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Author: Hawkins, David F.
YOUR SEARCH PRODUCED 17 MATCHES. PAGE 1 of 2 Items 1-10 of 17
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.
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.
Infosys Technologies Ltd: Accounting for Human Capital (A2)
Authors: Cohen, Jacob; Hawkins, David F.; Raver, Jenifer
Product Type: Cases
Source: INSEAD
Publication Year: 2007
The case highlights the issue of human capital accounting. Corporations regularly argue that employees are their most valuable asset. The case explores the methods for valuing this human capital asset and highlights arguments for and against the practice of capitalising it on companies' balance sheets.
Financial Fraud at Royal Ahold
Authors: Cohen, Jacob; Hawkins, David F.; Raver, Jenifer
Product Type: Cases
Source: INSEAD
Publication Year: 2007
The case discusses the financial fraud at Royal Ahold.
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.
Whole Foods Market Inc.
Authors: Cohen, Jacob; Hawkins, David F.; Raver, Jenifer
Product Type: Cases
Source: INSEAD
Publication Year: 2006
This case focuses on Whole Foods Market Inc and how it accounts for its leases, in particular whether or not it should capitalize its operating leases...
WorldCom Inc.: Two Views
Author: Hawkins, David F.
Product Type: Cases
Source: Harvard Business School
Publication Year: 2005
This case presents two perspectives of WorldCom: the company as viewed by security analysts and the inside view of the accounting fraud.
Infosys Technologies Ltd: The Infosys Brand (A1)
Authors: Cohen, Jacob; Hawkins, David F.; Raver, Jenifer
Product Type: Cases
Source: INSEAD
Publication Year: 2007
The case discusses Infosys Technologies' decision to try to capitalise an amount for its brand value.
Analyzing Edison Schools, Inc. (A)
Authors: Hawkins, David F.; Cohen, Jacob
Product Type: Cases
Source: Harvard Business School Publishing
Publication Year: 2006
Provides the background information for Edison Schools, Inc. and the 2001 financial statements and footnotes.
Assessing Accounting Risk
Author: Hawkins, David F.
Product Type: Research Notes / Working Papers
Source: Harvard Business School Publishing
Publication Year: 2005
Describes a framework that financial analysts can use to assess the likelihood of accounting misstatements in financial statements.
YOUR SEARCH PRODUCED 17 MATCHES. PAGE 1 of 2 Items 1-10 of 17