Publications
Publications
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- All HBS Web
(120,288)
- Faculty Publications (147)
- 2022
- Working Paper
Does Information Technology Reduce Corporate Misconduct?
By: Joseph Pacelli and Jonas Heese
- October 2022 (Revised May 2023)
- Case
Ginkgo Bioworks vs. Scorpion Capital: The Debate Over Related-Party Revenues
Ginkgo Bioworks, a synthetic biology company based in Boston, Massachusetts, faced divergent views on its revenue possibilities and accounting practices. After a report emerged accusing it of fraudulent accounting and lack of innovation, its share price plunged. But... View Details
- September 2022
- Teaching Note
Conflicts of Interest at Uptown Bank
By: Jonas Heese
Teaching Note for HBS Case 122-022. View Details
- Article
When the Local Newspaper Leaves Town: The Effects of Local Newspaper Closures on Corporate Misconduct
By: Jonas Heese, Gerardo Pérez Cavazos and Caspar David Peter
We examine whether the local press is an effective monitor of corporate misconduct. Specifically, we study the effects of local newspaper closures on violations by local facilities of publicly listed firms. After a local newspaper closure, local facilities increase... View Details
- July 2022 (Revised January 2025)
- Case
Call of Fiduciary Duty: Microsoft Acquires Activision Blizzard
By: Jonas Heese, Joseph Pacelli and James Barnett
In January 2022, Microsoft announces its acquisition of the video game company Activision Blizzard, in a deal valued at $68.7 billion, which would make Microsoft the world’s third largest video game company. The deal came as Activision Blizzard faced gender pay... View Details
Keywords: Accounting; Goodwill Accounting; Analysis; Decision Making; Talent and Talent Management; Games, Gaming, and Gambling; Ethics; Leadership; Risk and Uncertainty; Mergers and Acquisitions; Lawsuits and Litigation; Entertainment and Recreation Industry; Video Game Industry; North America; California
- April 2022 (Revised August 2022)
- Case
Conflicts of Interest at Uptown Bank
By: Jonas Heese
In 2013, two employees debated whether to blow the whistle on their employer, Bell Bank, after completing an internal review that revealed undisclosed conflicts of interest. Bell Bank’s Asset Management business disproportionately invested clients’ money in Bell Bank’s... View Details
Keywords: Whistleblower; Whistleblowing; Mutual Funds; Conflicts Of Interest; Decision Making; Decisions; Judgments; Ethics; Moral Sensibility; Values and Beliefs; Finance; Financial Institutions; Banks and Banking; Financial Management; Investment; Investment Funds; Governance; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governance Compliance; Governance Controls; Policy; Law; Legal Liability; Social Psychology; Motivation and Incentives; Perception; Perspective; Trust; Financial Services Industry; North and Central America; United States
- April 2022
- Supplement
MicroStrategy: Accounting for Cryptocurrency (B)
By: Jonas Heese and Annelena Lobb
In early 2022, the technology firm MicroStrategy unveiled a series of letters with the SEC that questioned its accounting practices around its holdings of Bitcoin. Since 2020, the firm had shifted its strategy to include not just selling software but buying and holding... View Details
Keywords: Cryptocurrency; Bitcoin; Holding Structures; SEC; Accounting; Finance; Financial Strategy; Technology Industry
- February 2022
- Teaching Note
Introducing EVA at ISS: A Better Way to Evaluate CEO Performance and Compensation?
By: Jonas Heese and Charles C.Y. Wang
- February 2022 (Revised February 2024)
- Supplement
ISS EVA Instructor Template
By: Jonas Heese and Charles C.Y. Wang
- February 2022 (Revised February 2024)
- Supplement
ISS EVA Student Template
By: Jonas Heese and Charles C.Y. Wang
- January 31, 2022
- Other Article
Does Industry Employment of Active Regulators Weaken Oversight?
By: Jonas Heese
- January 2022 (Revised September 2023)
- Teaching Note
MicroStrategy: Accounting for Cryptocurrency
By: Jonas Heese
Teaching Note for HBS Case No. 121-066. View Details
- January 2022 (Revised February 2022)
- Case
Introducing EVA at ISS: A Better Way to Evaluate CEO Performance and Compensation?
By: Jonas Heese, Charles C.Y. Wang and James Weber
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... View Details
- January 2022
- Teaching Note
Whistleblowing at Veolia: A Technology Solution
By: Aiyesha Dey and Jonas Heese
Teaching Note for HBS Case No. 122-050. View Details
- January 2022
- Teaching Note
'Why I Blew the Whistle': Mauro Botta v. PwC
By: Aiyesha Dey and Jonas Heese
Teaching Note for HBS Case No. 122-005. View Details
- December 2021
- Case
Whistleblowing at Veolia: A Technology Solution
By: Aiyesha Dey, Jonas Heese, Christian Godwin and James Weber
In 2019, Bruno Masson, the vice chairman of Veolia’s Ethics Committee, was preparing for a meeting on a rollout plan for a new whistleblowing system to more countries. Veolia, a global supplier of water, waste, and energy services, had recently gone through several... View Details
- December 2021
- Article
Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers
By: Aiyesha Dey, Jonas Heese and Gerardo Pérez Cavazos
We study the effect of financial incentives on whistleblowing and the consequences for whistleblowers under the cash-for-information program of the False Claims Act (FCA). Exploiting appeals-court decisions that increase financial incentives for whistleblowing, we find... View Details
- July 2021 (Revised March 2022)
- Supplement
Regtech at HSBC (with Mark Cooke)
By: Jonas Heese and Aiyesha Dey
Video Supplement for HBS Case No. 120-046. View Details