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All HBS Web
(578)
- News (95)
- Research (385)
- Events (2)
- Multimedia (4)
- Faculty Publications (264)
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- December 2010
- Article
The Case for Professional Boards
By: Robert C. Pozen
When the world's largest financial institutions had to be rescued from insolvency in 2008, many experts laid the blame at the feet of corporate boards. But insufficient board oversight is a problem that had supposedly been solved in 2002. As the United States...
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Keywords:
Financial Institutions;
Insolvency and Bankruptcy;
Governing and Advisory Boards;
Failure;
Accounting Audits;
Quality;
Behavior;
Legal Liability;
Experience and Expertise;
Corporate Governance;
Governance Controls;
Performance Effectiveness;
United States
Pozen, Robert C. "The Case for Professional Boards." Harvard Business Review 88, no. 12 (December 2010).
- 03 Apr 2012
- First Look
First Look: April 3
auditor for both the financial and nonfinancial information contained in the integrated report, but these are covered by separate assurance opinions. Among the challenges of providing an integrated audit is getting the internal...
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Keywords:
Carmen Nobel
- 19 Mar 2013
- First Look
First Look: March 19
recently faced a corruption enforcement action, employ a Big Four audit firm, and have a higher percentage of independent directors. Controlling for these effects, we find that firms with abnormally low anticorruption efforts have...
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Keywords:
Sean Silverthorne
- 05 Jul 2011
- First Look
First Look: July 5
of IFRS Authors:Karthik Ramanna and Ewa Sletten Abstract If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several...
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Keywords:
Sean Silverthorne
- 17 Mar 2015
- First Look
First Look: March 17
their ongoing relationships with suppliers; and the gender diversity of their audit teams. Providing the first comprehensive and systematic findings on supply chain monitoring, our study identifies previously overlooked transaction costs...
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Sean Silverthorne
- 22 Dec 2003
- Research & Ideas
How to Build a Better Board
have effective audit and compensation committees and all of that. Q: Around 130 CEOs of major corporations responded to a questionnaire you and Colin Carter sent them. Tell us about how the CEOs saw their boards. Did any of their...
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by Martha Lagace
- 21 Dec 2009
- Research & Ideas
Good Banks, Bad Banks, and Government’s Role as Fixer
not Lehman Brothers? Ironically, Congress in 1991 passed a statute establishing specific procedures (including stating a rationale) to be followed before a bank could be rescued and mandating an after-the-fact audit by the Comptroller...
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- 05 Oct 2010
- First Look
First Look: October 5, 2010
financial-statement users come to outweigh institutional differences (e.g., auditing technology) that make IFRS adoption costly. We find that perceived network benefits increase the degree of IFRS harmonization among countries, although...
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Sean Silverthorne
- 19 Oct 2015
- Research & Ideas
Business Research that Makes for Smarter Public Policy
University of California law professor Jodi Short, and HBS doctoral student Andrea Hugill examined factors such as whether it was more effective to send the same auditors back to a company or send new auditors with each audit. The answer: View Details
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by Michael Blanding
- 20 Jan 2003
- Research & Ideas
Fixing Corporate Governance: A Roundtable Discussion at Harvard Business School
parts of the organization. With deficient information and knowledge, you can't put all the pieces together or understand when something might be going wrong. Jay Lorsch: There was a cycle of greed throughout the system, and boards, for their part, allowed it to go...
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by Garry Emmons
- 18 Mar 2014
- First Look
First Look: March 18
anticorruption ratings are domiciled in countries with low corruption risk ratings and strong anticorruption enforcement, operate in high corruption risk industries, have recently faced a corruption enforcement action, employ a Big Four View Details
Keywords:
Sean Silverthorne
- January 2024
- Supplement
Accounting Red Flags or Red Herrings at Catalent? (B)
By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel.
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Keywords:
Accounting Audits;
Acquisition;
Budgets and Budgeting;
Business Earnings;
Earnings Management;
Cost Accounting;
Fair Value Accounting;
Financial Reporting;
Revenue Recognition;
Integrated Corporate Reporting;
Fairness;
Moral Sensibility;
Values and Beliefs;
Government Legislation;
Conflict of Interests;
Announcements;
Blogs;
Debates;
Lawsuits and Litigation;
Stocks;
Performance Productivity;
Pharmaceutical Industry;
Accounting Industry;
United States
Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (B)." Harvard Business School Supplement 124-055, January 2024.
- 16 Sep 2008
- First Look
First Look: September 16, 2008
relationship between regulators and regulated firms. We investigate these research questions in the context of the U.S. Environmental Protection Agency's Audit Policy.
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- 03 Mar 2009
- First Look
First Look: March 3, 2009
businesses, the financial reporting problems, and governance breakdowns inside and outside the firm. The case offers students an opportunity to explore why Enron failed and to understand the systemic problems in governance that affected its board of directors, the...
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Keywords:
Martha Lagace
- 12 Apr 2010
- Research & Ideas
One Report: Better Strategy through Integrated Reporting
document that must be audited and filed with the appropriate regulatory agency. A separate CSR report also marginalizes the importance of nonfinancial information to shareholders. While Socially Responsible Investment (SRI) funds pay some...
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by Martha Lagace
- October 2016 (Revised January 2017)
- Supplement
Bally Total Fitness (B): The Fall, 2005–2016
By: John R. Wells and Gabriel Ellsworth
By many measures the largest health-club chain in the United States in the early 2000s, Bally Total Fitness sold most of its remaining fitness clubs to 24 Hour Fitness in 2014 and disappeared from the industry top 100 rankings. After Bally was bedeviled by accounting...
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Keywords:
Bally Total Fitness;
Accounting;
Accounting Audits;
Accrual Accounting;
Business Earnings;
Revenue Recognition;
Financial Statements;
Acquisition;
Business Exit or Shutdown;
For-Profit Firms;
Crime and Corruption;
Borrowing and Debt;
Capital;
Capital Structure;
Cash;
Cash Flow;
Public Equity;
Financial Condition;
Insolvency and Bankruptcy;
Financing and Loans;
Investment Activism;
Profit;
Revenue;
Geographic Scope;
Business History;
Executive Compensation;
Resignation and Termination;
Annual Reports;
Contracts;
Lawsuits and Litigation;
Business or Company Management;
Marketing;
Market Entry and Exit;
Private Ownership;
Public Ownership;
Problems and Challenges;
Strategy;
Business Strategy;
Competition;
Corporate Strategy;
Health Industry;
Accounting Industry;
United States;
Illinois;
Chicago
Wells, John R., and Gabriel Ellsworth. "Bally Total Fitness (B): The Fall, 2005–2016." Harvard Business School Supplement 717-422, October 2016. (Revised January 2017.)