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Publications

Publications

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Show Results For

  • All HBS Web  (230)
    • News  (52)
    • Research  (145)
    • Multimedia  (2)
  • Faculty Publications  (141)

Show Results For

  • All HBS Web  (230)
    • News  (52)
    • Research  (145)
    • Multimedia  (2)
  • Faculty Publications  (141)
← Page 3 of 230 Results →
  • Web

Strategy - Doctoral

J. Bussgang Ramon Casadesus-Masanell Alberto F. Cavallo Alex Chan Zoe B. Cullen Leemore S. Dafny DJ DiDonna Mattias E. Fibiger Carolyn J. Fu Stuart C. Gilson Shane M. Greenstein Boris Groysberg Jonas Heese... View Details
  • Web

Accounting & Management Faculty - Faculty & Research

Campbell Dwight P. Robinson, Jr. Professor of Business Administration Aiyesha Dey James R. Williston Professor of Business Administration Trevor Fetter Senior Lecturer Henry B. Arthur Fellow Susanna Gallani Tai Family Associate Professor of Business Administration... View Details
  • 01 Mar 2023
  • News

Clearing the Air

adoption of environmentally friendly technology. Little noticed in the headlines, however, was the change to IRS Section 45Q—a revision that experts believe is likely to make the US a technological leader in the still-nascent carbon capture industry. NAME DESC View Details
Keywords: April White and Dan Morrell; Illustrations by Richard Borge
  • 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
Keywords: Accounting; Crime and Corruption; Organizational Culture; Corporate Accountability
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Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (A)." Harvard Business School Case 120-032, September 2019. (Revised December 2023.)
  • Web

Placement - Doctoral

Johnson College of Business, Accounting Department Dissertation: Leveraging Culture in Management Control Systems: Evidence From the Field Advisors: Dennis Campbell (Chair), Susanna Gallani , Jonas Heese ,... View Details
  • Web

Accounting & Management Awards & Honors - Faculty & Research

2021 by the Corporate Practice Commentator . 2020 Aiyesha Dey : Winner of the Best Discussant Award at the 2020 Review of Accounting Studies Conference. Jonas Heese : Received... View Details
  • Web

Accounting & Management Curriculum - Faculty & Research

Jonas Heese Fall 2025 Q1 1.5 Business Analysis and Valuation Using Financial Statements Joseph Pacelli Fall 2025 Q1Q2 3.0 Yuan Zou Spring 2026 Q3Q4 3.0 Changing the World: Life Choices of Influential Leaders... View Details
  • Web

Impact Stories - Impact Stories

Impact Stories Impact Stories Play How the nudge movement can improve healthy behavior John Beshears Beyond Medical Devices: Filling in the Gaps at HBS Michael Chang Taking Advantage of Boston’s Health Care Ecosystem Martin Grasse Play Fraudulent Billing and Safety Net... View Details
  • Web

Podcasts - Managing the Future of Work

discuss the fast-casual chain’s digital strategy and how technology is changing the dining experience and restaurant work, from frontline to back office. Upwork’s Hayden Brown on bridging volatility with contingency 08 MAY 2025 | Managing the Future of Work "Freelance... View Details
  • April 2018 (Revised December 2018)
  • Case

The Whistleblower at International Game Technology

By: Aiyesha Dey, Jonas Heese and James Weber
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 had misstatements in its financial reports. Mayhem’s report involved IGT’s practice of... View Details
Keywords: Whistleblower; Financial Reporting; Governance Compliance; Ethics
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Dey, Aiyesha, Jonas Heese, and James Weber. "The Whistleblower at International Game Technology." Harvard Business School Case 118-061, April 2018. (Revised December 2018.)
  • Web

Strategy - Faculty & Research

these types of frames is essential. By using outcome frames to address immediate concerns and shifting to process frames to resolve longer-term tensions, leaders can build stakeholder support for complex resource reprioritization efforts.... View Details
  • October 2012 (Revised February 2019)
  • Case

Whaling Ventures

By: Tom Nicholas and Jonas Peter Akins
Whaling was a prominent global industry in the nineteenth century and the United States was dominant. By 1850 there were about 900 whaling ships in the world and 700 of these were American. Rates of return on capital were high compared to benchmark investments, at... View Details
Keywords: Whaling; Organization Design; Entrepreneurship; Venture Capital; Finance; Organizational Design; Industry Growth; History; United States
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Nicholas, Tom, and Jonas Peter Akins. "Whaling Ventures." Harvard Business School Case 813-086, October 2012. (Revised February 2019.)
  • Web

Student Research - Doctoral

Organizational Behavior , Entrepreneurial Management 1 results Samuel G. Hanson Finance 1 results Jonas Heese Accounting and Management 1 results Victoria Ivashina Finance 1 results Jon M. Jachimowicz... View Details
  • 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
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Heese, Jonas. "Conflicts of Interest at Uptown Bank." Harvard Business School Case 122-022, April 2022. (Revised August 2022.)
  • August 2017 (Revised September 2018)
  • Case

Accounting Turbulence at Boeing

By: Jonas Heese, Suraj Srinivasan, David Lane and James Barnett
Unlike its rival Airbus, Boeing had used a practice called program accounting to record its commercial aircraft expenses since the 1980s. Program accounting allowed Boeing to expense estimated average costs instead of the actual production costs of an aircraft. This... View Details
Keywords: Asset Recognition; Program Accounting; Airline Industry; Accounting; Production; Cost; Air Transportation Industry
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Heese, Jonas, Suraj Srinivasan, David Lane, and James Barnett. "Accounting Turbulence at Boeing." Harvard Business School Case 118-020, August 2017. (Revised September 2018.)
  • 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
Keywords: Corporate Misconduct; Local Newspapers; Media Coverage; Firm Monitoring; Newspapers
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Heese, Jonas, Gerardo Pérez Cavazos, and Caspar David Peter. "When the Local Newspaper Leaves Town: The Effects of Local Newspaper Closures on Corporate Misconduct." Journal of Financial Economics 145, no. 2B (August 2022): 445–463.
  • September 2023 (Revised January 2024)
  • Case

Icahn Enterprises: Ponzi Scheme or Sound Investment

By: Aiyesha Dey, Jonas Heese and James Weber
Icahn Enterprises, a publicly traded limited partnership founded and operated by famed activist investor Carl Icahn, had earned above market returns for over a decade. Between 2018 and early 2023, it had a compound annual return of 31%. Icahn invested in undervalued... View Details
Keywords: Stock Shares; Investment Return; Business Model; Valuation; Financial Services Industry
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Dey, Aiyesha, Jonas Heese, and James Weber. "Icahn Enterprises: Ponzi Scheme or Sound Investment." Harvard Business School Case 124-013, September 2023. (Revised January 2024.)
  • June 2024
  • Article

The Monitoring Role of Social Media

By: Jonas Heese and Joseph Pacelli
In this study, we examine whether social media activity can reduce corporate misconduct. We use the staggered introduction of 3G mobile broadband access across the United States to identify exogenous increases in social media activity and test whether access to 3G... View Details
Keywords: Corporate Misconduct; Twitter; Corporate Accountability; Mobile and Wireless Technology; Social and Collaborative Networks
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Heese, Jonas, and Joseph Pacelli. "The Monitoring Role of Social Media." Review of Accounting Studies 29, no. 2 (June 2024): 1666–1706.
  • 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
Keywords: Whistleblower; Fraud Allegations; False Claims Act; Government Contracting; Risk Allocation; Government and Politics; Contracts; Crime and Corruption; Risk and Uncertainty; Business and Government Relations
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Heese, Jonas, and Gerardo Pérez Cavazos. "Fraud Allegations and Government Contracting." Journal of Accounting Research 57, no. 3 (June 2019): 675–719.
  • 2018
  • Article

The Role of Overbilling in Hospitals' Earnings Management Decisions

By: Jonas Heese
This paper examines the role of overbilling in hospitals’ earnings management choices. Overbilling by hospitals is a form of revenue manipulation that involves misclassifying a patient into a diagnosis-related group that yields higher reimbursement. As overbilling... View Details
Keywords: Overbilling; Accrual-based Earnings Management; Real Activities Manipulation; For-profit Hospitals; Earnings Management; Health Industry
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Heese, Jonas. "The Role of Overbilling in Hospitals' Earnings Management Decisions." European Accounting Review 27, no. 5 (2018).
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