy client demands; this could reinforce their focus on playing it safe by mitigating potential regulatory and litigation costs. "In either case," Ramanna says,...
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- 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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- 03 Dec 2012
- HBS Case
HBS Cases: Against the Grain
earned and accrued by earlier generations of HBS graduates has endowed the current generation of HBS students with access to incredible opportunities; with these opportunities comes a great deal of power," View Details
- 27 Jan 2015
- First Look
First Look: January 27
Publisher's link: http://www.hbs.edu/faculty/Publication%20Files/Wurgler_Paper_78db6340-ae41-4630-8e25-d990b547171b.pdf January 2015 Psychological Science The Moral Virtue of Authenticity: How Inauthenticity Produces Feelings of Immorality and Impurity By: Gino, F.,...
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Sean Silverthorne
- 24 Mar 2009
- First Look
First Look: March 24, 2009
effects of v4 scarcity, while obtaining price discovery and allocative efficiency benefits of market transactions. Download the paper: http://www.hbs.edu/research/pdf/09-091.pdf Why Do Countries Adopt International Financial Reporting Standards? Authors:Karthik View Details
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Martha Lagace
- 24 Feb 2015
- First Look
First Look: February 24
Publications February 2015 University of Chicago Press Political Standards By: Ramanna, Karthik Abstract—There are certain institutions underlying our modern market-capitalist system that are largely outside the interest and...
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Sean Silverthorne
- 27 Jun 2017
- First Look
First Look at New Research and Ideas, June 27
desirable for a principal seeking innovation. Publisher's link: https://pubwww.hbs.edu/faculty/Pages/item.aspx?num=52780 forthcoming Journal of Accounting & Economics Is the SEC Captured? Evidence from Comment-Letter Reviews By: Heese, Jonas, Mozaffar Khan, and View Details
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Sean Silverthorne
- 22 Jan 2013
- First Look
First Look: Jan. 22
PublicationsThe Burden of Guilt: Heavy Backpacks, Light Snacks, and Enhanced Morality Authors:Gino, F., M. Kouchaki, and A. Jami Publication:Journal of Experimental Psychology: General Abstract Drawing on the embodied simulation account...
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Sean Silverthorne
- Web
Technology & Operations Management - Doctoral
Allen, 2023 University of Washington, Foster School of Business Raha Imanirad, 2020 York University, Schulich School of Business Karthik Balasubramanian, 2018 Howard University, School of Business Tommy Pan...
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- 2015
- Working Paper
Auditor Lobbying on Accounting Standards
By: Abigail Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected...
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Allen, Abigail, Karthik Ramanna, and Sugata Roychowdhury. "Auditor Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 15-055, December 2014. (Winner of the American Accounting Association Western Conference Best Paper Award.)
- Web
Business & Environment - Faculty & Research
School Case 224-080, March 2024. Establishing the Foundation for Carbon Trading MarketsBy: Robert S. Kaplan, Karthik Ramanna and Marc Roston March 2024 | Article | Accountability in a Sustainable World...
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- Web
Podcast - Business & Environment
Concrete is one of the world’s most popular materials, and it accounts for nearly 8% of the world’s greenhouse gas emissions, most of which comes from cement– the glue that binds conventional forms of concrete. We focus on one type of green concrete produced View Details
- Web
Social Enterprise - Faculty & Research
Harvard Business School Case 424-042, March 2024. Principles and Content for Downstream Emissions DisclosuresBy: Robert S. Kaplan and Karthik Ramanna 2024 | Working Paper | Faculty Research In a previous...
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- 05 Oct 2010
- First Look
First Look: October 5, 2010
Working PapersTowards an Understanding of the Role of Standard Setters in Standard Setting Authors:Abigail Allen and Karthik Ramanna Abstract We investigate the idiosyncratic influence of standard setters...
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Sean Silverthorne
- January–February 2013
- Article
When the Crowd Fights Corruption
By: Paul M. Healy and Karthik Ramanna
Corruption is the greatest impediment to conducting business in Russia, according to leaders recently surveyed by the World Economic Forum. Indeed, it's a problem in many emerging markets, and businesses have a role to play in combating it, according to Healy and...
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Keywords:
Corruption;
Emerging Economies;
Crime and Corruption;
Entrepreneurship;
Ethics;
Globalization;
Russia;
Georgia (nation, Asia);
India
Healy, Paul M., and Karthik Ramanna. "When the Crowd Fights Corruption." Harvard Business Review 91, nos. 1/2 (January–February 2013).
- 2013
- Working Paper
The Auditing Oligopoly and Lobbying on Accounting Standards
By: Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as manifest in their lobbying preferences on accounting standards. We...
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Allen, Abigail M., Karthik Ramanna, and Sugata Roychowdhury. "The Auditing Oligopoly and Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 13-054, December 2012. (Revised August 2013.)