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  • Article

Employment Conditions and SEC Enforcement

By: Jonas Heese
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  • Article

Government Preferences and SEC Enforcement.

By: Jonas Heese
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  • 2015
  • Article

Regulator Leniency and Mispricing in Beneficent Nonprofits

By: Jonas Heese, Ranjani Krishnan and Frank Moers
We posit that nonprofits that provide a greater supply of unprofitable services (beneficent nonprofits) face lenient regulatory enforcement for mispricing in price-regulated markets. Consequently, beneficent nonprofits exploit such regulatory leniency and exhibit... View Details
Keywords: Nonprofit Organizations; Business Earnings; Fairness; Governance Compliance
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  • Forthcoming
  • Article

Enterprise Resource Planning (ERP) System Implementations and Corporate Misconduct

By: Jonas Heese and Joseph Pacelli
This study examines whether enterprise resource planning (ERP) implementations are associated with reductions in corporate misconduct. Specifically, we study the relation between staggered facility-level rollouts of ERP systems and facility-level regulatory violations... View Details
Keywords: Accounting; Governing Rules, Regulations, and Reforms; Governance Compliance
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  • Forthcoming
  • Article

Human Bias in the Oversight of Firms: Evidence from Workplace Safety Violations

By: Jonas Heese, Gerardo Pérez Cavazos and Andreya Pérez Silva
We study the effects of mood as a source of human bias on regulators’ oversight and enforcement decisions. We use weather at facilities at the time of an OSHA inspection to proxy for the OSHA compliance officers’ mood. We find that during periods of good mood due to... View Details
Keywords: Prejudice and Bias; Governing Rules, Regulations, and Reforms; Happiness; Working Conditions; Safety
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