by Jonas Heese - Publications - Faculty & Research

Web

The Anatomy of Fraud (TAF) - Course Catalog

HBS Course Catalog The Anatomy of Fraud (TAF) Course Number 1315 Professor Aiyesha Dey Associate Professor Jonas Heese Fall; Q1; 1.5 credits Educational Objective We are in the golden age of fraud. Learning... View Details

01 Apr 2002
News

Back on Course

Stephen Julius (MBA '88), who is English, and Stephen Heese (MBA '88), his Yank buddy, were classmates at HBS, divided by a common language perhaps, but united in their love of quality boats. Last year, the... View Details

11 Dec 2012
First Look

First Look: Dec. 11

Whaling Ventures Nicholas, Tom, and Jonas Peter AkinsHarvard Business School Case 813-086 : Whaling was a prominent global industry in the nineteenth century and the United States was dominant. By 1850 there... View Details

Keywords: Sean Silverthorne

October 2022
Article

Amplification in the Evaluation of Multiple Emotional Expressions over Time

By: Amit Goldenberg, Jonas Schöne, Zi Huang, Timothy D. Sweeny, Desmond C. Ong, Timothy Brady, Maria M. Robinson, David Levari, Jamil Zaki and James J. Gross

Social interactions are dynamic and unfold over time. To make sense of social interactions, people must aggregate sequential information into summary, global evaluations. But how do people do this? Here, to address this question, we conducted nine studies (N = 1,583)... View Details

Keywords: Social Interactions; Facial Expressions; Emotions; Behavior; Perception

Citation

Find at Harvard

Read Now

10 May 2020
Blog Post

Let’s Hear it For the Moms – The Incredible Balancing Act of Student Mothers

On the first day at HBS, all first-year students meet their sections – a mini 94-student family amidst the larger cohort of 938 students. To get to know one another, we were given a prompt inspired by a bet someone made with Hemingway... View Details

June 2023
Case

Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs

By: Jonas Heese, Jung Koo Kang and James Weber

The case examines the accounting for loan losses at a large bank, how a bank sets its Allowance for Loan and Lease Losses (ALLL) on its financial statements. ALLL, and the rules that set them, determine when banks would and would not extend loans, which significantly... View Details

Keywords: Accounting Standards; Accrual Accounting; Financial Statements; Financial Reporting; Banks and Banking; Financing and Loans; Banking Industry; United States

Citation

Educators

Purchase

November 2023
Article

When Executives Pledge Integrity: The Effect of the Accountant's Oath on Firms' Financial Reporting

By: Jonas Heese, Gerardo Pérez Cavazos and Caspar David Peter

We study the effect of executives’ pledges of integrity on firms’ financial reporting outcomes by exploiting a 2016 regulation that requires holders of Dutch professional accounting degrees to pledge an integrity oath. We identify chief executive officers (CEOs) and... View Details

Keywords: Integrity; Financial Reporting; Accounting; Earnings Management

Citation

SSRN

Read Now

Web

2024 Reunion Presentations - Alumni

Corporate Scandals Professor Jonas Heese 10:00–11:15 a.m. EDT + More Info – Less Info Corporate scandals remain a threat to organizations and markets. Learning how to avoid them has broad applicability for... View Details

February 2024
Course Overview Note

The Anatomy of Fraud

By: Jonas Heese

Corporate fraud remains a serious problem. Learning how to detect and prevent it, and make better investment decisions, has broad applicability for private and public market investors, as well as for people joining or running companies. This course note describes a... View Details

Keywords: Crime and Corruption; Investment; Accounting; Business or Company Management

Citation

June 2021
Teaching Note

'GEnron'? Markopolos versus General Electric (A) & (B)

By: Jonas Heese

Teaching Note for HBS Case Nos. 121-005 and 121-033. View Details

Citation

Purchase

29 Aug 2022
News

How the Decline of Local News Exposes the Public to Lies and Corruption

15 Mar 2021
News

Whistleblowing, Reporting, and Auditing in the Area of Taxation – VIRTEU Roundtable Session

04 Mar 2021
News

Ungereimtheiten bei der "Bilanzpolizei" DPR

June 2020 (Revised February 2021)
Case

Accounting for Leases at American Airlines (A)

By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley

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... View Details

Keywords: Accounting; Financial Reporting; Financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Leasing; Accounting Industry; Air Transportation Industry; North and Central America; United States

Citation

Educators

Purchase

December 2021
Article

Negativity Spreads More Than Positivity on Twitter after Both Positive and Negative Political Situations

By: Jonas Paul Schöne, Brian Parkinson and Amit Goldenberg

What type of emotional language spreads further in political discourses on social media? Previous research has focused on situations that primarily elicited negative emotions, showing that negative language tended to spread further. The current project extends existing... View Details