Publications

Teaching Note for HBS Case No. 124-078. View Details

March 2024
Module Note

Accounting Standards for the 21st Century

Over the past two decades, accounting standards have evolved to meet the demands of a rapidly changing business environment. This module note focuses on understanding the impact of these standards on measuring firm performance and financial position in the context of a... View Details

Keywords: Financial Statements; Standards; Performance Evaluation; Change Management

April 2021 (Revised March 2024)
Teaching Note

Muddy Waters vs. eHealth: The Debate of a 'Lifetime'

Teaching Note for HBS Case No. 120-114. View Details

March 2020
Supplement

Stock-Based Compensation at Twitter

March 2019
Supplement

Accounting for Nuclear Power Provisions at RWE, Instructor Spreadsheet

January 31, 2022
Other Article

Does Industry Employment of Active Regulators Weaken Oversight?

August 2021
Supplement

Muddy Waters vs. eHealth: The Debate of a 'Lifetime'

February 2021
Supplement

Accounting for Leases at American Airlines (A)

May 2020
Supplement

Stock-Based Compensation at Twitter

This video serves as a supplement to "Stock-Based Compensation at Twitter." View Details

Keywords: Twitter; Stock-based Compensation

January 2020
Article

Mutige Mitarbeiter oder Querulanten?

February 2024
Course Overview Note

The Anatomy of Fraud

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

Keywords: Crime and Corruption; Investment; Accounting; Business or Company Management

June 2021
Teaching Note

'GEnron'? Markopolos versus General Electric (A) & (B)

Teaching Note for HBS Case Nos. 121-005 and 121-033. 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

Keywords: Auditing; Fraud; Accountability; Crime and Corruption; Law Enforcement; Governance; Infrastructure; Information; Networks; Strategy; Afghanistan

Educators

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

July 2023
Article

Negative Expressions Are Shared More on Twitter for Public Figures Than for Ordinary Users

By: Jonas P. Schöne, David Garcia, Brian Parkinson and Amit Goldenberg

Social media users tend to produce content that contains more positive than negative emotional language. However, negative emotional language is more likely to be shared. To understand why, research has thus far focused on psychological processes associated with... View Details

Keywords: Social Media; Emotions