Background Note | HBS Case Collection | February 2005 (Revised December 2012)

Assessing Accounting Risk

by David F. Hawkins


Describes a framework that financial analysts can use to assess the likelihood of accounting misstatements in financial statements.

Keywords: Risk Management; Framework; Financial Statements;


Hawkins, David F. "Assessing Accounting Risk." Harvard Business School Background Note 105-054, February 2005. (Revised December 2012.)