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- All HBS Web
(237)
- News (52)
- Research (145)
- Multimedia (2)
- Faculty Publications (141)
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- 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
Keywords: Whistleblowers; Cash-for-information Whistleblower Programs; False Claims Act; Corporate Misconduct; Consequences For Whistleblowers; Crime and Corruption; Information; Cost
Dey, Aiyesha, Jonas Heese, and Gerardo Pérez Cavazos. "Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers." Journal of Accounting Research 59, no. 5 (December 2021): 1689–1740.
- 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
Goldenberg, Amit, Jonas Schöne, Zi Huang, Timothy D. Sweeny, Desmond C. Ong, Timothy Brady, Maria M. Robinson, David Levari, Jamil Zaki, and James J. Gross. "Amplification in the Evaluation of Multiple Emotional Expressions over Time." Nature Human Behaviour 6, no. 10 (October 2022): 1408–1416.
- February 2024
- Supplement
Ball: EVA Driving the World's Leading Can Manufacturer (A) Student Spreadsheet Supplement
By: Jonas Heese
- 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
Keywords: SEC Enforcement; Government Preferences; Voters' Interests; Political Influence; Employment; Public Opinion; Government Administration; Governance Compliance; Political Elections
Heese, Jonas. "The Political Influence of Voters' Interests on SEC Enforcement." Contemporary Accounting Research 36, no. 2 (Summer 2019): 869–903.
- Article
Employment Conditions and SEC Enforcement
By: Jonas Heese
Heese, Jonas. "Employment Conditions and SEC Enforcement." Review of Financial Regulation Studies, no. 15 (Summer 2015): 7–8.
- Forthcoming
- Article
The Institutional Sources of Economic Transformation: Explaining Variation in Energy Transitions
By: Jared Finnegan, Phillip Lipscy, Jonas Meckling and Florence Metz
Why are some governments more effective in promoting economic change than others?
We develop a theory of the institutional sources of economic transformation. Institutions can
facilitate transformation through two central mechanisms: insulation and compensation.... View Details
Keywords: Policy; Business and Government Relations; Supply and Industry; Demand and Consumers; Transformation; Economic Systems; Climate Change
Finnegan, Jared, Phillip Lipscy, Jonas Meckling, and Florence Metz. "The Institutional Sources of Economic Transformation: Explaining Variation in Energy Transitions." Journal of Politics (forthcoming).
- 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
- 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
Heese, Jonas, Gerardo Pérez Cavazos, and Caspar David Peter. "When Executives Pledge Integrity: The Effect of the Accountant's Oath on Firms' Financial Reporting." Accounting Review 98, no. 7 (November 2023): 261–288.
- June 2023
- Case
Dan McCrum - Unmasking Wirecard
By: Jonas Heese, Charles C.Y. Wang, Tonia Labruyere and Carlota Moniz
Dan McCrum, an investigative journalist for the Financial Times, had spent the past six years fighting to expose German payment processing firm Wirecard. The company had enjoyed years of exponential growth and was viewed by several investors as the poster child of... View Details
Keywords: Crime and Corruption; Accounting; Financial Services Industry; Journalism and News Industry; Europe; United Kingdom; Germany
Heese, Jonas, Charles C.Y. Wang, Tonia Labruyere, and Carlota Moniz. "Dan McCrum - Unmasking Wirecard." Harvard Business School Case 123-098, June 2023.
- 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
Keywords: Auditing; Fraud; Accountability; Crime and Corruption; Law Enforcement; Governance; Infrastructure; Information; Networks; Strategy; Afghanistan
Heese, Jonas, Gerardo Pérez Cavazos, Eugene F. Soltes, and Grace Liu. "Creating Accountability in Afghanistan." Harvard Business School Case 120-024, August 2019.
- 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
Heese, Jonas. "The Anatomy of Fraud." Harvard Business School Course Overview Note 124-076, February 2024.
- 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
- 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
Keywords: Negative Emotions; Emotional Influence; Emotional Resonance; Political Discourse; Emotion Contagion; Intergroup; Interactive Communication; Emotions; Government and Politics; Social Media
Schöne, Jonas Paul, Brian Parkinson, and Amit Goldenberg. "Negativity Spreads More Than Positivity on Twitter after Both Positive and Negative Political Situations." Affective Science 2, no. 4 (December 2021): 379–390.
- January 31, 2022
- Other Article
Does Industry Employment of Active Regulators Weaken Oversight?
By: Jonas Heese
Heese, Jonas. "Does Industry Employment of Active Regulators Weaken Oversight?" FinReg Blog (January 31, 2022).
- August 2021
- Supplement
Muddy Waters vs. eHealth: The Debate of a 'Lifetime'
By: Jonas Heese
Heese, Jonas. "Muddy Waters vs. eHealth: The Debate of a 'Lifetime'." Harvard Business School Multimedia/Video Supplement 121-711, August 2021.
- May 2020
- Supplement
Stock-Based Compensation at Twitter
By: Jonas Heese
This video serves as a supplement to "Stock-Based Compensation at Twitter." View Details
Heese, Jonas. "Stock-Based Compensation at Twitter." Harvard Business School Multimedia/Video Supplement 120-712, May 2020.
- January 2020
- Article
Mutige Mitarbeiter oder Querulanten?
By: Jonas Heese
Heese, Jonas. "Mutige Mitarbeiter oder Querulanten?" Special Issue on Courage. Harvard Business Manager (January 2020), 60–63.
- Forthcoming
- Article
Variable Leases Under ASC 842: Evidence on Properties and Consequences
The new lease standard (ASC 842) allows firms to keep variable leases off-balance-sheet, in part based on the assumption that future expenses are difficult to estimate reliably. We show that variable-lease expenses are both prevalent and substantial, exhibiting... View Details
Heese, Jonas, Albert Shin, and Charles C.Y. Wang. "Variable Leases Under ASC 842: Evidence on Properties and Consequences." Review of Accounting Studies (forthcoming).