Publications
Publications
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- All HBS Web
(234)
- Faculty Publications (121)
- June 24, 2021
- Article
How Costly Is Whistleblowing?
By: Aiyesha Dey, Jonas Heese and Gerardo Pérez Cavazos
- June 2021 (Revised November 2024)
- Case
MicroStrategy: Accounting for Cryptocurrency
By: Jonas Heese and Annelena Lobb
On February 15, 2021, Alina Moss, an analyst who covered the technology company MicroStrategy, pondered a rise in MicroStrategy’s share price. Moss had dialed into the company earnings call. When it ended, Moss had more questions than answers. MicroStrategy had... View Details
- Article
Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers
By: Aiyesha Dey, Jonas Heese and Gerardo Pérez Cavazos
Cash-for-information whistleblower programs have gained momentum as a regulatory tool to enforce corporate misconduct. Yet, little is known about how financial incentives affect whistleblowers’ decisions to report potential misconduct to authorities. Similarly, there... View Details
- 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
- May 2021 (Revised June 2021)
- Supplement
'GEnron'? Markopolos versus General Electric (B)
By: Jonas Heese and David Lane
Supplement to the (A) case that offers an assessment of the August 2019 Markopolos report on General Electric. View Details
- April 2021 (Revised November 2022)
- Supplement
Muddy Waters vs. eHealth: The Debate of a 'Lifetime' Spreadsheet Supplement for Instructors
By: Jonas Heese
- April 2021 (Revised November 2022)
- Supplement
Muddy Waters vs. eHealth: The Debate of a 'Lifetime' Spreadsheet Supplement for Students
By: Jonas Heese
- April 2021 (Revised March 2024)
- Teaching Note
Muddy Waters vs. eHealth: The Debate of a 'Lifetime'
By: Jonas Heese
Teaching Note for HBS Case No. 120-114. View Details
- April–May 2021
- Article
The Effect of Retaliation Costs on Employee Whistleblowing
By: Jonas Heese and Gerardo Pérez Cavazos
We use large increases in unemployment insurance (UI) benefits to study the effects of expected retaliation costs on employee whistleblowing. Increases in UI benefits reduce the costs that arise from a job loss, one of the costliest forms of retaliation. We find that... View Details
- February 2021 (Revised February 2024)
- Teaching Note
Accounting for Leases at American Airlines (A) and (B)
By: Jonas Heese and Gerardo Pérez Cavazos
- February 2021
- Article
The Department of Justice as a Gatekeeper in Whistleblower-Initiated Corporate Fraud Enforcement: Drivers and Consequences
By: Jonas Heese, Ranjani Krishnan and Hari Ramasubramanian
We examine drivers and consequences of U.S. Department of Justice (DOJ) oversight of whistleblower cases of corporate fraud against the government. We find that the DOJ is more likely to intervene in and conduct longer investigations of cases that have a higher chance... View Details
- January 2021 (Revised May 2021)
- Case
'GEnron'? Markopolos versus General Electric (A)
By: Jonas Heese and David Lane
In August 2019, Harry Markopolos—the forensic accountant known for uncovering Bernie Madoff’s Ponzi scheme—alleged that General Electric had committed accounting fraud totaling $38 billion, coining the term “GEnron” for perceived similarities with the 2001 accounting... View Details
- November 2020
- Article
When the Boss Comes to Town: The Effects of Headquarters' Visits on Facility-Level Misconduct
By: Jonas Heese and Gerardo Pérez Cavazos
We study the effects of headquarters’ visits on facility-level misconduct. We use the staggered introduction of airline routes to identify exogenous travel-time reductions between headquarters and facilities and test whether such reductions affect facility-level... View Details
- July 3, 2020
- Editorial
Was sich nach dem Wirecard-Skandal ändern muss
By: Jonas Heese and Karthik Ramanna
- June 2020 (Revised October 2020)
- Case
Muddy Waters vs. eHealth: The Debate of a 'Lifetime'
By: Jonas Heese and Cristo Liautaud
In May 2020, an analyst was assessing eHealth’s performance. eHealth was an online / tele-sales broker of health insurance products. The stock had recently hit all-time highs, closing at a peak of $146 on March 4, 2020. But now, May 4, 2020, eHealth traded at $103. The... View Details
- June 2020 (Revised February 2021)
- Case
Accounting for Leases at American Airlines (A)
By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines’ (American’s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, “Leases... View Details
Keywords: Accounting; Financial Reporting; Financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Leasing; Accounting Industry; Air Transportation Industry; North and Central America; United States
- 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