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    • All HBS Web  (600)
      • Faculty Publications  (93)

      Accounting Audits Remove Accounting Audits →

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      Accounting Audits
      Skip to Main Content Cold Call A podcast featuring faculty discussing cases they've written and the lessons they impart. Subscribe on iTunes 29 Sep...
      New Century Financial Corporation (Abridged)
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      • September 2020
      • Case

      An Introduction to Money Laundering: 'The Hunter'

      By: Eugene Soltes, Guilhem Ros and Grace Liu
      Money laundering schemes disguise the criminal origins of an estimated 2% to 5% of the world’s gross domestic product. Money laundering not only enables criminals to escape detection, but may also be used to finance further criminal operations including terrorism. This...  View Details
      Keywords: Crime And Corruption; accounting audits; Financial Reporting; Financial Institutions; Banks And Banking; Cross-cultural And Cross-border Issues; Governance Controls; International Relations; National Security; Ethics; accounting Industry; Banking Industry; United States; Europe
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      Soltes, Eugene, Guilhem Ros, and Grace Liu. "An Introduction to Money Laundering: 'The Hunter'." Harvard Business School Case 121-011, September 2020.
      • Article

      The Changing Landscape of Auditors' Liability

      By: Colleen Honigsberg, Shivaram Rajgopal and Suraj Srinivasan
      We provide a comprehensive overview of shareholder litigation against auditors since the passage of the Private Securities Litigation Reform Act (PSLRA). The number of lawsuits per year has declined, dismissals have increased, and settlements in recent years have...  View Details
      Keywords: Auditor Litigation; Tellabs; Section 10(b); Section 11; Audit Quality; Janus; Pslra; Class-action Litigation; accounting audits; Lawsuits And Litigation; Legal Liability
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      Honigsberg, Colleen, Shivaram Rajgopal, and Suraj Srinivasan. "The Changing Landscape of Auditors' Liability." Journal of Law & Economics 63, no. 2 (May 2020): 367–410.
      • December 2018
      • Case

      The Global-Local Tension: Vodafone CEO Vittorio Colao Leading with 'International Values and Local Roots' (A)

      By: Tsedal Neeley
      Vittorio Colao, CEO of telecommunication giant Vodafone, must respond to reports of disturbing accounting practices at two of Vodafone’s operating companies. In one case, €60 million have been misreported due to a series of failures to check manual accounting...  View Details
      Keywords: Global-local; Organization Culture; Global Identity; Local Identity; Accounting Discrepency; Globalization; Leadership; Trust; Organizational Culture; Organizational Design; Organizations; Identity; Local Range; Global Range; Values And Beliefs; accounting audits
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      Neeley, Tsedal. "The Global-Local Tension: Vodafone CEO Vittorio Colao Leading with 'International Values and Local Roots' (A)." Harvard Business School Case 419-031, December 2018.
      • December 2018
      • Supplement

      The Global-Local Tension: Vodafone CEO Vittorio Colao Leading with 'International Values and Local Roots' (B)

      By: Tsedal Neeley
      Vittorio Colao, CEO of telecommunication giant Vodafone, must respond to reports of disturbing accounting practices at two of Vodafone’s operating companies. In one case, €60 million have been misreported due to a series of failures to check manual accounting...  View Details
      Keywords: Global-local; Global Identity; Local Identity; Accounting Discrepency; Globalization; Leadership; Trust; Organizational Culture; Organizational Design; Organizations; Identity; Local Range; Global Range; Values And Beliefs; accounting audits
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      Neeley, Tsedal. "The Global-Local Tension: Vodafone CEO Vittorio Colao Leading with 'International Values and Local Roots' (B)." Harvard Business School Supplement 419-032, December 2018.
      • January 2017
      • Case

      The Six CEOs of Tyco International Ltd.

      By: John R. Wells and Gabriel Ellsworth
      In September 2016, Johnson Controls, Inc. completed the acquisition of Tyco International PLC, a $9.9 billion business with operating profits of $884 million. The purchase consideration was $14.4 billion. Although the deal was billed as a merger, Ireland-based Tyco...  View Details
      Keywords: Tyco; Dennis Kozlowski; Edward Breen; Fire Safety; Fire Protection; Security; Packaging; Securities And Exchange Commission; Fraud; accounting; accounting audits; Earnings Management; Financial Statements; Goodwill accounting; Acquisition; Mergers And Acquisitions; Business Conglomerates; Business Divisions; Business Exit Or Shutdown; Business Growth And Maturation; Business Headquarters; Business Model; Business Organization; For-profit Firms; Restructuring; Crime And Corruption; Engineering; Applied Optics; Chemicals; Construction; Metals And Minerals; Ethics; Finance; Cash Flow; Public Equity; Stock Options; Financing And Loans; Initial Public Offering; Profit; Revenue; Geographic Location; Geographic Scope; Global Range; Globalized Firms And Management; Multinational Firms And Management; Corporate accountability; Corporate Disclosure; Health Care And Treatment; Business History; Executive Compensation; Selection And Staffing; Courts And Trials; Lawfulness; Lawsuits And Litigation; Business Or Company Management; Goals And Objectives; Growth And Development Strategy; Market Entry And Exit; Public Ownership; Problems And Challenges; Strategy; Business Strategy; Competition; Competitive Strategy; Competitive Advantage; Consolidation; Corporate Strategy; Diversification; Expansion; Horizontal Integration; Value; Chemical Industry; Construction Industry; Consumer Products Industry; Electronics Industry; Energy Industry; Industrial Products Industry; Manufacturing Industry; Medical Devices And Supplies Industry; Mining Industry; Pharmaceutical Industry; Semiconductor Industry; Telecommunications Industry; Utilities Industry; Republic Of Ireland; Switzerland; Bermuda; United States; New Hampshire
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      Wells, John R., and Gabriel Ellsworth. "The Six CEOs of Tyco International Ltd." Harvard Business School Case 717-459, January 2017.
      • 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...  View Details
      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
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      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.)
      • Fall 2016
      • Article

      The Integrity of Private Third-party Compliance Monitoring

      By: Jodi L. Short and Michael W. Toffel
      Government agencies are increasingly turning to private, third-party monitors to inspect and assess regulated entities’ compliance with law. The integrity of these regulatory regimes rests on the validity of the information third-party monitors provide to regulators....  View Details
      Keywords: Regulation; Compliance; Compliance Policies; Conflict Of Interest; Independent Third Party; Inspection; Audit Quality; Auditor; audit; Environment; Safety; Conflict Of Interests; Working Conditions; Labor; Corporate Social Responsibility And Impact; Governance Compliance; accounting audits
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      Short, Jodi L., and Michael W. Toffel. "The Integrity of Private Third-party Compliance Monitoring." Administrative & Regulatory Law News 42, no. 1 (Fall 2016): 22–25.
      • July 2016 (Revised July 2016)
      • Case

      Revenue Recognition at Silver Bank

      By: V.G. Narayanan and Ashley Hartman
      Rob Mitchell, the Chairman of the Audit Committee of Silver Lake Bank, had just flicked on the latest episode of Dancing with the Stars when he received an urgent phone call from Diego Alvarez, the CEO of the bank. Alvarez had recently spoken with the auditors, who had...  View Details
      Keywords: accounting; Fair Value accounting; Revenue Recognition; Banking Industry
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      Narayanan, V.G., and Ashley Hartman. "Revenue Recognition at Silver Bank." Harvard Business School Case 117-026, July 2016. (Revised July 2016.)
      • September 2014
      • Article

      Safety Managers Should Welcome OSHA Inspections: Results from a Natural Field Experiment in California

      By: David I. Levine and Michael W. Toffel
      For companies with strong internal occupational safety and health auditing programs, OSHA inspections might seem a formality that risk uncovering, at most, nitpicky deviations from the thousands of pages of safety regulations. For those with poor safety practices, OSHA...  View Details
      Keywords: Business And Government Relations; Operations; Safety; Governance Compliance; United States; California
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      Levine, David I., and Michael W. Toffel. "Safety Managers Should Welcome OSHA Inspections: Results from a Natural Field Experiment in California." The Compass (Newsletter of the American Society of Safety Engineers) 14, no. 1 (September 2014): 4.
      • May 2014 (Revised March 2017)
      • Case

      Unilever's Lifebuoy in India: Implementing the Sustainability Plan

      By: Christopher A. Bartlett

      Unilever's new Global Brand VP must not only revitalize Lifebuoy soap's sagging market performance, but simultaneously impact the health of one billion people worldwide. The latter challenge comes from Unilever's new CEO who has introduced the Unilever Sustainable...  View Details

      Keywords: Multinational Management; Global Strategy; Corporate Social Responsibility; Strategy Implementation; Marketing Strategy; Mission And Purpose; Change Management; International Business; Global; Fast-moving Consumer Goods; Soap; Corporate Social Responsibility And Impact; Health Care And Treatment; Environmental Sustainability; Global Strategy; Developing Countries And Economies; Beauty And Cosmetics Industry; Health Industry; India
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      Bartlett, Christopher A. "Unilever's Lifebuoy in India: Implementing the Sustainability Plan." Harvard Business School Case 914-417, May 2014. (Revised March 2017.)
      • February 2014
      • Article

      Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation

      By: Francois Brochet and Suraj Srinivasan
      We examine which independent directors are held accountable when investors sue firms for financial- and disclosure-related fraud. Investors can name independent directors as defendants in lawsuits, and they can vote against their re-election to express displeasure over...  View Details
      Keywords: Independent Directors; Litigation Risk; Class Action Lawsuits; Director Accountability; Reputation; Boards Of Directors; Corporate Governance; Debt Securities; Corporate accountability; Lawsuits And Litigation
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      Brochet, Francois, and Suraj Srinivasan. "Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation." Journal of Financial Economics 111, no. 2 (February 2014): 430–449.
      • 2013
      • Working Paper

      Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation

      By: Francois Brochet and Suraj Srinivasan
      We examine which independent directors are held accountable when investors sue firms for financial and disclosure related fraud. Investors can name independent directors as defendants in lawsuits, and they can vote against their re-election to express displeasure over...  View Details
      Keywords: Debt Securities; Lawsuits And Litigation; Legal Liability
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      Brochet, Francois, and Suraj Srinivasan. "Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation." Working Paper, 2013. (Harvard Business School Working Paper, No. 13-104, June 2013.)
      • 2013
      • Article

      Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980

      By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
      We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved...  View Details
      Keywords: Conflict Of Interests; Financial Reporting; accounting audits; Knowledge Dissemination; Quality; Corporate Disclosure; Motivation And Incentives
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      Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980." Review of Accounting Studies 18, no. 1 (March 2013): 1–33.
      • February 2013
      • Case

      Diamond Foods, Inc.

      By: Suraj Srinivasan and Tim Gray
      The Diamonds Foods, Inc. case describes the major accounting blow up at the company in late 2011 that was triggered by a report by Off Wall Street, a prominent short selling research firm. Diamond Foods, a high flying growth company in 2011, grew from a walnut farmers'...  View Details
      Keywords: Accounting Restatements; Accounting Scandal; accounting; Financial Analysis; Financial Statement Analysis; Financial Statements; Valuation; Short Selling; Revenue Recognition; Board Of Directors; Audit Committees; Auditing; Financial Reporting; Financial Statements; Agribusiness; Accrual accounting; Earnings Management; Corporate accountability; Corporate Disclosure; Corporate Governance; Valuation; Revenue; Agriculture And Agribusiness Industry; California; Cambridge
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      Srinivasan, Suraj, and Tim Gray. "Diamond Foods, Inc." Harvard Business School Case 113-055, February 2013.
      • Article

      Audit Quality and Auditor Reputation: Evidence from Japan

      By: Douglas Skinner and Suraj Srinivasan
      We study events surrounding ChuoAoyama's failed audit of Kanebo, a large Japanese cosmetics company whose management engaged in a massive accounting fraud. ChuoAoyama was PwC's Japanese affiliate and one of Japan's largest audit firms. In May 2006, the Japanese...  View Details
      Keywords: Audit Quality; Auditor Reputation; Japan; accounting audits; Crime And Corruption; Reputation; Beauty And Cosmetics Industry; Japan
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      Skinner, Douglas, and Suraj Srinivasan. "Audit Quality and Auditor Reputation: Evidence from Japan." Accounting Review 87, no. 5 (September 2012): 1737–1765.
      • July 2012
      • Case

      New Century Financial Corporation (Abridged)

      By: Krishna G. Palepu, Suraj Srinivasan and Ian Cornell
      After years of rapid growth and stock price appreciation, New Century Financial Corporation, one of the largest subprime loan originators in the U.S., reported accounting problems in early 2007. The resulting liquidity crisis forced the company to file for Chapter 11...  View Details
      Keywords: accounting; Audit Committees; Financial Management; Control Systems; Securities; Loan Evaluation; accounting; Value; Financial Services Industry; United States
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      Palepu, Krishna G., Suraj Srinivasan, and Ian Cornell. "New Century Financial Corporation (Abridged)." Harvard Business School Case 113-002, July 2012.
      • December 2011 (Revised May 2015)
      • Case

      Aviva Investors

      By: George Serafeim, Robert G. Eccles and Kyle Armbrester
      The Aviva Investors case describes the challenge of integrating sustainability considerations into the strategy and business practices of companies and into the decision making process of the investment community. Steve Waygood, Chief Responsible Investment Officer at...  View Details
      Keywords: Investing; Investment Management; Shareholder Activism; Disclosure; Stock Exchanges; Sustainability; Sustainable Development; Sustainability Reporting; Esg; Esg (environmental, Social, Governance) Performance; Social Impact; Activism; Investment; Management; Business And Shareholder Relations; Environmental Sustainability; United Kingdom
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      Serafeim, George, Robert G. Eccles, and Kyle Armbrester. "Aviva Investors." Harvard Business School Case 112-047, December 2011. (Revised May 2015.)
      • Article

      Is It Time for Auditor Independence Yet?

      By: M. H. Bazerman and D. A. Moore
      Well before the collapse of Enron and Arthur Andersen, we argued that the auditing system had been corrupted by the incentives auditors face to please their clients. We stated that even honest auditors were incapable of independence within the current regulatory...  View Details
      Keywords: accounting audits; Change; Crime And Corruption; Customer Satisfaction; Governing Rules, Regulations, And Reforms; Failure; Motivation And Incentives
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      Bazerman, M. H., and D. A. Moore. "Is It Time for Auditor Independence Yet?" Accounting, Organizations and Society 36, nos. 4-5 (May–July 2011).
      • 2011
      • Working Paper

      Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

      By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan
      We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved...  View Details
      Keywords: accounting audits; Financial Reporting; Stocks; Price; Corporate Disclosure; Governing Rules, Regulations, And Reforms; Service Delivery; Quality; Research
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      Koh, Kevin, Shiva Rajgopal, and Suraj Srinivasan. "Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980." Harvard Business School Working Paper, No. 12-002, July 2011.
      • May 2011 (Revised June 2011)
      • Case

      The Crisis at Tyco - A Director's Perspective

      By: Suraj Srinivasan and Aldo Sesia
      In 2002, Wendy Lane had been a member of the board of directors at Tyco International a little more than a year when the company's CEO Dennis Kozlowski and other top executives were accused of fraud, which ultimately led to resignations, imprisonments, lawsuits, and...  View Details
      Keywords: Management Teams; Reputation; Governing And Advisory Boards; Crisis Management; accounting audits; Problems And Challenges; Risk Management; Finance; Managerial Roles; Lawsuits And Litigation; Service Industry; United States
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      Srinivasan, Suraj, and Aldo Sesia. "The Crisis at Tyco - A Director's Perspective." Harvard Business School Case 111-035, May 2011. (Revised June 2011.)
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      Accounting Audits
      Skip to Main Content Cold Call A podcast featuring faculty discussing cases they've written and the lessons they impart. Subscribe on iTunes 29 Sep...
      New Century Financial Corporation (Abridged)
      → Search All HBS Web
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