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Topic: Corporate Governance and Accountability
YOUR SEARCH PRODUCED 808 MATCHES. PAGE 9 of 17 Items 401-450 of 808
Search results with a darker orange shading indicate that the product is a teaching module.
Texas Gulf Sulphur
Authors: Reiling, Henry B.; Camargo, Maria M.
Product Type: Cases
Source: Harvard Business School
Publication Year: 2006
Employees, officers, and directors of Texas Gulf Sulphur acquired or tipped off others to acquire common stock or options before and concurrent with the announcement of a major discovery of ore.
Veridian: Putting a Value on Values
Authors: Khurana, Rakesh; Podolny, Joel; Elias, Jaan
Product Type: Cases
Source: Harvard Business School
Publication Year: 2006
While some CEOs would have welcomed the opportunity to sell their companies for a substantial premium over its current stock price, David Langstaff had not built Veridian – a medium-sized defense contractor -- to be a high flier in the stock market. Langstaff believed that he was building a "national asset" - a company dedicated to giving the nation's top technologists the opportunity to devise the best solutions to the nation's most pressing problems...
A Closer Look at Business Education: Accounting
Author: Goldbach, Justin F.
Product Type: Policy and Issue Reports
Source: The Aspen Institute Business and Society Program
Publication Year: 2006
Accounting fraud became a mainstream public concern in the wake of the numerous scandals in recent years. Consequently, many business programs around the country reconsidered the manner in which social, environmental, and ethical issues were integrated into accounting curricula...
Revenue Recognition Problems in the Communications Equipment Industry
Authors: Costa, Arjuna; Healy, Paul M.
Product Type: Cases
Source: Harvard Business School
Publication Year: 2006
In late 2000, Lucent Technologies reports multiple revisions to its recent financial results due to revenue recognition problems, leading to a dramatic decline in its stock price. From the perspective of a securities analyst covering the industry, are the troubles at Lucent indicative of larger revenue recognition issues throughout the industry?
George McClelland at KSR (A, B, C)
Authors: Margolis, Joshua D.; Kanji, Ayesha; Wong, Wan
Product Type: Cases
Source: Harvard Business School
Publication Year: 2006
George McClelland accepts a position as the chief administrative officer/chief operating officer at Kendall Square Research, but after discovering problems with documentation and revenue reporting, McClelland has to decide what course of action to take.
Unions and Employee Ownership: A Road to Economic Democracy?
Author: Yates, Jacquelyn
Product Type: Journal Articles
Source: Industrial Relations: A Journal of Economy and Society, Vol. 45, No. 4, pp. 709-733
Publication Year: 2006
In the relationship between unions and employee share ownership, neither threatened the other, and their combination led to benefits for employees, particularly where unionized employees were majority owners.
Webcast: Sarbanes-Oxley Act: What Has it Wrought?
Authors: Keating, Elizabeth; The Corporate Governance and Accountability Project Team
Product Type: Multimedia
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006
Faculty, if you missed the Corporate Governance and Accountability web-conference, featuring Harvard Law Professor Elizabeth Keating discussing the Sarbanes-Oxley Act, you can still access the powerpoint and audio presentations here...
PolyMedica Corp. (A, B, C)
Authors: Hawkins, David F.; Cohen, Jacob
Product Type: Cases
Source: Harvard Business School
Publication Year: 2006
The Securities and Exchange Commission and investors question PolyMedica Corp.'s practice of capitalizing rather than expensing of direct-response advertising.
Insights From Preferability Letters
Author: Wallace, Wanda A.
Product Type: Journal Articles
Source: Business Horizons, Indiana University Press
Publication Year: 2006
Broad policy questions involve whether voluntary accounting changes made under “preferability letters” ought to be permitted and what independence considerations arise as managers, directors, auditors, and regulators discuss and sometimes disagree on the preferred accounting principles.
How Should a Company Respond to a Product Harm Crisis?
Authors: Laufer, Daniel; Coombs, W. Timothy
Product Type: Journal Articles
Source: Business Horizons, Indiana University Press
Publication Year: 2006
Contaminated Coca-Cola cans in Belgium, poisoned Tylenol capsules in the United Sates, defective Firestone tires in the United Sates, Venezuela, and Saudi Arabia, and most recently, patients becoming ill after using Vioxx; these are but a few examples of product harm crises. Companies should not underestimate the importance of properly handling these crises, and this case discusses how to best cope with and manage product harm crises in organizations.
Board of Directors at Medtronic, Inc.
Authors: Spaulding, Norman; Pick, Katharina; Chernak, Alexis; Lorsch, Jay W.
Product Type: Cases
Source: Harvard Business School Publishing
Publication Year: 2006
Medtronic directors must evaluate how the board has changed, how it will continue to change, and how it should work to perpetuate the company's culture in the future. Discusses CEO succession, board turnover, board culture, and the roles of active directors.
Sarbanes-Oxley Act: What Has it Wrought?
Author: Keating, Elizabeth
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006
The Sarbanes-Oxley Act is the most significant piece of corporate securities legislation since the Securities Act of 1933 and The Securities and Exchange Act of 1934. The Act's requirements are significant and have brought about substantial change in the work and role of auditors and the operations and financial disclosures of publicly traded corporations. However, this change has not been costless. This Teaching Module complements "Sarbanes Oxley Act: How Did We Get Here?"...
Note on Accountability in the U.S. Health Care System
Author: Herzlinger, Regina E.
Product Type: Notes
Source: Harvard Business School Publishing
Publication Year: 2006
This note illustrates the concept of health care accountability through a series of case studies from the perspective of six key stakeholders: consumers, providers, employers, employer coalitions, health plans, and the government.
Coca-Cola Learns a Tough Lesson About Corporate Sustainability
Author: Hoffman, Andrew J.
Product Type: Web Sites; Magazine / Newspaper Articles
Source: grist.org
Publication Year: 2006
In January 2006, the University of Michigan suspended the purchase of Coca-Cola products on its campus. Corporate decision-makers should pay heed: this event is notable on several dimensions.
WSU Vancouver MBA Program: Stakeholder-Focused Leadership for Sustained Business Success
Author: WSU Vancouver Faculty
Product Type: Policy and Issue Reports
Source: Washington State University, Vancouver
Publication Year: 2006
WSU Vancouver's Master of Business Administration (MBA) Program is built around a stakeholder focus and its implications for competitive advantage and long term organizational performance (enlightened shareholder management)...
Management 587: Business Ethics and Public Stakeholders
Author: Goodstein, Jerry
Product Type: Syllabi
Source: Washington State University, Vancouver
Publication Year: 2006
This course examines the management of stakeholder relationships, evaluates the effects of publics on organizational strategy, and applies a formal process to identify and address ethical conflicts between firms and stakeholders, paying particular attention to private sector-public sector interactions.
Improving Strategic Planning: A McKinsey Survey
Author:
Product Type: Journal Articles
Source: The McKinsey Quarterly
Publication Year: 2006
Executives say their companies could be a lot more effective at developing a strategy and implementing strategic plans, and they suggest some areas for improvement...
FedEx Delivers on the Deal
Author: Copeland, Michael
Product Type: Magazine / Newspaper Articles
Source: Strategy + Business
Publication Year: 2006
FedEx had just acquired Kinko's with the stated purpose of fueling its retail outlet expansion and driving growth of its transportation services. The combination “leverages the historical strengths of both companies, while powerfully redefining the future of the business services marketplace,” Mr. Smith explained to the group...
The Sociocratic Method
Author: Robertson, Brian
Product Type: Magazine / Newspaper Articles
Source: Strategy + Business
Publication Year: 2006
Business is the first truly global social organization. It crosses geopolitical and ethnic boundaries and has the potential to be a uniting force in the world, inspiring deep levels of cooperation among enterprises of all types. Yet our current corporate governance models dictate against this: They push companies toward unhealthy autonomy...
Acctg 533: Administrative Control / Managerial Accounting
Author: Cote, Jane
Product Type: Syllabi
Source: Washington State University, Vancouver
Publication Year: 2006
This course will integrate fundamental cost accounting topics with strategic analysis to demonstrate how accounting information is used within an organization to make business decisions, design control systems, and evaluate the impact on various stakeholder groups...
MIS 580: Information Systems Management
Author: Rose, Greg
Product Type: Syllabi
Source: Washington State University, Vancouver.
Publication Year: 2006
This course gives students a managerial view of information technology and its role in modern organizations to allow them to evaluate, adopt, and manage existing and new computer-based information systems.
MgtOp 589: Strategic Alliances & Value Chain Partnerships
Author: McBreen, Michael
Product Type: Syllabi
Source: Washington State University, Vancouver.
Publication Year: 2006
This course prepares students to determine how to manage relationships with value-chain partners such as alliance partners, vendors, and distributors; evaluate the effect of partner relationships on other stakeholders; and evaluate how cultural differences affect partner relationship management.
Turning Around Organizations in a Crisis: The Case of Two Major Alberta Orchestras
Authors: Bansal, Pratima; Ewart, Tom
Product Type: Cases
Source: Richard Ivey School of Business
Publication Year: 2006
In 2002, both the Edmonton Symphony Orchestra and the Calgary Philharmonic faced financial crises that threatened their existence. Both organizations provided similar programming, had approximately the same revenues and were well rooted in their communities, which were of similar populations. However, the turnaround approaches taken by the boards of the two organizations were starkly different.
When Investing and Social Objectives Meet
Authors: Miller, Gregory S.; Sjoman, Anders
Product Type: Notes
Source: Harvard Business School
Publication Year: 2006
Introduces students to a group of investors and stakeholders who evaluate firms at least partially on factors other than eventual investment payoff. Focuses on investors who evaluate and attempt to impact firms' ethical, corporate governance, or other "societal" practices...
Asian Car Part Holding
Authors: Amann, Wolfgang; Steger, Ulrich
Product Type: Cases
Source: IMD
Publication Year: 2006
Should an investor representative to the board challenge the sale of the company, which was affected without knowledge of the board, based on broader principles than profitability?
Investment Banking at Thomas Weisel Partners
Author: Baker, Malcolm P.
Product Type: Cases
Source: Harvard Business School
Publication Year: 2006
Thomas Weisel Partners (TWP), a San Francisco-based bank focusing on emerging growth companies, is considering its strategy in the context of regulatory, competitive, and legal changes...
Compensation to Executives on Both Sides of the Atlantic
Author: Knowledge@Wharton
Product Type: Magazine / Newspaper Articles
Source: Wharton School of the University of Pennsylvania
Publication Year: 2006
“No topic in the history of the Securities and Exchange Commission (SEC) has generated so much interest” as the new norms approved by that regulatory agency regarding managerial salaries, asserts Christopher Cox, president of the SEC.
The Seven Signs of Ethical Collapse: Understanding What Causes Moral Meltdowns in Organizations
Author: Jennings, Marianne M.
Product Type: Books / Book Chapters
Source: St. Martin's Griffin
Publication Year: 2006
Marianne Jennings has spent a lifetime studying business ethics--and ethical failures. Here she takes her decades of findings and shows us the reasons that companies and nonprofits undergo ethical collapse...
Point of View
Author: Hagopian, Kip
Product Type: Journal Articles
Source: California Management Review
Publication Year: 2006
In 2004, new standards of accounting for employee stock options (ESO) were adopted. The new standard requires that ESOs be valued at the date of grant and expensed over the vesting period of the options. The signatories to this position paper strongly oppose this revision because they believe that the expensing of ESOs is improper accounting that will result in the serious impairment of the financial statements of companies that are users of broad-based option plans.
Breaking the Short-term Cycle
Authors: Krehmeyer, Dean; Orsagh, Matthew; Schacht, Kurt N.
Product Type: Essays and Concept Papers
Source: Business Roundtable Institute for Corporate Ethics
Publication Year: 2006
This report encourages all market participants to refocus on long-term value and provides recommendations concerning earnings guidance, incentives and compensation, leadership, communications and transparency, and education.
ChoicePoint (A, B)
Author: Paine, Lynn S.
Product Type: Cases
Source: Harvard Business School Publishing
Publication Year: 2006
The CEO of ChoicePoint, a leading company in the rapidly growing U.S. personal data industry, must reexamine the company's business model after a serious breach of data security affecting some 145,000 U.S. citizens...
Cutter & Buck (A, B, C)
Authors: Sahlman, William; Winston, Victoria W.
Product Type: Cases
Source: Harvard Business School
Publication Year: 2006
Only three short months into her new position as CEO of publicly traded golf apparel manufacturer Cutter & Buck, Fran Conley discovers accounting irregularities that call into question the reliability of this company's financial statements....
The Octopus and the Generals
Authors: Jones, Geoffrey G.; Bucheli, Marcelo
Product Type: Cases
Source: Harvard Business School Publishing
Publication Year: 2006
Examines the overthrow of President Jacobo Arbenz of Guatemala in 1954 in a U.S.-backed coup in support of the United Fruit Co. This case discusses the tension between large Western resource multinationals and developing countries for much of the last century.
Stock Option Backdating and Other Grant Timing Controversies
Author: Rosen, Corey
Product Type: Policy and Issue Reports
Source: The National Center for Employee Ownership
Publication Year: 2006
This report details the practice of backdating stock options.
A Closer Look at Business Education: Corporate Governance
Author: Leimsider, Rich
Product Type: Policy and Issue Reports
Source: The Aspen Institute Business and Society Program
Publication Year: 2006
Corporate governance (CG) is one of the most talked about topics in business, indeed in society, today. A Google search revealed 513 news citations during a single week in June 2006. Most academics, business professionals, and lay observers would agree that CG is defined as...
Webcast: Sarbanes-Oxley Act: How Did We Get Here?
Authors: Keating, Elizabeth; The Corporate Governance and Accountability Project Team
Product Type: Multimedia
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006
Faculty, if you missed the Harvard Law Professor Elizabeth Keating's Sarbanes Oxley Web-Conference (Sarbanes-Oxley: How Did We Get Here?), you can still access the powerpoint and audio presentations here...
Arthur Andersen LLP
Authors: Hawkins, David F.; Cohen, Jacob
Product Type: Cases
Source: Harvard Business School
Publication Year: 2006
This case highlights the history of Arthur Andersen and the collapse of the firm following the Enron Corp. audit and the Department of Justice obstruction of justice conviction. To encourage the discussion of the role of audit firms, the accounting industry, and internal controls.
Sarbanes-Oxley Act: How Did We Get Here?
Author: Keating, Elizabeth
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006
The Public Company Accounting Reform and Investor Protection Act, known as “Sarbanes-Oxley Act”, was passed in 2002 following a series of corporate bankruptcies and allegations of executive management malfeasance, most notably Enron and WorldCom. The regulation of securities had not been this significantly altered since...
Public Company Accounting Oversight Board (PCAOB)
Author: PCAOB
Product Type: Web Sites
Source:
Publication Year:
The Enron Case That Almost Wasn' t
Authors: Barrionuevo, Alexei; Eichenwald, Kurt
Product Type: Magazine / Newspaper Articles
Source: The New York Times
Publication Year: 2006
Employee Share Ownership Plans: Evaluating the Role of Tax and Other Factors Using Two Case Studies
Authors: Ramsay, Ian; Barnes, Andrew; Josev, Tanya; Lenne, Jarrod; Marshall, Shelley; Mitchell, Richard; Rider, Cameron
Product Type: Research Notes / Working Papers
Source: University of Melbourne
Publication Year: 2006
This study explores, through case studies of ESO plans at two Australian companies, three key issues relevant to the implementation of ESO plans and the policy and regulation applicable to ESO plans.
Ohio's Oldest ESOP
Author: Thomas, Karen
Product Type: Magazine / Newspaper Articles
Source: Owners At Work, Summer 2006, 6-7
Publication Year: 2006
Extending ownership to all employees, involving all in managing the business and tying the compensation to profits brought a renaissance to Alloy Engineering twenty years ago.
Directing for All the Wrong Reasons
Author: Martin, Roger
Product Type: Magazine / Newspaper Articles
Source: Harvard Business Review
Publication Year: 2006
Last spring, Roger Martin gave a rather unpopular speech at a dinner attended by 400 of Canada’s most important directors.
Parliamentary Joint Committee on Corporations and Financial Services
Author: The Australian Parliament
Product Type: Policy and Issue Reports
Source:
Publication Year: 2006
On 23 June 2005, the Australian Parliamentary Joint Committee on Corporations and Financial Services resolved to inquire into Corporate Responsibility and Triple-Bottom-Line reporting, for incorporated entities in Australia, with particular reference to...
Internal Control over Financial Reporting – Guidance for Small Companies, Volume I Executive Summary
Author: Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Product Type: Policy and Issue Reports
Source: American Institute of Certified Public Accountants
Publication Year: 2006
Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 1992 issued Internal Control- Integrated Framework to help businesses and other entities assess and enhance their internal control systems...
Symbol of an Era: Lay, Skilling Convicted of Fraud
Authors: Emschwiller, John R.; McWilliams, Gary; Davis, Ann
Product Type: Magazine / Newspaper Articles
Source: Wall Street Journal
Publication Year: 2006
Attorneys for both men said they would appeal the verdicts, which came on the sixth day of jury deliberations that many observers had expected to stretch for weeks.
Ernst & Young LLP
Authors: Hawkins, David F.; Cohen, Jacob
Product Type: Cases
Source: Harvard Business School Publishing
Publication Year: 2006
The history of Ernst & Young provides a platform to discuss the issues related to the sale of the consulting business as well as the founding of the legal unit. It dovetails with the issues raised at Arthur Andersen regarding the role of the Big Four accounting firms and how they deal with issues of conflict of interest and internal controls to ensure independence.
IKEA's Global Sourcing Challenge (A, B)
Authors: Bartlett, Christopher A.; Dessain, Vincent; Sjoman, Anders
Product Type: Cases
Source: Harvard Business School
Publication Year: 2006
Traces the history of IKEA's response to a TV report that its Indian carpet suppliers were using child labor. Describes IKEA's growth, including the importance of a sourcing strategy based on its close relationships with suppliers in developing countries...
Critical Mass on Corporate Boards
Authors: Kramer, Vicki W.; Konrad, Alison M.; Erkut, Sumru
Product Type: Research Notes / Working Papers
Source: Wellesley Centers for Women
Publication Year: 2006
Although numerous articles make a case for diversity on boards and scholars have begun to focus on women on boards, the Critical Mass project is the first research study to examine multiple perspectives on the impact of the number of women on corporate boards of directors.
YOUR SEARCH PRODUCED 808 MATCHES. PAGE 9 of 17 Items 401-450 of 808