PCAOB Efforts to Improve Audit Quality (A) and (B)

Aiyesha  Dey; Paul  Healy

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Teaching Note | HBS Case Collection | March 2019

PCAOB Efforts to Improve Audit Quality (A) and (B)

by Aiyesha Dey and Paul Healy

Abstract

Teaching Note for HBS Nos. 118-108 and 118-109.

Language: English

Format: Print

13 pages

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Citation:

Dey, Aiyesha, and Paul Healy. "PCAOB Efforts to Improve Audit Quality (A) and (B)." Harvard Business School Teaching Note 119-017, July 2018.

About the Authors

Aiyesha Dey

Høegh Family Associate Professor of Business of Administration

Accounting and Management

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Paul M. Healy

James R. Williston Professor of Business Administration

Accounting and Management

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Teaching Note | HBS Case Collection | April 2019

Coup or Crime? The Case of Carlos Ghosn

Aiyesha Dey and Jonas Heese

Teaching Note for HBS No. 119-096.

Citation:
Dey, Aiyesha, and Jonas Heese. "Coup or Crime? The Case of Carlos Ghosn." Harvard Business School Teaching Note 119-097, April 2019. View Details

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Case | HBS Case Collection | April 2019

Coup or Crime? The Case of Carlos Ghosn

Aiyesha Dey, Jonas Heese and Puneet Brar

This case explores the interplay of global corporations, management styles, and local traditions through the high profile arrest of auto industry icon, Carlos Ghosn, in November 2018. The case allows students to debate opposing theories that led to the arrest and examines several key themes, such as leadership challenges in an increasingly global market, role of culture, and the design and role of incentive and governance mechanisms. The case also allows for discussions on personal accountability in light of misbehavior.

Keywords: Management Style; Globalized Markets and Industries; Problems and Challenges; Ethics; Governance Controls;

Citation:
Dey, Aiyesha, Jonas Heese, and Puneet Brar. "Coup or Crime? The Case of Carlos Ghosn." Harvard Business School Case 119-096, April 2019. View Details

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Working Paper | HBS Working Paper Series | 2019

Trade Secrets Protection and Antitakeover Provisions

Aiyesha Dey and Joshua White

We examine whether and why managers strengthen antitakeover provisions when facing an increased threat of being acquired. Our tests exploit the Inevitable Disclosure Doctrine (IDD), which exogenously decreases knowledge-worker mobility, thereby increasing firms’ likelihood of being acquired. Managers respond by increasing specific antitakeover provisions, especially when employees have greater ex-ante mobility. Firms that strengthen antitakeovers experience a reduced takeover likelihood. Cross-sectional tests indicate that firms with higher innovative activity increase antitakeovers more after IDD, and those that do, experience greater ex-post innovation outcomes. Our results are consistent with managers increasing antitakeovers to protect long-term innovation output rather than for private benefits.

Keywords: Antitakeover provisions; takeover defenses; innovation; trade secrets; Acquisition; Strategy; Innovation and Invention; Intellectual Property; Safety;

Citation:
Dey, Aiyesha, and Joshua White. "Trade Secrets Protection and Antitakeover Provisions." Harvard Business School Working Paper, No. 19-102, March 2019. View Details

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PCAOB Efforts to Improve Audit Quality (A) and (B)

Abstract

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