Search Results

Case... More

In May 2020, an analyst was assessing eHealth's performance. eHealth was an online / tele-sales broker of health insurance products. The stock had recently hit all-time highs, closing at a peak of $146 on March 4, 2020. But now, May 4, 2020, eHealth traded at $103. The recent fall had wiped nearly $... More

In August 2019, Harry Markopolos-the forensic accountant known for uncovering Bernie Madoff's Ponzi scheme-alleged that General Electric had committed accounting fraud totaling $38 billion, coining the term "GEnron" for perceived similarities with the 2001 accounting fraud at Enron that brought down... More

Supplement to the (A) case that offers an assessment of the August 2019 Markopolos report on General Electric.... More

Case... More

Case... More

Accounting for Nuclear Power Provisions at RWE... More

This note provides an overview of U.S. federal legislation relating to whistleblowing, Sarbanes-Oxley, Dodd-Frank (including the Office of the Whistleblower), and the False Claims Act. ... More

Robert Mayhem, a senior manager at International Game Technology, had filed a whistleblower report with the U.S. Securities and Exchange Commission alleging that the company has misstatements in its financial reports. Mayhem's report involved IGT's practice of refurbishing used parts in one of its r... More

"Olivia Nash, an analyst at leading hedge fund BlueShark Capital Management, sat back and popped open a fresh can of Kiwi LaCroix as she looked out the pristine glass window in her office. Olivia was part of BlueShark’s technology sector coverage team, having been with the firm since completing her ... More

Supplement... More

Case... More

Supplement... More

Supplement... More

Case... More

Mark Cooke, Global Head of Operational Risk, needed to decide between a traditional regulatory control system and a new regtech system to manage non-financial risks. Non-financial risks failures such as money laundering and tax evasion had cost HSBC billions of dollars in fines and settlements over... More

The case discusses the strategy of DER SPIEGEL, the leading news magazine in Germany, in the aftermath of the discovery of a fake reporting scandal. It had come to light that one of DER SPIEGEL's own reporters had falsified and made up entire articles for years, despite DER SPIEGEL's large fact-chec... More

This (B) case serves as a complement to the case "Fake News at DER SPIEGEL (A)".... More

In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines' (American's) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, "Leases (Topic 842)," passed four years ea... More

This is a supplement to the Accounting for Leases at American Airlines (A) case. The (B) case describes American Airlines' financial results for the first quarter of 2020, as well as the continuing effects of coronavirus on the airline industry.... More

Set in April 2021, this case tells the story of Mauro Botta, a senior manager at PricewaterhouseCoopers (PwC). In 2016, Botta filed a whistleblower claim with the U.S. Securities and Exchange Commission, alleging that PwC had failed to fulfill its obligations to remain independent on several audits ... More

A note on regulatory technology (RegTech) describing its evolution, use cases, and the competitive environment in 2021.... More

In early 2019, Anthony Campagna, the global director of fundamental research at ISS EVA, a unit of the proxy advisory firm Institutional Shareholder Services (ISS), was preparing to release ISS's analyses of public company performance and CEO compensation ahead of Say on Pay (SOP) voting. ISS's repo... More

In spring 2015, Dollar General's CEO Rick Dreiling was looking ahead to retiring at year's end but worried about ensuring continued growth for the company he had built since 2008 into a market leader in the U.S. discount retail world. Dollar General operated over 11,500 stores in 40 states at the st... More

On September 9, 2015, Apple Inc. announced the "iPhone Upgrade Program," a new way to purchase iPhone models 6s and 6s Plus in Apple's retail stores throughout the U.S. Next to the strategic implications of the Upgrade Program, financial analysts tried to understand the accounting implications, espe... More