Publications
Publications
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- Faculty Publications (145)
- September 2019 (Revised December 2023)
- Case
Accounting Fraud at Tesco Stores (A)
By: Jonas Heese, Suraj Srinivasan and Julia Kelley
This case describes the accounting fraud at Tesco Stores Limited (TSL), which was discovered by a senior accountant in TSL’s finance department. The accountant was concerned about TSL’s handling of commercial income, which, according to the accountant, overstated... View Details
- September 2019 (Revised February 2024)
- Teaching Note
Accounting Fraud at Tesco Stores (A), (B), & (C)
By: Jonas Heese and Suraj Srinivasan
Teaching Note for HBS Nos. 120-032, 120-033, and 120-034. View Details
- September 2019
- Supplement
Accounting Fraud at Tesco Stores (B)
By: Jonas Heese, Suraj Srinivasan and Julia Kelley
This case serves as a complement to the case "Accounting Fraud at Tesco Stores (A)". View Details
- September 2019
- Supplement
Accounting Fraud at Tesco Stores (C)
By: Jonas Heese, Suraj Srinivasan and Julia Kelley
This case serves as a complement to the case "Accounting Fraud at Tesco Stores (A)". View Details
- September 2019
- Article
The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews
By: Miguel Duro, Jonas Heese and Gaizka Ormazabal
This paper studies the effect of the public disclosure of the Securities and Exchange Commission (SEC) comment-letter reviews (CLs) on firms’ financial reporting. We exploit a major change in the SEC’s disclosure policy: in 2004, the SEC decided to make its CLs... View Details
- August 2019
- Teaching Note
Creating Accountability in Afghanistan
By: Jonas Heese, Gerardo Pérez Cavazos, Eugene F. Soltes and Grace Liu
Teaching Note for HBS No. 120-024. View Details
- August 2019
- Case
Creating Accountability in Afghanistan
By: Jonas Heese, Gerardo Pérez Cavazos, Eugene F. Soltes and Grace Liu
By early 2019, the United States had contributed $132 billion to the Afghan reconstruction. John Sopko, in his role as the Special Inspector General for Afghan Reconstruction (SIGAR), was in charge of providing accountability for U.S. aid funding. Sopko’s oversight... View Details
- June 2019
- Article
Fraud Allegations and Government Contracting
By: Jonas Heese and Gerardo Pérez Cavazos
This paper examines whether fraud allegations affect firms’ contracting with the government. Using a dataset of whistleblower allegations brought under the False Claims Act against firms accused of defrauding the government, we find that federal agencies do not reduce... View Details
- Summer 2019
- Article
The Political Influence of Voters' Interests on SEC Enforcement
By: Jonas Heese
I examine whether political influence as a response to voters’ interest in employment levels is reflected in the enforcement actions of the Securities and Exchange Commission (SEC). I find that large employers are less likely to experience SEC enforcement actions.... View Details
- May 2019
- Supplement
Fair Value Accounting at Berkshire Hathaway Inc. (A) and (B)
By: Jonas Heese and Suraj Srinivasan
- April 2019 (Revised January 2022)
- Teaching Note
Coup or Crime? The Case of Carlos Ghosn
By: Aiyesha Dey and Jonas Heese
Teaching Note for HBS No. 119-096. View Details
- April 2019
- Case
Coup or Crime? The Case of Carlos Ghosn
By: Aiyesha Dey, Jonas Heese and Puneet Brar
This case explores the interplay of global corporations, management styles, and local traditions through the high profile arrest of auto industry icon, Carlos Ghosn, in November 2018. The case allows students to debate opposing theories that led to the arrest and... View Details
- March 2019
- Supplement
Fair Value Accounting at Berkshire Hathaway Inc. (B)
By: Jonas Heese, Suraj Srinivasan and Francois Brochet
This case serves as a complement to the case "Fair Value Accounting at Berkshire Hathaway, Inc. (A)". View Details
- March 2019
- Supplement
Accounting for Nuclear Power Provisions at RWE, Instructor Spreadsheet
By: Jonas Heese
- March 2019
- Supplement
Accounting for Nuclear Power Provisions at RWE, Student Spreadsheet
By: Jonas Heese
- January 2019
- Supplement
Dollar General Bids for Family Dollar Spreadsheet Supplement
By: Jonas Heese, Paula A. Price and Suraj Srinivasan
- January 2019 (Revised March 2019)
- Teaching Note
Fair Value Accounting at Berkshire Hathaway Inc. (A) and (B)
By: Jonas Heese, Suraj Srinivasan, Francois Brochet and Christine Johnson
Teaching Note for HBS No. 119-030 and HBS No. 119-090 View Details
- November 2018 (Revised September 2022)
- Teaching Note
Stock-Based Compensation at Twitter
By: Jonas Heese, Zeya Yang and Mike Young
- October 2018 (Revised September 2022)
- Case
Stock-Based Compensation at Twitter
By: Jonas Heese, Zeya Yang and Mike Young
Olivia Nash, an analyst at leading hedge fund BlueShark Capital Management, had just finished listening to the hour-long earnings call for Twitter’s Q4 2017 results. Was Twitter doing well? That depended on which numbers she chose to believe. According to Generally... View Details